ADMINISTRATIVE CODE

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  4. PART 330 REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 330 REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX
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Section 330.101 Nature of the Regional Transportation Authority Service Occupation Tax
Section 330.105 Registration and Returns
Section 330.110 Claims to Recover Erroneously Paid Tax
Section 330.115 Jurisdictional Questions
Section 330.120 Incorporation of Service Occupation Tax Regulations by Reference
Section 330.125 Penalties, Interest and Procedures
Section 330.130 Effective Date
AUTHORITY: Authorized by and implementing Section 4.03 of the Regional Transportation Authority Act [70 ILCS 3615/4.03].
SOURCE: Adopted at 4 Ill. Reg. 28, p. 551, effective July 1, 1980; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 5822, effective April 5, 1991; amended at 34 Ill. Reg. 11448, effective July 26, 2010; amended at 47 Ill. Reg. 5286, effective March 21, 2023; amended at 49 Ill. Reg. 3232, effective February 26, 2025.