TITLE 86: REVENUE
CHAPTER III: ATTORNEY GENERAL
PART 2000 ILLINOIS ESTATE AND GENERATION-SKIPPING TRANSFER TAX RETURN
AUTHORITY: Implementing Section 6(f) and authorized by Section 16 of the Illinois Estate and Generation-Skipping Transfer Tax Act [35 ILCS 405].
SOURCE: Adopted at 14 Ill. Reg. 17183, effective November 1, 1990; amended at 31 Ill. Reg. 117, effective December 20, 2006; amended at 33 Ill. Reg. 13930, effective September 17, 2009; amended at 36 Ill. Reg. 13474, effective August 9, 2012; amended at 48 Ill. Reg. 12718, effective August 8, 2024.