Ill. Admin. Code tit. 86, § 670.125
Penalties, Interest and Procedures
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
All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under the Special County Retailers' Occupation Tax For Public Safety Law as under the Illinois Retailers' Occupation Tax Act [35 ILCS 120].