TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 107 TELEFILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS


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.


AUTHORITY: Implementing the Illinois Income Tax Act [35 ILCS 5] and authorized by Section 2505-200 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-200].

SOURCE: Adopted at 25 Ill. Reg. 9623, effective July 16, 2001.