TITLE 86: REVENUE
CHAPTER 1: DEPARTMENT OF REVENUE
PART 800 GENERAL RULES FOR ALL TAXES
AUTHORITY: Implementing Section 39c-1b of the Civil Administrative Code of Illinois [20 ILCS 2505/39c-1b] and authorized by Section 39b19 of the Civil Administrative Code of Illinois [20 ILCS 2505/39b19].
SOURCE: Adopted at 20 Ill. Reg. 13061, effective September 24, 1996.