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.