Ill. Admin. Code tit. 86, pt. 180 - AUTOMOBILE RENTING OCCUPATION TAX
- Subpart A - NATURE OF THE TAX (§ 180.101 to 180.115)
- Subpart B - GROSS RECEIPTS, AUTHORIZED DEDUCTIONS AND NON-TAXABLE TRANSACTIONS (§ 180.120 to 180.135)
- Subpart C - RETURNS (§ 180.140)
- Subpart D - INCORPORATION BY REFERENCE (§ 180.145)
Notes
AUTHORITY: Implementing the Automobile Renting Occupation and Use Tax Act [35 ILCS 155] and authorized by Section 2505-25 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-25 ].
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