Illinois Administrative Code
Title 86 - REVENUE
Part 695 - COUNTY MOTOR FUEL TAX
Section 695.125 - Penalties, Interest and Procedures
Universal Citation: 86 IL Admin Code ยง 695.125
Current through Register Vol. 48, No. 38, September 20, 2024
All penalties (both civil and criminal), provisions concerning interest, and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under the County Motor Fuel Tax Law as under the Illinois Retailers' Occupation Tax Act [35 ILCS 120 ] and the Uniform Penalty and Interest Act [35 ILCS 735 ].
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