TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
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 and authorized by the Illinois Tax Delinquency Amnesty Act [35 ILCS 745].
SOURCE: Emergency Rules adopted at 34 Ill. Reg. 15515, effective September 24, 2010, for a maximum of 150 days; emergency expired February 20, 2011; adopted at 35 Ill. Reg. 4248, effective February 25, 2011; amended at 44 Ill. Reg. 13714, effective August 6, 2020.