Ill. Admin. Code. tit 86, § 130.1001 - When Opinions From the Department Are Binding

a) Taxpayers may not rely on verbal opinions from Department employees. For Department rules concerning the binding effect of Private Letter Rulings and General Information Letters, see 2 Ill. Adm. Code 1200.

b) For Department rules concerning the rescission of Private Letter Rulings, see 2 Ill. Adm. Code 1200.

c) As used in this Part, "Regulation" means any Department rule or Regulation of general application, whether called a "Rule", a "Regulation", an "Article", a "Section", a "Part" or something else.

(Source: Amended at 24 Ill. Reg. 15104, effective October 2, 2000)