Effective Jan 23, 200933 Ill. Reg. 2306AUTHORITY: Implementing Section 505 of the Illinois Income Tax Act [35 ILCS 5] as authorized by Section 1401 of the Illinois Income Tax Act [35 ILCS 5] and Section 2505-795 of the Department of Revenue Law [20 ILCS 2505].DEPARTMENT OF REVENUE
No estimated payments are required to be made for taxes reported on a composite return.
(Source: Amended at 33 Ill. Reg. 2306, effective January 23, 2009)