Illinois General Assembly - Illinois Compiled Statutes

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820 ILCS 405/208

(820 ILCS 405/208) (from Ch. 48, par. 318)

Sec. 208.

Service shall be deemed to be localized within a State if-

A. The service is performed entirely within such

State; or

B. The service is performed both within and without

such State, but the service performed without such State is incidental to the individual's service within the State.

(Source: Laws 1951, p. 32.)