Ill. Admin. Code tit. 86, pt. 696

Municipal Motor Fuel Tax

AUTHORITY: Implementing the Municipal Motor Fuel Tax Law [65 ILCS 5/8-11-2.3] SOURCE: Adopted at 45 Ill. Reg. 366, effective December 21, 2020; amended at 47 Ill. Reg. 2851, effective February 7, 2023; amended at 49 Ill. Reg. 10842, effective August 8, 2025.DEPARTMENT OF REVENUE

696.101Nature of the Municipal Motor Fuel Tax (Cook County)696.105Registration and Returns 696.110Claims to Recover Erroneously Paid Tax 696.115Jurisdictional Questions 696.120Incorporation of Retailers' Occupation Tax Regulations by Reference 696.125Penalties, Interest and Procedures 696.130Effective Date