TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 270 HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
SECTION 270.125 PENALTIES, INTEREST AND PROCEDURES
Section 270.125 Penalties, Interest and Procedures
All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under the Home Rule Municipal Retailers' Occupation Tax Act as under the Illinois Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 440 et seq.).
(Source: Amended at 15 Ill. Reg. 3507, effective February 21, 1991)