Ill. Admin. Code tit. 86, § 105.800 – Overview of Transmission Procedures | Midpage
§ 105.800
Ill. Admin. Code tit. 86, § 105.800
Overview of Transmission Procedures
AUTHORITY: Implementing and authorized by the Illinois Income Tax Act [35 ILCS 5] and Section 39c-1a of the Civil Administrative Code of Illinois [20 ILCS 2505/39c-1a].DEPARTMENT OF REVENUE
While several states require the transmission of the state tax return only after the federal return has been accepted, the Department does not have this requirement.