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