Ill. Admin. Code tit. 86, pt. 692

Salem Civic Center Use Tax

AUTHORITY: Implementing Section 11.5 of the Salem Civic Center Use and Occupation Tax Law of the Salem Civic Center Law [70 ILCS 335/11.5] and authorized by Section 39b29 of the Civil Administrative Code of Illinois [20 ILCS 2505/39b29]. SOURCE: Adopted at 21 Ill. Reg. 2403, effective February 3, 1997.DEPARTMENT OF REVENUE

692.101Nature of the Salem Civic Center Use Tax 692.105Items Covered 692.110Incorporation of Use Tax Regulations by Reference 692.115Penalties, Interest and Procedures 692.120Effective Date