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TITLE 86: REVENUE
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: INTERNET RETURNS
SUBPART B: INTERNET FILING PARTICIPANTS SUBPART C: BALANCE DUE RETURNS AND DIRECT DEPOSIT OF REFUNDS SUBPART D: TRANSMISSION PROCEDURES |
AUTHORITY: Implementing the Illinois Income Tax Act [35 ILCS 5] and the Illinois Civil Administrative Code [20 ILCS 2505/39c-1a].
SOURCE: Adopted at 23 Ill. Reg. 3502, effective March 8, 1999; amended at 24 Ill. Reg. 1648, effective January 14, 2000.