TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 140 SERVICE OCCUPATION TAX
SECTION 140.415 TAXPAYER'S DUTY TO OBTAIN FORM


 

Section 140.415  Taxpayer's Duty to Obtain Form

 

Returns shall be filed on forms prescribed and furnished by the Department. It is the duty of the taxpayer to obtain forms, and failure to obtain them will not be an excuse for failure to file returns when and as required by law.

 

(Source:  Amended at 3 Ill. Reg. 44, p. 198, effective October 19, 1979)