Ill. Admin. Code tit. 86, § 670.120
Incorporation of Retailers' Occupation Tax Regulations by Reference
AUTHORITY: Implementing Section 5-1006.5 of the Special County Occupation Tax For Public Safety, Public Facilities, or Transportation Law of the Counties Code (55 ILCS 5/5-1006.5) Special County Retailer's Occupation Tax For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation and authorized by Section 2505-95 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-95].DEPARTMENT OF REVENUE
To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130) which are not incompatible with the Special County Retailers' Occupation Tax For Public Safety Law or any special Regulations that may be promulgated by the Department thereunder shall apply to the tax imposed pursuant to this Part.