Illinois Administrative Code
Title 86 - REVENUE
Part 695 - COUNTY MOTOR FUEL TAX
Section 695.115 - Jurisdictional Questions
Universal Citation: 86 IL Admin Code ยง 695.115
Current through Register Vol. 48, No. 38, September 20, 2024
The substance and provisions of 86 Ill. Adm. Code 270.115 of the Home Rule Municipal Retailers' Occupation Tax Regulations which are not incompatible with the County Motor Fuel Tax Law of the Counties Code, shall apply to this Part. References to a "home rule municipality" or "municipality" in Section 270.115 mean "County" for purposes of this Section. References to the Home Rule Municipal Retailers' Occupation Tax in Section 270.115 mean County Motor Fuel Tax for purposes of this Part. When used in this Part, "County" means any one of the counties of DuPage, Kane, Lake, Will or McHenry authorized under the County Motor Fuel Tax Law to impose a County Motor Fuel Tax.
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