TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 220 HOME RULE COUNTY RETAILERS' OCCUPATION TAX
SECTION 220.120 INCORPORATION OF RETAILERS' OCCUPATION TAX REGULATIONS BY REFERENCE
Section 220.120 Incorporation of Retailers' Occupation Tax Regulations by Reference
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 Home Rule County Retailers' Occupation Tax Act or any special Regulations that may be promulgated by the Department thereunder, are incorporated herein by reference and made a part hereof.
(Source: Amended at 15 Ill. Reg. 5783, effective April 9, 1991)