TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 106 INTERNET FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS


The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu.

SUBPART A: INTERNET RETURNS

SUBPART B: INTERNET FILING PARTICIPANTS

SUBPART C: BALANCE DUE RETURNS AND DIRECT DEPOSIT OF REFUNDS

SUBPART D: TRANSMISSION PROCEDURES


AUTHORITY: Implementing the Illinois Income Tax Act [35 ILCS 5] and the Illinois Civil Administrative Code [20 ILCS 2505/39c-1a].

SOURCE: Adopted at 23 Ill. Reg. 3502, effective March 8, 1999; amended at 24 Ill. Reg. 1648, effective January 14, 2000.