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Illinois Administrative Code

I

Department of Revenue

100Income Tax 105Electronic Filing of Illinois Individual Income Tax Returns 106Internet Filing of Illinois Individual Income Tax Returns 107Telefiling of Illinois Individual Income Tax Returns 110Property Tax Code 120Real Estate Transfer Tax 125Rental Purchase Agreement Occupation and Use Tax 130Retailers' Occupation Tax 131Leveling the Playing Field for Illinois Retail Act 140Service Occupation Tax 150Use Tax 151Vehicle Use Tax 152Aircraft Use Tax 153Watercraft Use Tax 160Service Use Tax 180Automobile Renting Occupation Tax 190Automobile Renting Use Tax 195Parking Excise Tax 200Practice and Procedure for Hearings Before the Illinois Department of Revenue 205Taxpayer Rights 210Board of Appeals; Voluntary Disclosure 215Informal Conference Board 220Home Rule County Retailers' Occupation Tax 230Home Rule County Service Occupation Tax 240County Use Tax Regulations (Repealed)270Home Rule Municipal Retailers' Occupation Tax 280Home Rule Municipal Service Occupation Tax 290Municipal Use Tax Regulations (Repealed)295Home Rule Municipal Use Tax Imposed by Municipalities Having 2,000,000 or More Inhabitants 320Regional Transportation Authority Retailers' Occupation Tax 330Regional Transportation Authority Service Occupation Tax 340Regional Transportation Authority Use Tax 370Metro East Mass Transit District Retailers' Occupation Tax 380Metro East Mass Transit District Service Occupation Tax 390Metro East Mass Transit District Use Tax 395Metro-east Park and Recreation District Retailers' Occupation Tax 396Metro-east Park and Recreation District Service Occupation Tax 420Liquor Control Act 422Cannabis Cultivation Privilege Tax 423Cannabis Purchaser Excise Tax 424County Cannabis Retailers' Occupation Tax 425Municipal Cannabis Retailers' Occupation Tax 428Cannabis and Controlled Substances Tax Act (Repealed)429Medical Cannabis Cultivation Privilege Tax Law 430Bingo License and Tax Act 432Pull Tabs and Jar Games Act 435Charitable Games Act 440Cigarette Tax Act 445Tobacco Product Manufacturers' Escrow Act 450Cigarette Use Tax Act 455Cigarette Use Tax Act – Hearings (Repealed)460Coin-operated Amusement Device and Redemption Machine Tax 470Gas Revenue Tax Act 471Gas Use Tax Law 475Illinois Hydraulic Fracturing Tax Act 480Hotel Operators' Occupation Tax Act 490Messages Tax (Repealed)495Telecommunications Excise Tax 500Motor Fuel Tax 501Environmental Impact Fee 510The Public Utilities Revenue Act 511Electricity Excise Tax Law 515Water and Sewer Assistance Charge 516Energy Assistance Charge 517Renewable Energy Resources and Coal Technology Development Assistance Charge 518Energy Transition Assistance Charge 520Amnesty Regulations 525Tax Increment Allocation Financing 530Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act 535Nursing Home Grant Assistance Act 600County Supplementary Retailers' Occupation Tax (Repealed)610County Supplementary Service Occupation Tax (Repealed)620County Supplementary Use Tax (Repealed)630County Water Commission Retailers' Occupation Tax (Repealed)640County Water Commission Service Occupation Tax (Repealed)650County Water Commission Use Tax (Repealed)660Tobacco Products Tax Act of 1995 670Special County Retailers' Occupation Tax for Public Safety 680Special County Service Occupation Tax for Public Safety 690Salem Civic Center Retailers' Occupation Tax 691Salem Civic Center Service Occupation Tax 692Salem Civic Center Use Tax 693Non-home Rule Municipal Retailers' Occupation Tax 694Non-home Rule Municipal Service Occupation Tax 695County Motor Fuel Tax 696Municipal Motor Fuel Tax 700Uniform Penalty and Interest Act 710Public List of Delinquent Taxpayers 720State Tax Lien Registry 750Payment of Taxes by Electronic Funds Transfer 760Electronic Filing of Returns or Other Documents 770Telefile Program (Repealed)800General Rules for All Taxes 850Local Government Revenue Recapture Act and Certified Audit Pilot Program 900Live Adult Entertainment Facility Surcharge Act 950Secure Choice Savings Program Act 1000Invest in Kids Act 1050Illinois Gives Tax Credit Act 4000Star Bonds