Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS

  1. Subpart A - ELECTRONIC RETURNS (§ 105.100 to 105.120)
  2. Subpart B - ELECTRONIC FILING PARTICIPANTS (§ 105.200 to 105.230)
  3. Subpart C - APPLICATIONS (§ 105.300 to 105.340)
  4. Subpart D - ACCEPTANCE PROCESS (§ 105.400 to 105.470)
  5. Subpart E - IL-8453 ILLINOIS INDIVIDUAL INCOME TAX ELECTRONIC FILING DECLARATION (§ 105.500 to 105.520)
  6. Subpart F - BALANCE DUE RETURNS AND DIRECT DEPOSIT OF REFUNDS (§ 105.600 to 105.620)
  7. Subpart G - INFORMATION ELECTRONIC FILERS MUST PROVIDE TO THE TAXPAYER (§ 105.700)
  8. Subpart H - TRANSMISSION PROCEDURES (§ 105.800 to 105.810)
  9. Subpart I - ADVERTISING STANDARDS (§ 105.900 to 105.920)
  10. Subpart J - MONITORING AND SUSPENSION (§ 105.1000 to 105.1010)

Notes

Emergency rules adopted at 17 Ill. Reg. 445, effective January 1, 1993, for a maximum of 150 days; adopted at 17 Ill. Reg. 7031, effective May 3, 1993; amended at 17 Ill. Reg. 18118, effective October 4, 1993; emergency amendment at 19 Ill. Reg. 1139, effective January 18, 1995, for a maximum of 150 days; emergency expired June 16, 1995; amended at 21 Ill. Reg. 2362, effective February 3, 1997; amended at 24 Ill. Reg. 6582, effective April 10, 2000

AUTHORITY: Implementing and authorized by the Illinois Income Tax Act [35 ILCS 5 ] and Section 39c-1a of the Civil Administrative Code of Illinois [20 ILCS 2505/39c-1a ].

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