AUTHORITY: Implemented and authorized by the Film Production Services Tax Credit Act [35 ILCS 15].
SOURCE: Adopted by emergency rulemaking at 28 Ill. Reg. 957, effective December 26, 2003; emergency expired May 23, 2004; adopted at 28 Ill. Reg. 14506, effective October 22, 2004; amended at 31 Ill. Reg. 2253, effective January 18, 2007.