TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 105 ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
SECTION 105.800 OVERVIEW OF TRANSMISSION PROCEDURES


 

Section 105.800  Overview of Transmission Procedures

 

While several states require the transmission of the state tax return only after the federal return has been accepted, the Department does not have this requirement.