Part 105 - ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
- Subpart A - ELECTRONIC RETURNS (§ 105.100 to 105.120)
- Subpart B - ELECTRONIC FILING PARTICIPANTS (§ 105.200 to 105.230)
- Subpart C - APPLICATIONS (§ 105.300 to 105.340)
- Subpart D - ACCEPTANCE PROCESS (§ 105.400 to 105.470)
- Subpart E - IL-8453 ILLINOIS INDIVIDUAL INCOME TAX ELECTRONIC FILING DECLARATION (§ 105.500 to 105.520)
- Subpart F - BALANCE DUE RETURNS AND DIRECT DEPOSIT OF REFUNDS (§ 105.600 to 105.620)
- Subpart G - INFORMATION ELECTRONIC FILERS MUST PROVIDE TO THE TAXPAYER (§ 105.700)
- Subpart H - TRANSMISSION PROCEDURES (§ 105.800 to 105.810)
- Subpart I - ADVERTISING STANDARDS (§ 105.900 to 105.920)
- 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 ].
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.