TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 320 REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX


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AUTHORITY: Authorized by and implementing Section 4.03 of the Regional Transportation Authority Act [70 ILCS 3615/4.03].

SOURCE: Adopted at 4 Ill. Reg. 28, p. 542, effective July 1, 1980; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 6316, effective April 11, 1991; amended at 24 Ill. Reg. 18370, effective December 1, 2000; amended at 34 Ill. Reg. 11444, effective July 26, 2010; emergency amendment at 38 Ill. Reg. 4073, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14322, effective June 25, 2014; expedited correction at 38 Ill. Reg. 21976, effective June 25, 2014; amended at 47 Ill. Reg. 2749, effective February 7, 2023.