Ill. Admin. Code tit. 86, pt. 380

Metro East Mass Transit District Service Occupation Tax

AUTHORITY: Authorized by and implementing Section 5.01 of the Local Mass Transit District Act [70 ILCS 3610]. SOURCE: Adopted at 5 Ill. Reg. 5907, effective May 28, 1981; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 6299, effective April 11, 1991; amended at 49 Ill. Reg. 3244, effective February 26, 2025.DEPARTMENT OF REVENUE

380.101Nature of the Metro East Mass Transit District Service Occupation Tax 380.105Registration and Returns 380.110Claims to Recover Erroneously Paid Tax 380.115Jurisdictional Questions 380.120Incorporation of Service Occupation Tax Regulations by Reference 380.125Penalties, Interest and Procedures 380.130Effective Date