Illinois Administrative Code
Title 86 - REVENUE
Part 800 - GENERAL RULES FOR ALL TAXES
Section 800.1000 - Introduction
Universal Citation: 86 IL Admin Code ยง 800.1000
Current through Register Vol. 48, No. 12, March 22, 2024
There are a number of issues with respect to tax administration that are not related to any particular tax. Many of those provisions are contained in 2 Ill. Adm. Code 1200. However, there are a number of issues that apply generally to all taxes administered by the Illinois Department of Revenue (the "Department") that do not fall within the scope of Title 2 of the Illinois Administrative Code and, as a result, must be adopted in conformance with the normal rulemaking requirements of the Illinois Administrative Procedure Act (the "IAPA") [5 ILCS 100 ]. This Part codifies the rules of the Department that are not tax-specific.
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