Section 695.115  Jurisdictional Questions

The substance and provisions of 86 Ill. Adm. Code 270.115 of the Home Rule Municipal Retailers' Occupation Tax Regulations which are not incompatible with the County Motor Fuel Tax Law of the Counties Code, shall apply to this Part. References to a "home rule municipality" or "municipality" in Section 270.115 mean "County" for purposes of this Section. References to the Home Rule Municipal Retailers’ Occupation Tax in Section 270.115 mean County Motor Fuel Tax for purposes of this Part. When used in this Part, "County" means any one of the counties of DuPage, Kane, Lake, Will or McHenry authorized under the County Motor Fuel Tax Law to impose a County Motor Fuel Tax.

(Source:  Amended at 47 Ill. Reg. 2840, effective February 7, 2023)