TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 511 ELECTRICITY EXCISE TAX LAW


The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu.

View Entire Part

SUBPART A: GENERAL

SUBPART B: COLLECTION OF TAX BY DELIVERING SUPPLIERS

SUBPART C: SELF-ASSESSING PURCHASERS


AUTHORITY: Implementing and authorized by Section 2-14 of the Electricity Excise Tax Law [35 ILCS 640].

SOURCE: Adopted at 25 Ill. Reg. 16495, effective December 18, 2001; amended at 26 Ill. Reg. 5965, effective April 15, 2002; amended at 48 Ill. Reg. 17635, effective November 22, 2024.