§ 100.9800

Ill. Admin. Code tit. 86, § 100.9800

Letter Ruling Procedures

Effective Nov 9, 199317 Ill. Reg. 19966AUTHORITY: 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

a) For Department rules concerning Private Letter Rulings, see 2 Ill. Adm. Code 1200.
b) For Department rules concerning the binding effect of Private Letter Rulings, see 2 Ill. Adm. Code 1200.
c) For Department rules concerning the recission of Private Letter Rulings, see 2 Ill. Adm. Code 1200.

(Source: Amended at 17 Ill. Reg. 19966, effective November 9, 1993)