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Tax Library
IL
Illinois Administrative code
Title 86
Chapter I
Part 230

Home Rule County Service Occupation Tax

Part 230 - Home Rule County Service Occupation TaxPart 230 - Home Rule County Service Occupation Tax

Part 220 - Home Rule County Retailers' Occupation Tax Part 240 - County Use Tax Regulations (repealed)

Section 230.101 - Nature of the Home Rule County Service Occupation Tax Section 230.105 - Registration and Returns Section 230.110 - Claims to Recover Erroneously Paid Tax Section 230.115 - Jurisdictional Questions Section 230.120 - Incorporation of Service Occupation Tax Regulations by Reference Section 230.125 - Penalties, Interest and Procedures Section 230.130 - Effective Date

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