ADMINISTRATIVE CODE

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  4. PART 295 HOME RULE MUNICIPAL USE TAX IMPOSED BY MUNICIPALITIES HAVING 2,000,000 OR MORE INHABITANTS
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 295 HOME RULE MUNICIPAL USE TAX IMPOSED BY MUNICIPALITIES HAVING 2,000,000 OR MORE INHABITANTS
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Section 295.101 Nature and Rate of the Tax
Section 295.105 Items Covered
Section 295.110 Incorporation of Use Tax Regulations by Reference
Section 295.115 Penalties, Interest and Procedures
Section 295.120 Effective Date
AUTHORITY: Implementing the Home Rule Municipal Use Tax Act [65 ILCS 5/8-11-6] and authorized by Section 39b19 of the Civil Administrative Code of Illinois [20 ILCS 2505].
SOURCE: Adopted at 16 Ill. Reg. 7691, effective May 4, 1992; amended at 24 Ill. Reg. 8117, effective May 26, 2000.