AUTHORITY: Implemented and authorized by the Film Production Services Tax Credit Act of 2008 [35 ILCS 16].
SOURCE: Adopted by emergency rulemaking at 28 Ill. Reg. 957, effective December 26, 2003; emergency expired May 23, 2004; adopted at 28 Ill. Reg. 14506, effective October 22, 2004; amended at 31 Ill. Reg. 2256, effective January 18, 2007; amended at 37 Ill. Reg. 12010, effective July 12, 2013; amended at 45 Ill. Reg. 5342, effective April 12, 2021; amended at 47 Ill. Reg. 3693, effective March 1, 2023.