ADMINISTRATIVE CODE

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  4. PART 695 COUNTY MOTOR FUEL TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 695 COUNTY MOTOR FUEL TAX
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Section 695.101 Nature of the County Motor Fuel Tax
Section 695.105 Registration and Returns
Section 695.110 Claims to Recover Erroneously Paid Tax
Section 695.115 Jurisdictional Questions
Section 695.120 Incorporation of Retailers' Occupation Tax Regulations by Reference
Section 695.125 Penalties, Interest and Procedures
Section 695.130 Effective Date
AUTHORITY: Implementing Section 5-1035.1 of the Counties Code [55 ILCS 5] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505].
SOURCE: Adopted at 25 Ill. Reg. 4922, effective March 23, 2001; emergency amendment at 38 Ill. Reg. 4164, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14428, effective June 25, 2014; amended at 44 Ill. Reg. 8336, effective April 28, 2020; amended at 47 Ill. Reg. 2840, effective February 7, 2023; amended at 49 Ill. Reg. 10838, effective August 8, 2025.