Ill. Admin. Code tit. 86, pt. 470 - GAS REVENUE TAX ACT

  1. § 470.101 - Definitions
  2. § 470.105 - Disposition of Tax Monies
  3. § 470.110 - Imposition of Tax
  4. § 470.115 - Effective Period of Act
  5. § 470.120 - Returns
  6. § 470.125 - Gross Amount of Transactions or Billings Basis of Tax
  7. § 470.130 - Certificate of Registration
  8. § 470.131 - Enterprise Zone Exemption
  9. § 470.132 - Reimagining Energy and Vehicles in Illinois Act Project Site Exemption
  10. § 470.133 - Manufacturing Illinois Chips for Real Opportunity (MICRO) Act Project Site Exemption
  11. § 470.135 - Books and Records
  12. § 470.140 - Claims to Recover Erroneously Paid Tax
  13. § 470.145 - Furnishing of Gas
  14. § 470.150 - Gas Sold to and by Building Operators
  15. § 470.155 - Transactions in Interstate Commerce
  16. § 470.160 - Sales of Gas to the United States Government
  17. § 470.165 - Services Furnished the State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions
  18. § 470.170 - Services Furnished to Religious, Scientific, Educational and Charitable Institutions
  19. § 470.171 - Exclusion for Charges Made to Customers Who Acquired Contractual Rights to Purchase Out-of-State Gas or Gas Services Prior to March 1, 1995 (Repealed)
  20. § 470.172 - Exclusion from Tax for Transactions Involving Customers Who Incur Gas Use Tax
  21. § 470.175 - Meter Readings
  22. § 470.180 - Services Furnished to Officers or Employees
  23. § 470.185 - Interdepartmental Transfers
  24. § 470.190 - Discounts, Penalties and Finance or Interest Charges
  25. § 470.195 - Sales of Appliances, Equipment or Services Subject to Other Tax Acts

Notes

Ill. Admin. Code tit. 86, pt. 470

Gas Revenue Tax Regulations, adopted July 24, 1945; codified at 8 Ill. Reg. 8608; amended at 11 Ill. Reg. 18751, effective October 30, 1987; amended at 21 Ill. Reg. 12243, effective August 26, 1997; amended at 28 Ill. Reg. 16334, effective November 30, 2004.

 Amended at 43 Ill. Reg. 7463, effective 6/18/2019. Amended at 47 Ill. Reg. 5811, effective 4/4/2023. Amended at 48 Ill. Reg. 16561, effective 11/4/2024.

AUTHORITY: Implementing the Gas Revenue Tax Act [35 ILCS 615] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-795 ].

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