Section 320.120  Incorporation of the Retailers' Occupation Tax Regulations by Reference

To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130), are incorporated herein by reference and made a part hereof.

(Source:  Amended at 15 Ill. Reg. 6316, effective April 11, 1991)