TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 205 TAXPAYER RIGHTS
AUTHORITY: Implementing the Taxpayers' Bill of Rights Act [20 ILCS 2520] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois (Department of Revenue Law) [20 ILCS 2505/2505-795].
SOURCE: Adopted at 14 Ill. Reg. 6831, effective April 19, 1990; amended at 41 Ill. Reg. 14253, effective November 7, 2017; amended at 48 Ill. Reg. 6064, effective April 2, 2024.