Ill. Admin. Code tit. 86, § 100.9510 – Taxpayer Representation and Practice Requirements | Midpage
§ 100.9510
Ill. Admin. Code tit. 86, § 100.9510
Taxpayer Representation and Practice Requirements
Effective Aug 29, 198812 Ill. Reg. 14307AUTHORITY: 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
The rules pertaining to taxpayer representation at hearings before the Department are found at 86. Ill. Adm. Code 200.
(Source: Amended at 12 Ill. Reg. 14307, effective August 29, 1988)