Notes
Ill. Admin. Code
tit. 86, pt. 100
Filed July 14, 1971,
effective July 24, 1971; amended at 2 Ill. Reg. 49, p. 84, effective November
29, 1978; amended at 5 Ill. Reg. 813, effective January 7, 1981; amended at 5
Ill. Reg. 4617, effective April 14, 1981; amended at 5 Ill. Reg. 4624,
effective April 14, 1981; amended at 5 Ill. Reg. 5537, effective May 7, 1981;
amended at 5 Ill. Reg. 5705, effective May 20, 1981; amended at 5 Ill. Reg.
5883, effective May 20, 1981; amended at 5 Ill. Reg. 6843, effective June 16,
1981; amended at 5 Ill. Reg. 13244, effective November 13, 1981; amended at 5
Ill. Reg. 13724, effective November 30, 1981; amended at 6 Ill. Reg. 579,
effective December 29, 1981; amended at 6 Ill. Reg. 9701, effective July 26,
1982; amended at 7 Ill. Reg. 399, effective December 28, 1982; amended at 8
Ill. Reg. 6184, effective April 24, 1984; codified at 8 Ill. Reg. 19574;
amended at 9 Ill. Reg. 16986, effective October 21, 1985; amended at 9 Ill.
Reg. 685, effective December 31, 1985; amended at 10 Ill. Reg. 7913, effective
April 28, 1986; amended at 10 Ill. Reg. 19512, effective November 3, 1986;
amended at 10 Ill. Reg. 21941, effective December 15, 1986; amended at 11 Ill.
Reg. 831, effective December 24, 1986; amended at 11 Ill. Reg. 2450, effective
January 20, 1987; amended at 11 Ill. Reg. 12410, effective July 8, 1987;
amended at 11 Ill. Reg. 17782, effective October 16, 1987; amended at 12 Ill.
Reg. 4865, effective February 25, 1988; amended at 12 Ill. Reg. 6748, effective
March 25, 1988; amended at 12 Ill. Reg. 11766, effective July 1, 1988; amended
at 12 Ill. Reg. 14307, effective August 29, 1988; amended at 13 Ill. Reg. 8917,
effective May 30, 1989; amended at 13 Ill. Reg. 10952, effective June 26, 1989;
amended at 14 Ill. Reg. 4558, effective March 8, 1990; amended at 14 Ill. Reg.
6810, effective April 19, 1990; amended at 14 Ill. Reg. 10082, effective June
7, 1990; amended at 14 Ill. Reg. 16012, effective September 17, 1990; emergency
amendment at 17 Ill. Reg. 473, effective December 22, 1992, for a maximum of
150 days; amended at 17 Ill. Reg. 8869, effective June 2, 1993; amended at 17
Ill. Reg. 13776, effective August 9, 1993; recodified at 17 Ill. Reg. 14189;
amended at 17 Ill. Reg. 19632, effective November 1, 1993; amended at 17 Ill.
Reg. 19966, effective November 9, 1993; amended at 18 Ill. Reg. 1510, effective
January 13, 1994; amended at 18 Ill. Reg. 2494, effective January 28, 1994;
amended at 18 Ill. Reg. 7768, effective May 4, 1994; amended at 19 Ill. Reg.
1839, effective February 6, 1995; amended at 19 Ill. Reg. 5824, effective March
31, 1995; emergency amendment at 20 Ill. Reg. 1616, effective January 9, 1996,
for a maximum of 150 days; amended at 20 Ill. Reg. 6981, effective May 7, 1996;
amended at 20 Ill. Reg. 10706, effective July 29, 1996; amended at 20 Ill. Reg.
13365, effective September 27, 1996; amended at 20 Ill. Reg. 14617, effective
October 29, 1996; amended at 21 Ill. Reg. 958, effective January 6, 1997;
emergency amendment at 21 Ill. Reg. 2969, effective February 24, 1997, for a
maximum of 150 days; emergency expired July 24, 1997; amended at 22 Ill. Reg.
2234, effective January 9, 1998; amended at 22 Ill. Reg. 19033, effective
October 1, 1998; amended at 22 Ill. Reg. 21623, effective December 15, 1998;
amended at 23 Ill. Reg. 3808, effective March 11, 1999; amended at 24 Ill. Reg.
10593, effective July 7, 2000; amended at 24 Ill. Reg. 12068, effective July
26, 2000; emergency amendment at 24 Ill. Reg. 17585, effective November 17,
2000, for a maximum of 150 days; amended at 24 Ill. Reg. 18731, effective
December 11, 2000; amended at 25 Ill. Reg. 4640, effective March 15, 2001;
amended at 25 Ill. Reg. 4929, effective March 23, 2001; amended at 25 Ill. Reg.
5374, effective April 2, 2001; amended at 25 Ill. Reg. 6687, effective May 9,
2001; amended at 25 Ill. Reg. 7250, effective May 25, 2001; amended at 25 Ill.
Reg. 8333, effective June 22, 2001; amended at 26 Ill. Reg. 192, effective
December 20, 2001; amended at 26 Ill. Reg. 1274, effective January 15, 2002;
amended at 26 Ill. Reg. 9854, effective June 20, 2002; amended at 26 Ill. Reg.
13237, effective August 23, 2002; amended at 26 Ill. Reg. 15304, effective
October 9, 2002; amended at 26 Ill. Reg. 17250, effective November 18, 2002;
amended at 27 Ill. Reg. 13536, effective July 28, 2003; amended at 27 Ill. Reg.
18225, effective November 17, 2003; emergency amendment at 27 Ill. Reg. 18464,
effective November 20, 2003, for a maximum of 150 days; emergency expired April
17, 2004; amended at 28 Ill. Reg. 1378, effective January 12, 2004; amended at
28 Ill. Reg. 5694, effective March 17, 2004; amended at 28 Ill. Reg. 7125,
effective April 29, 2004; amended at 28 Ill. Reg. 8881, effective June 11,
2004; emergency amendment at 28 Ill. Reg. 14271, effective October 18, 2004,
for a maximum of 150 days; amended at 28 Ill. Reg. 14868, effective October 26,
2004; emergency amendment at 28 Ill. Reg. 15858, effective November 29, 2004,
for a maximum of 150 days; amended at 29 Ill. Reg. 2420, effective January 28,
2005; amended at 29 Ill. Reg. 6986, effective April 26, 2005; amended at 29
Ill. Reg. 13211, effective August 15, 2005; amended at 29 Ill. Reg. 20516,
effective December 2, 2005; amended at 30 Ill. Reg. 6389, effective March 30,
2006; amended at 30 Ill. Reg. 10473, effective May 23, 2006; amended by 30 Ill.
Reg. 13890, effective August 1, 2006; amended at 30 Ill. Reg. 18739, effective
November 20, 2006; amended at 31 Ill. Reg. 16240, effective November 26, 2007;
amended at 32 Ill. Reg. 872, effective January 7, 2008; amended at 32 Ill. Reg.
1407, effective January 17, 2008; amended at 32 Ill. Reg. 3400, effective
February 25, 2008; amended at 32 Ill. Reg. 6055, effective March 25, 2008;
amended at 32 Ill. Reg. 10170, effective June 30, 2008; amended at 32 Ill. Reg.
13223, effective July 24, 2008; amended at 32 Ill. Reg. 17492, effective
October 24, 2008; amended at 33 Ill. Reg. 1195, effective December 31, 2008;
amended at 33 Ill. Reg. 2306, effective January 23, 2009; amended at 33 Ill.
Reg. 14168, effective September 28, 2009; amended at 33 Ill. Reg. 15044,
effective October 26, 2009; amended at 34 Ill. Reg. 550, effective December 22,
2009; amended at 34 Ill. Reg. 3886, effective March 12, 2010; amended at 34
Ill. Reg. 12891, effective August 19, 2010; amended at 35 Ill. Reg. 4223,
effective February 25, 2011; amended at 35 Ill. Reg. 15092, effective August
24, 2011; amended at 36 Ill. Reg. 2363, effective January 25, 2012; amended at
36 Ill. Reg. 9247, effective June 5, 2012; amended at 37 Ill. Reg. 5823,
effective April 19, 2013; amended at 37 Ill. Reg. 20751, effective December 13,
2013; recodified at 38 Ill. Reg. 4527; amended at 38 Ill. Reg. 9550, effective
April 21, 2014; amended at 38 Ill. Reg. 13941, effective June 19, 2014; amended
at 38 Ill. Reg. 15994, effective July 9, 2014; amended at
38
Ill. Reg. 17043, effective
7/23/2014.
Amended at
38
Ill. Reg. 18568, effective
8/20/2014.
Amended at
38
Ill. Reg. 23158, effective
11/21/2014.
Amended at
39
Ill. Reg. 1768, effective
1/7/2015.
Amended at
39
Ill. Reg. 5057, effective
3/17/2015.
Amended at
39
Ill. Reg. 6884, effective
4/29/2015.
Amended at
39
Ill. Reg. 15594, effective
11/18/2015.
Amended at
40
Ill. Reg. 1848, effective
1/5/2016.
Amended at
40
Ill. Reg. 10925, effective
7/29/2016.
Amended at
40
Ill. Reg. 13432, effective
9/7/2016.
Amended at
40
Ill. Reg. 14762, effective
10/12/2016.
Amended at
40
Ill. Reg. 15575, effective
11/2/2016.
Amended at
41
Ill. Reg. 4193, effective
3/27/2017.
Amended at
41
Ill. Reg. 6379, effective
5/22/2017.
Amended at
41
Ill. Reg. 10662, effective
8/3/2017.
Amended at
41
Ill. Reg. 12608, effective
9/21/2017.
Amended at
41
Ill. Reg. 14217, effective
11/7/2017.
Amended at
42
Ill. Reg. 4953, effective
2/28/2018.
Amended at
42
Ill. Reg. 6451, effective
3/21/2018.
Recodified
subpart h to subpart g at
42
Ill. Reg. 7980.
Amended at
42
Ill. Reg. 17852, effective
9/24/2018.
Amended at
42
Ill. Reg. 19190, effective
10/12/2018.
Amended at
43
Ill. Reg. 727, effective
12/18/2018.
Amended at
43
Ill. Reg. 10124, effective
8/27/2019.
Amended at
44
Ill. Reg. 2363, effective
1/17/2020.
Amended at
44
Ill. Reg. 2845, effective
1/30/2020.
Emergency
amendment at
44
Ill. Reg. 4700, effective
3/4/2020, for a
maximum of 150 days.
Emergency
expired July 31, 2020.
Amended at
44
Ill. Reg. 10907, effective
6/10/2020.
Emergency
amendment at
44
Ill. Reg. 11208, effective
6/17/2020, for a
maximum of 150 days.
Amended at
44
Ill. Reg. 17414, effective
10/13/2020.
Expedited
correction at
44
Ill. Reg. 18498, effective
10/13/2020.
Amended at
45
Ill. Reg. 2006, effective
1/29/2021.
Amended
at
45
Ill. Reg. 5523, effective
4/15/2021.
Amended
at
46
Ill. Reg. 13312, effective
7/12/2022.
Amended
at
46
Ill. Reg. 14550, effective
8/2/2022.
Amended
at
46
Ill. Reg. 15317, effective
8/24/2022.
Amended at
46
Ill. Reg. 18102, effective
10/26/2022.
Amended
at
47
Ill. Reg. 1402, effective
1/10/2023.
Amended
at
47
Ill. Reg. 2093, effective
1/24/2023.
Amended
at
47
Ill. Reg. 5726, effective
4/4/2023.
Amended
at
47
Ill. Reg. 6030, effective
4/12/2023.
Amended at
47
Ill. Reg. 13669, effective
9/11/2023.
Emergency amendment at
47
Ill. Reg. 17214, effective
11/6/2023, for a
maximum of 150 days, exp. 4/4/2024 (Emergency).
Amended
at
48
Ill. Reg. 1677, effective
1/10/2024.
Amended
at
48
Ill. Reg. 2243, effective
1/29/2024.
Amended
at
48
Ill. Reg. 4433, effective
3/11/2024.
Amended
at
48
Ill. Reg. 10281, effective
6/25/2024.
Amended
at
48
Ill. Reg. 10846, effective
7/11/2024.
Emergency amendment at
48
Ill. Reg. 17848, effective
11/26/2024, for a
maximum of 150 days, exp. 4/25/2025 (Emergency).
Amended
at
49
Ill. Reg. 1295, effective
1/15/2025.
Amended
at
49
Ill. Reg. 1861, effective
1/31/2025.
Amended at
49
Ill. Reg. 3115, effective
2/26/2025.
AUTHORITY: Implementing Section 505 of the Illinois Income Tax
Act [35 ILCS 5] as authorized by Section 1401 of the Illinois Income Tax Act
[35 ILCS 5] and Section 2505-795 of the Civil Administrative Code of Illinois
(Department of Revenue Law) [20 ILCS
2505].