TITLE 86: REVENUE
CHAPTER III: ATTORNEY GENERAL
PART 2000 ILLINOIS ESTATE AND GENERATION-SKIPPING TRANSFER TAX RETURN


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AUTHORITY: Implementing Section 6(f) and authorized by Section 16 of the Illinois Estate and Generation-Skipping Transfer Tax Act [35 ILCS 405/6(f) and 16].

SOURCE: Adopted at 14 Ill. Reg. 17183, effective November 1, 1990; amended at 31 Ill. Reg. 117, effective December 20, 2006; amended at 33 Ill. Reg. 13930, effective September 17, 2009; amended at 36 Ill. Reg. 13474, effective August 9, 2012.