ADMINISTRATIVE CODE

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  4. PART 210 BOARD OF APPEALS; VOLUNTARY DISCLOSURE
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 210 BOARD OF APPEALS; VOLUNTARY DISCLOSURE
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Section 210.101 Filing of Written Petition
Section 210.105 Hearings
Section 210.110 Recommendations
Section 210.115 Offers in Compromise
Section 210.120 Waiver of Penalty and Interest
Section 210.125 Denial by Lapse of Time
Section 210.126 Voluntary Disclosure
Section 210.130 Departmental Controversies
Section 210.135 Decisions of the Board
AUTHORITY: Implementing and authorized by Sections 2505-505 and 2505-250 of the Civil Administrative Code of Illinois [20 ILCS 2505] and Section 3-10 of the Uniform Penalty and Interest Act [35 ILCS 735].
SOURCE: Adopted at 5 Ill. Reg. 5348, effective April 30, 1981; codified at 6 Ill. Reg. 801, effective January 5, 1982; amended at 13 Ill. Reg. 6782, effective April 12, 1989; emergency amendment at 17 Ill. Reg. 665, effective January 1, 1993, for a maximum of 150 days; amended at 17 Ill. Reg. 8860, effective June 2, 1993; emergency amendment at 24 Ill. Reg. 14793, effective September 25, 2000, for a maximum of 150 days; amended at 25 Ill. Reg. 182, effective December 26, 2000; amended at 43 Ill. Reg. 5315, effective April 24, 2019.