Ill. Admin. Code. tit 86, § 396.120 - Service Occupation Tax Regulations

Section 396.120 - Service Occupation Tax Regulations
Section 396.115 - Jurisdictional QuestionsSection 396.125 - Penalties, Interest and Procedures

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 Metro-East Park and Recreation District Act shall apply to the tax imposed pursuant to this Part.

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