Ill. Admin. Code tit. 86, § 692.115 - Penalties, Interest and Procedures
All penalties (both civil and criminal), provisions concerning
interest and procedures (such as the making of assessments, the venue and mode
of conducting hearings, subpoenas, matters pertaining to judicial review and
other procedural subjects), together with statutes of limitation, are the same
under the Salem Civic Center Use and Occupation Tax
Notes
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