Part 690 - SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX
- § 690.101 - Nature of the Salem Civic Center Retailers' Occupation Tax
- § 690.105 - Registration and Returns
- § 690.110 - Claims to Recover Erroneously Paid Tax
- § 690.115 - Jurisdictional Questions
- § 690.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference
- § 690.125 - Penalties, Interest and Procedures
- § 690.130 - Effective Date
AUTHORITY: Implementing Section 245-12 of the Salem Civic Center Law of 1997 [70 ILCS 200/245-12] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-95].
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.