Ill. Admin. Code tit. 86, pt. 320 - REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX

  1. § 320.101 - Nature of the Regional Transportation Authority Retailers' Occupation Tax
  2. § 320.105 - Registration and Returns
  3. § 320.110 - Claims to Recover Erroneously Paid Tax
  4. § 320.115 - Jurisdictional Questions
  5. § 320.120 - Incorporation of the Retailers' Occupation Tax Regulations by Reference
  6. § 320.125 - Penalties, Interest and Procedures
  7. § 320.130 - Effective Date

Notes

Ill. Admin. Code tit. 86, pt. 320
Adopted at 4 Ill. Reg. 28, p. 542, effective July 1, 1980; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 6316, effective April 11, 1991; amended at 24 Ill. Reg. 18370, effective December 1, 2000; amended at 34 Ill. Reg. 11444, effective July 26, 2010; emergency amendment at 38 Ill. Reg. 4073, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14322, effective 6/25/2014. Expedited correction at 38 Ill. Reg. 21976, effective june 25, 2014. Amended at 47 Ill. Reg. 2749, effective 2/7/2023.

AUTHORITY: Authorized by and implementing Section 4.03 of the Regional Transportation Authority Act [70 ILCS 3615/4.03 ].

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