Ill. Admin. Code tit. 86, pt. 220 - HOME RULE COUNTY RETAILERS' OCCUPATION TAX

  1. § 220.101 - Nature of the Home Rule County Retailers' Occupation Tax
  2. § 220.105 - Registration and Returns
  3. § 220.110 - Claims to Recover Erroneously Paid Tax
  4. § 220.115 - Jurisdictional Questions
  5. § 220.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference
  6. § 220.125 - Penalties, Interest and Procedures
  7. § 220.130 - Effective Date

Notes

Ill. Admin. Code tit. 86, pt. 220
Adopted August 5, 1959; amended at 3 Ill. Reg. 44, p. 185, effective October 19, 1979; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 5783, effective April 9, 1991; amended at 24 Ill. Reg. 8105, effective May 26, 2000; amended at 24 Ill. Reg. 18345, effective December 1, 2000; emergency amendment at 38 Ill. Reg. 4047, effective January 22, 2014, for a maximum of 150 days; amended at 38 Ill. Reg. 14292, effective 6/25/2014. Amended at 47 Ill. Reg. 2719, effective 2/7/2023. Amended at 49 Ill. Reg. 3201, effective 2/26/2025.

AUTHORITY: Implementing the Home Rule County Retailers' Occupation Tax Law of the Counties Code [55 ILCS 5/5-1006 ] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-95 ].

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