TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 330 REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX
SECTION 330.125 PENALTIES, INTEREST AND PROCEDURES


 

Section 330.125  Penalties, Interest and Procedures

 

All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under Section 4.03(f) of the Regional Transportation Authority Act as under the Illinois Service Occupation Tax Act.