TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 107 TELEFILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
AUTHORITY: Implementing the Illinois Income Tax Act [35 ILCS 5] and authorized by Section 2505-200 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-200].
SOURCE: Adopted at 25 Ill. Reg. 9623, effective July 16, 2001.