Ill. Admin. Code tit. 86, pt. 390

Metro East Mass Transit District Use Tax

AUTHORITY: Authorized by and implementing Section 5.01 of the Local Mass Transit District Act (Ill. Rev. Stat. 1989, ch. 111 2/3, par. 355.01). SOURCE: Adopted at 5 Ill. Reg. 5912, effective May 28, 1981; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 5815, effective April 5, 1991.DEPARTMENT OF REVENUE

390.101Nature and Rate of the Tax 390.105Items Covered 390.110Incorporation of Use Tax Regulations by Reference 390.115Penalties, Interest and Procedures 390.120Effective Date