Section 370.120  Incorporation of Retailers' Occupation Tax Regulations by Reference

To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130), except Subpart A as it pertains to rate, are incorporated herein by reference and made a part hereof.

(Source:  Amended at 15 Ill. Reg. 5805, effective April 5, 1991)