Ill. Admin. Code tit. 86, pt. 230 - HOME RULE COUNTY SERVICE OCCUPATION TAX

  1. § 230.101 - Nature of the Home Rule County Service Occupation Tax
  2. § 230.105 - Registration and Returns
  3. § 230.110 - Claims to Recover Erroneously Paid Tax
  4. § 230.115 - Jurisdictional Questions
  5. § 230.120 - Incorporation of Service Occupation Tax Regulations by Reference
  6. § 230.125 - Penalties, Interest and Procedures
  7. § 230.130 - Effective Date

Notes

Ill. Admin. Code tit. 86, pt. 230

Adopted May 21, 1962; codified at 6 Ill. Reg. 9683; amended at 15 Ill. Reg. 5796, effective April 9, 1991; amended at 24 Ill. Reg. 8108, effective May 26, 2000.

AUTHORITY: Implementing the Home Rule County Service Occupation Tax Law of the Counties Code [55 ILCS 5/5-1007 ] and authorized by Section 39b29 of the Civil Administrative Code of Illinois [20 ILCS 2505 ].

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.