Section 140.901  Written Opinions

a)         Taxpayers must not rely on verbal opinions from Department employees, but will be protected only if the opinion from the Department is in writing.  For Department rules concerning the binding effect of Private Letter Rulings and General Information Letters, see 2 Ill. Adm. Code 1200.

b)         For Department rules concerning the rescission of Private Letter Rulings, see 2 Ill. Adm. Code 1200.

c)         As used in this Part, "Regulation" means any Department rule or regulation of general application, whether called a "Rule", a "Regulation", an "Article", a "Section", a "Part" or something else.

(Source:  Amended at 25 Ill. Reg. 4971, effective March 23, 2001)