ADMINISTRATIVE CODE

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  4. PART 380 METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 380 METRO EAST MASS TRANSIT DISTRICT SERVICE OCCUPATION TAX
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Section 380.101 Nature of the Metro East Mass Transit District Service Occupation Tax
Section 380.105 Registration and Returns
Section 380.110 Claims to Recover Erroneously Paid Tax
Section 380.115 Jurisdictional Questions
Section 380.120 Incorporation of Service Occupation Tax Regulations by Reference
Section 380.125 Penalties, Interest and Procedures
Section 380.130 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. 5907, effective May 28, 1981; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 6299, effective April 11, 1991; amended at 49 Ill. Reg. 3244, effective February 26, 2025.