Part 280 - HOME RULE MUNICIPAL SERVICE OCCUPATION TAX

  1. § 280.101 - Nature of the Home Rule Municipal Service Occupation Tax
  2. § 280.105 - Registration and Returns
  3. § 280.110 - Claims to Recover Erroneously Paid Tax
  4. § 280.115 - Jurisdictional Questions
  5. § 280.120 - Incorporation of Service Occupation Tax Regulations by Reference
  6. § 280.125 - Penalties, Interest and Procedures
  7. § 280.130 - Effective Date

Current through Register Vol. 46, No. 15, April 8, 2022

Notes

Adopted May 21, 1962; amended at 6 Ill. Reg. 2845, 2848 and 2850, effective March 3, 1982; codified at 6 Ill. Reg. 9688; amended at 15 Ill. Reg. 6290, effective April 11, 1991; amended at 24 Ill. Reg. 8114, effective May 26, 2000.

AUTHORITY: Implementing the Home Rule Municipal Service Occupation Tax Act [65 ILCS 5/8-11 -5] and authorized by Section 39b1 of the Civil Administrative Code of Illinois [20 ILCS 2505 ].

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