Illinois Administrative Code

Section 691.115 Jurisdictional Questions a) When used in this Part, "metropolitan area" means all territory in the State of Illinois lying within the corporate boundaries of the City of Salem in Marion County. b) If the Illinois Service Occupation Tax on a transaction is being re…

Section 691.120 Incorporation of Service Occupation Tax Regulations by Reference To avoid needless repetition, the substance and provisions of all Service Occupation Tax Regulations (86 Ill. Adm. Code 140) which are not incompatible with the Salem Civic Center Use and Occupation …

Section 691.125 Penalties, Interest and Procedures All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other proc…

Section 691.130 Effective Date An ordinance or resolution imposing or discontinuing or effecting a change in the rate of a Salem Civic Center Service Occupation Tax shall be adopted and a certified copy thereof filed with the Department on or before the first day of April, whereu…

Section 692.101 Nature of the Salem Civic Center Use Tax The Authority is authorized by Section 11.5 of the Salem Civic Center Law [70 ILCS 335/11.5] (the Law) to impose a tax, the Salem Civic Center Use Tax, upon the privilege of using, in the metropolitan area, any item of tang…

Section 692.105 Items Covered Items that are titled or registered with the State are motor vehicles, aircraft, watercraft, snowmobiles, and implements of husbandry and special mobile equipment for which the owner decides to apply for an optional title. For the purposes of this Pa…

Section 692.110 Incorporation of Use Tax Regulations by Reference To avoid needless repetition, the substance and provisions of all Use Tax Rules (86 Ill. Adm. Code 150), except Subpart A as it pertains to subject matter and rate; Subpart G as it pertains to registration of out-o…

Section 692.115 Penalties, Interest and Procedures All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other proc…

Section 692.120 Effective Date An ordinance or resolution imposing or discontinuing or effecting a change in the rate of a Salem Civic Center Use Tax shall be adopted and a certified copy thereof filed with the Department on or before the first day of April, whereupon the Departm…

Section 693.101 Nature of the Non-Home Rule Municipal Retailers' Occupation Tax a) Authority to Impose Tax 1) Pursuant to the Non-Home Rule Municipal Retailers' Occupation Tax Act [65 ILCS 5/8-11-1.3], the corporate authorities of a non-home rule municipality may impose, by ordin…

Section 693.105 Registration and Returns a) Separate Registration not Required A retailer's registration under the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of the Non-Home Rule Municipal Retailers' Occupation Tax Act. No special registration for …

Section 693.110 Claims to Recover Erroneously Paid Tax Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction that was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax. A singl…

Section 693.115 Jurisdictional Questions The substance and provisions of 86 Ill. Adm. Code 270.115 of the Home Rule Municipal Retailers' Occupation Tax Regulations which are not incompatible with the Non-Home Rule Municipal Retailers' Occupation Tax Act, shall apply to this Part.…

Section 693.120 Retailers' Occupation Tax Regulations To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax regulations (86 Ill. Adm. Code 130) that are not incompatible with the Non-Home Rule Municipal Retailers' Occupation Tax Act shall app…

Section 693.125 Penalties, Interest and Procedures All penalties (both civil and criminal) and provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other p…

Section 693.130 Ordinance Filing Deadlines; When Tax Rate Change Applies a) If an ordinance or resolution imposing the tax, discontinuing the tax, or effecting a change in the rate of tax under Section 8-11-1.1 of the Act is adopted, a certified copy of the ordinance or resolutio…

Section 694.101 Nature of the Non-Home Rule Municipal Service Occupation Tax a) Authority to Impose Tax 1) Pursuant to the Non-Home Rule Municipal Service Occupation Tax Act [65 ILCS 5/8-11-1.4], the corporate authorities of a non-home rule municipality may impose, by ordinance o…

Section 694.105 Registration and Returns a) A serviceman's registration under the Service Occupation Tax Act [35 ILCS 115] or the Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the purposes of the Non-Home Rule Municipal Service Occupation Tax Act. No special regis…

Section 694.110 Claims to Recover Erroneously Paid Tax Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction that was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax. A singl…

Section 694.115 Jurisdictional Questions a) When used in this Part, "municipal" and "municipality" mean a city, village, or incorporated town, including an incorporated town that has superseded a civil township. b) If the Illinois Service Occupation Tax on a transaction is being …

Section 694.120 Service Occupation Tax Regulations To avoid needless repetition, the substance and provisions of all Service Occupation Tax regulations (86 Ill. Adm. Code 140) that are not incompatible with the Non-Home Rule Municipal Service Occupation Tax Act shall apply to the…

Section 694.125 Penalties, Interest and Procedures All penalties (both civil and criminal) and provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other p…

Section 694.130 Ordinance Filing Deadlines; When Tax Rate Change Applies a) If an ordinance or resolution imposing the tax, discontinuing the tax, or effecting a change in the rate of tax under Section 8-11-1.1 of the Act is adopted, a certified copy of that ordinance or resoluti…

Section 695.101 Nature of the County Motor Fuel Tax a) Authority to Impose Tax Under the County Motor Fuel Tax Law ("Law") [55 ILCS 5/5-1035.1], the county board of the counties of DuPage, Kane, Lake, Will and McHenry may, by an ordinance or resolution adopted by the affirmative …

Section 695.105 Registration and Returns a) Separate Registration Not Required A retailer's registration under the Illinois Retailers' Occupation Tax Act [35 ILCS 120] is sufficient for the County Motor Fuel Tax Law. No special registration for the Law is required. b) Requirement…

Section 695.110 Claims to Recover Erroneously Paid Tax Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction which was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax. A sing…

Section 695.115 Jurisdictional Questions The substance and provisions of 86 Ill. Adm. Code 270.115 of the Home Rule Municipal Retailers' Occupation Tax Regulations which are not incompatible with the County Motor Fuel Tax Law of the Counties Code, shall apply to this Part. Refere…

Section 695.120 Incorporation of 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) that are not incompatible with the County Motor Fuel Tax Law or any …

Section 695.125 Penalties, Interest and Procedures All penalties (both civil and criminal), provisions concerning interest, and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other pro…

Section 695.130 Effective Date An ordinance or resolution imposing a County Motor Fuel Tax or effecting a change in the rate thereof shall be effective on the first day of the second calendar month next following the month in which the ordinance or resolution is adopted and a cer…

Section 696.101 Nature of the Municipal Motor Fuel Tax (Cook County) a) Authority to Impose Tax Under the Municipal Motor Fuel Tax Law [65 ILCS 5/8-11-2.3] (Law), in addition to any other tax that may be imposed, a municipality in a county with a population of over 3,000,000 inha…

Section 696.105 Registration and Returns a) Separate Registration Not Required A retailer's registration under the Illinois Retailers' Occupation Tax Act is sufficient for the Municipal Motor Fuel Tax Law. No special registration for the Law is required. b) Requirements as to Ret…

Section 696.110 Claims to Recover Erroneously Paid Tax Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction that was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax. A singl…

Section 696.115 Jurisdictional Questions The substance and provisions of 86 Ill. Adm. Code 270.115 of the Home Rule Municipal Retailers' Occupation Tax Regulations which are not incompatible with the Municipal Motor Fuel Tax Law, shall apply to this Part. References to a "home ru…

Section 696.120 Incorporation of 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) that are not incompatible with the Municipal Motor Fuel Tax Law or a…

Section 696.125 Penalties, Interest and Procedures All penalties (both civil and criminal), provisions concerning interest, and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review, and other pr…

Section 696.130 Effective Date a) An ordinance or resolution imposing or discontinuing the Municipal Motor Fuel Tax or effecting a change in the rate of that tax shall either: 1) be adopted and a certified copy of the resolution filed with the Department on or before the first da…

Section 710.10 Definitions "Act" means Public Act 90-753, 20 ILCS 2505/39b54, "AN ACT to amend the Civil Administrative Code by adding Section 39b54." "Annual List" refers to the initial list of delinquent taxpayers, along with the accumulated updates thereto, as disclosed by the…

Section 710.20 Development of the Notice List of Delinquent Taxpayers a) Prior to the disclosure of a delinquent taxpayer under the Act, the Department will deem the taxpayer delinquent and subject to disclosure under the Act, based upon the following criteria: 1) The taxpayer is…

Section 710.30 Notification of Delinquent Taxpayers At least 90 days prior to disclosure of a delinquent taxpayer appearing on the Notice List, the Department will mail a written notice to the delinquent taxpayer. a) The notice will be sent by certified mail to the taxpayer's las…

Section 710.40 Grace Period a) On the date that either a notice described in Section 710.30 of this Part was delivered or the Department has been notified that delivery of the notice was refused or unclaimed, the taxpayer's inclusion on the Notice List shall be fixed, subject onl…

Section 710.50 Publication of the Annual List of Delinquent Taxpayers a) No sooner than 90 days after the date the Department mailed written notice to the delinquent taxpayer as provided in Section 710.30 of this Part, the Department will add to the Annual List the taxpayer's dis…

Section 710.60 Periodic Updates a) The Department may periodically update the Annual List throughout a one-year period by adding and removing taxpayers. b) If, prior to an update, the Department has processed a full payment of the liability of a taxpayer appearing on the Annual L…

Section 720.100 Definitions As used in this Part: "Department" means the Department of Revenue. "Person" means any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, limited liability company, or a receiver, ex…

Section 720.110 Sale of Information a) Information appearing in the State Tax Lien Registry is available for purchase by subscription. Any person may purchase registry information by filing a request with the Department. The request shall be made on a form prescribed by the Depar…

Section 720.120 Purchase Fee a) A fee in the amount of $500 is imposed on the purchase of registry information. That fee is determined based upon the cost to produce and maintain the State Tax Lien Registry. The purchase fee shall be published on the Department's website. The fee…

Section 750.100 Scope of the Program and Rules a) Electronic funds transfer replaces the physical movement and handling of paper checks with electronic instructions to financial institutions to transfer funds between accounts of those making and receiving payments. b) Use of elec…

Section 750.200 Definitions The following meanings are to be given to the terms used in this Part: "ACH" or "Automated Clearing House" means a central distribution and settlement point for the electronic clearing of debits and credits between financial institutions rather than th…

Section 750.300 Payments Required to be Paid by Electronic Funds Transfer a) Income Tax Payments 1) Beginning on October 1, 1993, certain withholding tax payments and estimated income tax payments will be required to be paid by electronic funds transfer. The threshold amounts are…

Section 750.400 Eligibility Determination and Taxpayer Notification Beginning in 1993, before August 1, the Department shall notify all taxpayers required to make payments by electronic funds transfer. For all years after 1993, the Department will notify, before August 1, only th…