Ill. Admin. Code. tit 86, § 140.1701 - General Information
Taxpayers under the Service Occupation Tax Act may appoint other persons to act as their attorneys for the purpose of filing returns and performing other acts under the Act in the same manner and to the same extent as they may under Subpart R of the Retailers' Occupation Tax Regulations.
(Source: Amended and effective May 21, 1962)
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