ADMINISTRATIVE CODE

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  4. PART 395 METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 395 METRO-EAST PARK AND RECREATION DISTRICT RETAILERS' OCCUPATION TAX
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Section 395.101 Nature of the Metro-East Park and Recreation District Retailers' Occupation Tax
Section 395.105 Registration and Returns
Section 395.110 Claims to Recover Erroneously Paid Tax
Section 395.115 Jurisdictional Questions
Section 395.120 Retailers' Occupation Tax Regulations
Section 395.125 Penalties, Interest and Procedures
Section 395.130 Effective Date
AUTHORITY: Implementing the Metro-East Park and Recreation District Act [70 ILCS 1605] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-795].
SOURCE: Adopted at 24 Ill. Reg. 18357, effective December 1, 2000; emergency amendment at 38 Ill. Reg. 4099, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14353, effective June 25, 2014; amended at 47 Ill. Reg. 2775, effective February 7, 2023; amended at 49 Ill. Reg. 3250, effective February 26, 2025.