Illinois Administrative Code

Section 785.10 Intent Statements in this Part that are to be regarded as mandatory are characterized by the use of the word "shall." Statements in this Part which are advisory in nature are indicated by the word "should." Statements in the NESC or NFPA that are advisory in nature…

Section 785.15 Application of Part This Part shall apply to the switching facilities of all carriers, as defined in Section 785.5 of this Part, in the State of Illinois that are subject to the jurisdiction of the Commission.

Section 785.20 Incorporation of National Codes and Standards a) The Agencies adopt as their rules the following portions of the NESC (1990 edition, approved June 26, 1989): 1) Section 2 (Definitions of Special Terms). 2) Section 9 (Grounding Methods of Electric Supply and Communi…

Section 785.25 Interchange Data To assist in promoting conformity with these rules, a procedure or plan should be instituted between all carriers whose facilities may occupy the same territory so that it will provide for the exchange of pertinent data and information, including d…

Section 785.30 Safety Program a) Each carrier shall adopt and execute a safety program, fitted to the size and type of its operations. As a minimum, the safety program shall: 1) Stress reasonable procedures designed to reduce the hazards to which its employees, its customers, and…

Section 785.35 Physical Security and Emergency Access a) Each carrier's facility housing switching equipment shall have physical security, which may be, by way of example and not of limitation, in the form of door lock, card control entry or security guard, to guard against unaut…

Section 785.40 Disaster Procedures a) Each carrier shall develop procedures providing for the continued operation of its services in the event that critical services are partially or totally disabled due to natural or manmade disasters. Procedures shall include, but not be limite…

Section 785.45 Remote Alarm Monitoring Each telecommunications facility shall provide for a direct alarm monitoring communication channel to a fire department or fire protection district unless a local ordinance is adopted to the contrary, or there is an agreement from the local …

Section 785.5 Definitions As used in this Part, the following terms shall have these meanings. "Act" shall mean the Telecommunications Facility Fire and Emergency Act (Ill. Rev. Stat. 1991, ch. 111⅔, par. 1550 et seq.). "Agencies" shall mean the Illinois Commerce Commission, the …

Section 785.50 Pre-Emergency Planning a) Carriers shall, for each telecommunications facility in Illinois, work with the local fire department or fire protection district to develop a pre-emergency plan. This plan shall include, but not be limited to: signage, location of the de-…

Section 785.55 Technical Requirements a) Power and Communications Systems 1) All direct current (DC) power supply service feeds shall be fused at a level not to exceed the rated capacity of the smallest conductor used in the feed, or 200% of the maximal operational consumption of…

Section 785.60 Training The carriers shall work with the Office of the State Fire Marshal to develop a training program to be made available to local fire departments statewide. The training program shall include, but not be limited to, development of printed materials, signage, …

Section 785.65 Compliance a) Existing carriers shall have one (1) year after the effective date of this Part to comply with all Sections excluding 785.55. Carriers having more than 40 switching sites shall be allowed two (2) years to complete all work other than that which is spe…

Section 791.10 Carriers Subject to Cost Rules This Part applies to telecommunications carriers providing both competitive and noncompetitive services, except those carriers that are specifically exempted from the requirements of Section 13-507 of the Public Utilities Act (Act) [2…

Section 791.100 Required LRSIC Filings An LRSIC study shall be filed with the Commission under the following circumstances: a) For the service when a carrier offering or providing noncompetitive services files a tariff to reclassify a previously noncompetitive service as competit…

Section 791.20 Terminology a) The long-run service incremental cost of a service ("LRSIC") is the forward-looking additional costs incurred by the telecommunications carrier ("carrier") to provide the entire output of a service, including additional resources such as labor, plant…

Section 791.200 Aggregate Revenue Test for Competitive Services a) The competitive services of a carrier that provides both competitive and noncompetitive services shall provide revenues which equal or exceed the sum of the following: 1) The sum of the LRSICs of all competitive s…

Section 791.30 Cost Causation Principle Costs shall be attributed to individual services or groups of services based on the following cost causation principle. Costs are recognized as being caused by a service or group of services if: a) The costs are brought into existence as a …

Section 791.40 Methods and Assumptions a) The methodology and assumptions in this Part apply to cost studies required by this Part and the Act. b) Nothing in this Part shall require a carrier in any LRSIC study to account for, allocate, apportion, assign or reflect costs in any m…

Section 791.50 Cost Study Component Presentation All cost studies provided by a carrier shall specifically identify the components outlined in Section 791.60 when such components are incurred and directly attributable to the service being studied. Further detail on each component…

Section 791.60 General Cost Study Components a) Service description. Each cost study shall include a definition of the service being studied. This definition shall be in terms of technical characteristics, functionality, application, targeted market, and availability. The element…

Section 791.70 Investment-related Cost Study Components a) Material. The material component of investment shall be based on the most recent vendor prices, reflecting applicable discounts and all applicable taxes, for the hardware and software resources required to provide the ser…

Section 791.80 Annual Cost Study Components a) Depreciation. 1) Depreciation shall represent the periodic recognition of investment cost as dictated by accounting rules (83 Ill. Adm. Code 710). Depreciation costs for a service shall be computed based upon the projected life of pl…

Section 791.90 Subsidy Tests a) A service is not being subsidized if the total revenue resulting from the service equals or exceeds the long-run service incremental cost of providing that service. b) A group of services is not being subsidized if the total revenue resulting from …

Section 1220.100 Scope This Part governs the Agency's development of systems of accounts to comply with the requirements of the Illinois Power Agency Act and requirements of other statutes or rules triggered by the Agency's actions.

Section 1220.110 Definitions The following terms are defined for this Part: "Act" shall mean the Illinois Power Agency Act [20 ILCS 3855]. "Agency" shall mean the Illinois Power Agency. "Commission" shall mean the Illinois Commerce Commission. "FOM" shall mean the Financial Opera…

Section 1220.120 SAMS Accounting The Agency shall follow SAMS and the Agency's FOM. If the two reference materials conflict, the Agency shall follow SAMS and make appropriate changes to the Agency's FOM.

Section 1220.130 GAAP Accounting The Agency shall maintain and update from time to time GRM, a GAAP reporting manual describing the policies and procedures for a GAAP-compliant accounting of the Agency's finances for each fiscal year and for a reconciliation between SAMS and GAAP…

Section 1220.135 Fiscal Operations The Agency shall maintain and update from time to time FOM, a manual describing internal fiscal operations and procedures.

Section 1220.140 Compliance With Illinois Finance Authority Requirements If the Agency elects to seek financing from the Illinois Finance Authority for the purposes of constructing a facility pursuant to Section 1-57, 1-80 or 1-85 of the Act or any other lawful use, the Agency sh…

Section 1220.150 Compliance With Public Utilities Act Requirements The Agency shall comply with the accounting requirements in the Public Utilities Act [220 ILCS 5] to the extent that the Agency is required by law or elects to submit financial information to the Commission subjec…

Section 1220.160 Use of Outside Experts To the extent authorized by the Act, the Agency may retain outside consultants to develop, update, review or verify documents or records developed pursuant to this Part.

Section 107.100 Composition of a TeleFile Return a) "TeleFile" consists of a taxpayer using a touch-tone telephone to call a designated telephone number and reporting return, form or schedule information through use of the number keys on the touch-tone telephone in response to an…

Section 107.110 Electronic Signature a) The taxpayer's signature code, consisting of the taxpayer's social security number and Personal Identification Number (PIN), is to be used in lieu of a written signature when filing returns, forms or schedules with the Department via TeleFi…

Section 107.120 Exclusions from TeleFile Filing The following types of returns, forms or schedules are excluded from this TeleFile program: a) Returns, forms or schedules that are not listed in subsection (c) of Section 107.100 of this Part. b) Returns, forms or schedules listed …

Section 107.200 How to Participate a) Only taxpayers that have been authorized as TeleFile Filers may participate and file their return with the Department via TeleFile. b) A TeleFile Filer is a taxpayer authorized to file returns via TeleFile. A taxpayer is authorized to file su…

Section 107.300 Balance Due General Information a) The TeleFile Filer is responsible for submitting payment of any balance due the Department no later than April 15 of the filing year or any other filing date designated by the Department in its booklets or on its website. (See 35…

Section 107.310 Direct Deposit General Information a) Qualifying taxpayers may authorize their tax overpayments to be directly deposited into their savings or checking accounts with financial institutions, rather than receive paper refund checks. The authorization must be made wh…

Section 107.400 Confirmation of TeleFile Returns a) Upon successfully entering all the required return, form or schedule information using the number keys on a touch-tone telephone, the TeleFile Filer will be given a confirmation number by the automated voice prompt system. b) Te…

Section 110.101 Railroads a) All companies, corporations or associations owning, operating or constructing a railroad, a suburban or interurban railroad, a switching or terminal railroad, a railroad station or a railroad bridge in this State shall make a return of property on For…

Section 110.105 Non-carrier Real Estate of Railroads When the railroad returns required under Section 110.101 of this Part have been filed, the Department shall transmit to the Chief County Assessment Officers copies of Form Nos. PTAX-536 and PTAX-537 which list the "non-carrier …

Section 110.110 Procedures for Assessment of Pollution Control Facilities and Low Sulphur Dioxide Emission Coal Fueled Devices a) Assessment Procedure 1) The Department shall assess property which has been certified by the Illinois Pollution Control Board to be a pollution contro…

Section 110.112 Procedures for Assessment of Section 515 Low-income Housing Projects a) Definitions "Section 515 low-income housing project" means a rental apartment facility: developed and managed under a United States Department of Agriculture Rural Rental Housing Program desig…

Section 110.113 Fraternal Organization Assessment Freeze a) Eligibility 1) Section 10-355 of the Property Tax Code [35 ILCS 200/10-355] provides that, for taxable year 2002 and thereafter, a fraternal organization, or its subordinate organization or entity, may apply for a Frater…

Section 110.115 Non-Homestead Exemption Proceedings a) Contents of exemption application An application form for a non-homestead property tax exemption shall be obtained from the Board of Review or Board of Appeals in the county in which the property is located. The applicant sha…

Section 110.116 Charitable Exemption Eligibility: Low Income Housing Projects a) The legislature has expressly determined that property otherwise qualifying for an exemption under the charitable exemption Section of the Illinois Property Tax Code shall not lose its exemption beca…

Section 110.120 Oil Right Lessees and Producers a) Every lessee corporation, individual or unincorporated business which leases oil or natural gas rights or which operates oil-producing or natural gas-producing properties in Illinois shall make return of the real property connect…

Section 110.125 Reports to be Filed with the Department a) County Clerks shall transmit annually to the Department the following statements within 30 days after the date when the collector's books are completed: 1) Summary abstracts of valuations, levies, rates and extensions of …

Section 110.130 Hearings and Records of Chief County Assessment Officers In all counties in this State: a) Hearings All hearings held by the Chief County Assessment Officer in support of or in opposition to a proposed revision or correction in assessed valuation shall be open to …

Section 110.135 Review of Assessments - Counties of 3,000,000 or More a) In counties having 3,000,000 or more inhabitants, upon the completion of the valuations and assessments of all parcels of land and improvements thereon, in each town or taxing district, and before the revisi…