![]() |
TITLE 86: 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. View Entire Part
|
AUTHORITY: Authorized by Section 39b29 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/39b29].
SOURCE: Adopted at 21 Ill. Reg. 2398, effective February 3, 1997; amended at 49 Ill. Reg. 3299, effective February 26, 2025.