TITLE 86: REVENUE CHAPTER III: ATTORNEY GENERAL PART 2000 ILLINOIS ESTATE AND GENERATION-SKIPPING TRANSFER TAX RETURN 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 View Entire Part Section 2000.100 Prescribed Return Section 2000.101 Form of Return (Repealed) Section 2000.110 Schedule of Assets Section 2000.200 Estate Tax Treatment of Civil Unions Section 2000.APPENDIX A Estate and Generation Skipping Transfer Tax Return (Repealed)

AUTHORITY: Implementing Section 6(f) and authorized by Section 16 of the Illinois Estate and Generation-Skipping Transfer Tax Act [35 ILCS 405].

SOURCE: Adopted at 14 Ill. Reg. 17183, effective November 1, 1990; amended at 31 Ill. Reg. 117, effective December 20, 2006; amended at 33 Ill. Reg. 13930, effective September 17, 2009; amended at 36 Ill. Reg. 13474, effective August 9, 2012; amended at 48 Ill. Reg. 12718, effective August 8, 2024.