Ill. Admin. Code tit. 86, pt. 395 - METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX

  1. § 395.101 - Nature of the Metro-East Park and Recreation District Retailers' Occupation Tax
  2. § 395.105 - Registration and Returns
  3. § 395.110 - Claims to Recover Erroneously Paid Tax
  4. § 395.115 - Jurisdictional Questions
  5. § 395.120 - Retailers' Occupation Tax Regulations
  6. § 395.125 - Penalties, Interest and Procedures
  7. § 395.130 - Effective Date

Notes

Ill. Admin. Code tit. 86, pt. 395
Adopted at 24 Ill. Reg. 18357, effective December 1, 2000; emergency amendment at 38 Ill. Reg. 4099, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14353, effective 6/25/2014. Amended at 47 Ill. Reg. 2775, effective 2/7/2023.

AUTHORITY: Implementing the Metro-East Park and Recreation District Act [70 ILCS 1605 ] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-795 ].

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