ADMINISTRATIVE CODE

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  4. PART 690 SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 690 SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX
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Section 690.101 Nature of the Salem Civic Center Retailers' Occupation Tax
Section 690.105 Registration and Returns
Section 690.110 Claims to Recover Erroneously Paid Tax
Section 690.115 Jurisdictional Questions
Section 690.120 Incorporation of Retailers' Occupation Tax Regulations by Reference
Section 690.125 Penalties, Interest and Procedures
Section 690.130 Effective Date
AUTHORITY: Implementing Section 245-12 of the Salem Civic Center Law of 1997 [70 ILCS 200/245-12] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-95].
SOURCE: Adopted at 21 Ill. Reg. 2390, effective February 3, 1997; amended at 25 Ill. Reg. 8260, effective June 22, 2001; emergency amendment at 38 Ill. Reg. 4138, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14398, effective June 25, 2014; expedited correction at 38 Ill. Reg. 21987, effective June 25, 2014; amended at 47 Ill. Reg. 2814, effective February 7, 2023; amended at 49 Ill. Reg. 3294, effective February 26, 2025.