Ill. Admin. Code tit. 86, pt. 340

Regional Transportation Authority Use Tax

AUTHORITY: Authorized by and implementing Section 4.03 of the Regional Transportation Authority Act [70 ILCS 3716/4.03]. SOURCE: Adopted at 4 Ill. Reg. 28, p. 539, effective July 1, 1980; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 5829, effective April 5, 1991; amended at 34 Ill. Reg. 11453, effective July 26, 2010.DEPARTMENT OF REVENUE

340.101Nature and Rate of the Tax 340.105Items Covered 340.110Incorporation of Use Tax Regulations by Reference 340.115Penalties, Interest and Procedures 340.120Effective Date