Ill. Admin. Code tit. 86, Part 640 - COUNTY WATER COMMISSION SERVICE OCCUPATION TAX
- § 640.101 - Nature and Rate of the County Water Commission Service Occupation Tax
- § 640.105 - Exemptions from the County Water Commission Service Occupation Tax
- § 640.110 - Registration and Returns
- § 640.115 - Claims to Recover Erroneously Paid Tax
- § 640.120 - Jurisdictional Questions
- § 640.125 - Incorporation of Service Occupation Tax Regulations by Reference
- § 640.130 - Penalties, Interest and Procedures
- § 640.135 - Effective Date
Notes
Adopted at 13 Ill. Reg. 9374, effective June 6, 1989.
AUTHORITY: Implementing Section 4(c) of the Water Commission Act of 1985 (Ill. Rev. Stat. 1989, ch. 111 2/3, par. 254(c)) and authorized by Section 39b3 of the Civil Administrative Code of Illinois (Ill. Rev. Stat. 1989, ch. 127, par. 39b3).
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