ADMINISTRATIVE CODE

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  3. TITLE 86: REVENUE
  4. PART 370 METRO EAST MASS TRANSIT DISTRICT RETAILERS' OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 370 METRO EAST MASS TRANSIT DISTRICT RETAILERS' OCCUPATION TAX
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Section 370.101 Nature of the Metro East Mass Transit District Retailers' Occupation Tax
Section 370.105 Registration and Returns
Section 370.110 Claims to Recover Erroneously Paid Tax
Section 370.115 Jurisdictional Questions
Section 370.120 Incorporation of Retailers' Occupation Tax Regulations by Reference
Section 370.125 Penalties, Interest and Procedures
Section 370.130 Effective Date
AUTHORITY: Authorized by and implementing Section 5.01 of the Local Mass Transit District Act [70 ILCS 3610].
SOURCE: Adopted at 5 Ill. Reg. 5899, effective May 28, 1981; codified at 6 Ill. Reg. 9696; amended at 15 Ill. Reg. 5805, effective April 5, 1991; amended at 24 Ill. Reg. 17820, effective November 28, 2000; emergency amendment at 38 Ill. Reg. 4086, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14337, effective June 25, 2014; amended at 47 Ill. Reg. 2762, effective February 7, 2023; amended at 49 Ill. Reg. 3238, effective February 26, 2025.