Ill. Admin. Code tit. 86, pt. 380 - METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX
- § 380.101 - Nature of the Metro East Mass Transit District Service Occupation Tax
- § 380.105 - Registration and Returns
- § 380.110 - Claims to Recover Erroneously Paid Tax
- § 380.115 - Jurisdictional Questions
- § 380.120 - Incorporation of Service Occupation Tax Regulations by Reference
- § 380.125 - Penalties, Interest and Procedures
- § 380.130 - Effective Date
Notes
Adopted at 5 Ill. Reg. 5907, effective May 28, 1981; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 6299, effective April 11, 1991.
AUTHORITY: Authorized by and implementing Section 5.01 of the Local Mass Transit District Act (Ill. Rev. Stat. 1989, ch. 111 2/3, par. 355.01 ).
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