ADMINISTRATIVE CODE

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  4. CHAPTER I: DEPARTMENT OF REVENUE
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 696 MUNICIPAL MOTOR FUEL TAX
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Section 696.101 Nature of the Municipal Motor Fuel Tax (Cook County)
Section 696.105 Registration and Returns
Section 696.110 Claims to Recover Erroneously Paid Tax
Section 696.115 Jurisdictional Questions
Section 696.120 Incorporation of Retailers' Occupation Tax Regulations by Reference
Section 696.125 Penalties, Interest and Procedures
Section 696.130 Effective Date
AUTHORITY: Implementing the Municipal Motor Fuel Tax Law [65 ILCS 5/8-11-2.3]
SOURCE: Adopted at 45 Ill. Reg. 366, effective December 21, 2020; amended at 47 Ill. Reg. 2851, effective February 7, 2023; amended at 49 Ill. Reg. 10842, effective August 8, 2025.