TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 470 GAS REVENUE TAX ACT 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 470.101 Definitions Section 470.105 Disposition of Tax Monies Section 470.110 Imposition of Tax Section 470.115 Effective Period of Act Section 470.120 Returns Section 470.125 Gross Amount of Transactions or Billings Basis of Tax Section 470.130 Certificate of Registration Section 470.131 Enterprise Zone Exemption Section 470.132 Reimagining Energy and Vehicles in Illinois Act Project Site Exemption Section 470.133 Manufacturing Illinois Chips for Real Opportunity (MICRO) Act Project Site Exemption Section 470.135 Books and Records Section 470.140 Claims to Recover Erroneously Paid Tax Section 470.145 Furnishing of Gas Section 470.150 Gas Sold to and by Building Operators Section 470.155 Transactions in Interstate Commerce Section 470.160 Sales of Gas to the United States Government Section 470.165 Services Furnished the State of Illinois, its Departments, Agencies, Counties, Municipalities or Other Political Subdivisions Section 470.170 Services Furnished to Religious, Scientific, Educational and Charitable Institutions Section 470.171 Exclusion for Charges Made to Customers Who Acquired Contractual Rights to Purchase Out-of-State Gas or Gas Services Prior to March 1, 1995 (Repealed) Section 470.172 Exclusion from Tax for Transactions Involving Customers Who Incur Gas Use Tax Section 470.175 Meter Readings Section 470.180 Services Furnished to Officers or Employees Section 470.185 Interdepartmental Transfers Section 470.190 Discounts, Penalties and Finance or Interest Charges Section 470.195 Sales of Appliances, Equipment or Services Subject to Other Tax Acts

AUTHORITY: Implementing the Gas Revenue Tax Act [35 ILCS 615] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-795].

SOURCE: Gas Revenue Tax Regulations, adopted July 24, 1945; codified at 8 Ill. Reg. 8608; amended at 11 Ill. Reg. 18751, effective October 30, 1987; amended at 21 Ill. Reg. 12243, effective August 26, 1997; amended at 28 Ill. Reg. 16334, effective November 30, 2004; amended at 43 Ill. Reg. 7463, effective June 18, 2019; amended at 47 Ill. Reg. 5811, effective April 4, 2023; amended at 48 Ill. Reg. 16561, effective November 4, 2024.