Ill. Admin. Code tit. 86, Part 295 - HOME RULE MUNICIPAL USE TAX IMPOSED BY MUNICIPALITIES HAVING 2,000,000 OR MORE INHABITANTS

  1. § 295.101 - Nature and Rate of the Tax
  2. § 295.105 - Items Covered
  3. § 295.110 - Incorporation of Use Tax Regulations by Reference
  4. § 295.115 - Penalties, Interest and Procedures
  5. § 295.120 - Effective Date

Notes

Ill. Admin. Code tit. 86, Part 295

Adopted at 16 Ill. Reg. 7691, effective May 4, 1992; amended at 24 Ill. Reg. 8117, effective May 26, 2000.

AUTHORITY: Implementing the Home Rule Municipal Use Tax Act [65 ILCS 5/8-11 -6] and authorized by Section 39b19 of the Civil Administrative Code of Illinois [20 ILCS 2505 ].

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