Part 230 - HOME RULE COUNTY SERVICE OCCUPATION TAX
- § 230.101 - Nature of the Home Rule County Service Occupation Tax
- § 230.105 - Registration and Returns
- § 230.110 - Claims to Recover Erroneously Paid Tax
- § 230.115 - Jurisdictional Questions
- § 230.120 - Incorporation of Service Occupation Tax Regulations by Reference
- § 230.125 - Penalties, Interest and Procedures
- § 230.130 - Effective Date
Current through Register Vol. 46, No. 15, April 8, 2022
Adopted May 21, 1962; codified at 6 Ill. Reg. 9683; amended at 15 Ill. Reg. 5796, effective April 9, 1991; amended at 24 Ill. Reg. 8108, effective May 26, 2000.
AUTHORITY: Implementing the Home Rule County Service Occupation Tax Law of the Counties Code [55 ILCS 5/5-1007 ] and authorized by Section 39b29 of the Civil Administrative Code of Illinois [20 ILCS 2505 ].
The following state regulations pages link to this page.
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