Ill. Admin. Code tit. 86, pt. 380 - METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX

  1. § 380.101 - Nature of the Metro East Mass Transit District Service Occupation Tax
  2. § 380.105 - Registration and Returns
  3. § 380.110 - Claims to Recover Erroneously Paid Tax
  4. § 380.115 - Jurisdictional Questions
  5. § 380.120 - Incorporation of Service Occupation Tax Regulations by Reference
  6. § 380.125 - Penalties, Interest and Procedures
  7. § 380.130 - Effective Date

Notes

Ill. Admin. Code tit. 86, pt. 380

Adopted at 5 Ill. Reg. 5907, effective May 28, 1981; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 6299, effective April 11, 1991.

 Amended at 49 Ill. Reg. 3244, effective 2/26/2025.

AUTHORITY: Authorized by and implementing Section 5.01 of the Local Mass Transit District Act [70 ILCS 3610].

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