Ill. Admin. Code. tit 86, § 800.1000 - Introduction

There are a number of issues with respect to tax administration that are not related to any particular tax. Many of those provisions are contained in 2 Ill. Adm. Code 1200. However, there are a number of issues that apply generally to all taxes administered by the Illinois Department of Revenue (the "Department") that do not fall within the scope of Title 2 of the Illinois Administrative Code and, as a result, must be adopted in conformance with the normal rulemaking requirements of the Illinois Administrative Procedure Act (the "IAPA") [5 ILCS 100]. This Part codifies the rules of the Department that are not tax-specific.