TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 510 THE PUBLIC UTILITIES REVENUE ACT


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AUTHORITY: Implementing the Public Utilities Revenue Act [35 ILCS 620] and authorized by Sections 2505-35 and 2505-795 of the Department of Revenue Law [20 ILCS 2505].

SOURCE: Illinois Public Utilities Tax Regulations, adopted March 11, 1937; codified at 8 Ill. Reg. 8616; amended at 11 Ill. Reg. 18759, effective October 30, 1987; amended at 16 Ill. Reg. 5990, effective March 31, 1992; amended at 47 Ill. Reg. 5820, effective April 4, 2023; amended at 47 Ill. Reg. 18748, effective November 28, 2023.