Part 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
- § 270.101 - Nature of the Home Rule Municipal Retailers' Occupation Tax
- § 270.105 - Registration and Returns
- § 270.110 - Claims to Recover Erroneously Paid Tax
- § 270.115 - Jurisdictional Questions
- § 270.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference
- § 270.125 - Penalties, Interest and Procedures
- § 270.130 - Effective Date
AUTHORITY: Implementing the Home Rule Municipal Retailers' Occupation Tax Act [65 ILCS 5/8-11 -1] and authorized by Section 2505-15 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-15 ].
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.