TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 230 HOME RULE COUNTY SERVICE OCCUPATION TAX
SECTION 230.125 PENALTIES, INTEREST AND PROCEDURES
Section 230.125 Penalties, Interest and Procedures
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 Home Rule County Service Occupation Tax Act as under the Service Occupation Tax Act.
(Source: Amended at 15 Ill. Reg. 5796 effective April 9, 1991)