ADMINISTRATIVE CODE

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  3. TITLE 86: REVENUE
  4. PART 511 ELECTRICITY EXCISE TAX LAW
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 511 ELECTRICITY EXCISE TAX LAW
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SUBPART A: GENERAL

Section 511.100 Definitions
Section 511.110 Imposition of Tax
Section 511.120 Electronic Fund Transfer and Estimated Payments
Section 511.130 Transfer of Credit Memorandum
Section 511.140 Public Utility Retail Rate Credit
Section 511.150 Exclusions From Tax
Section 511.160 Net or Single Metering

SUBPART B: COLLECTION OF TAX BY DELIVERING SUPPLIERS

Section 511.200 Collection of Tax by Delivering Supplier
Section 511.210 Delivering Supplier Registration
Section 511.220 Revocation of Delivering Supplier Registration
Section 511.230 Delivering Supplier Return

SUBPART C: SELF-ASSESSING PURCHASERS

Section 511.300 Self-assessing Purchaser Election
Section 511.310 Self-assessing Purchaser Registration and Renewal, $200 Fee
Section 511.320 Self-assessing Purchaser Revocation
Section 511.330 Self-assessing Purchaser Return and Direct Payment
Section 511.340 Books and Records
Section 511.350 Applicability of Retailers' Occupation Tax Act
Section 511.360 Violations
AUTHORITY: Implementing and authorized by Section 2-14 of the Electricity Excise Tax Law [35 ILCS 640].
SOURCE: Adopted at 25 Ill. Reg. 16495, effective December 18, 2001; amended at 26 Ill. Reg. 5965, effective April 15, 2002; amended at 48 Ill. Reg. 17635, effective November 22, 2024.