TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 100 INCOME TAX The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part SUBPART A: TAX IMPOSED Section 100.2000 Introduction Section 100.2050 Net Income (IITA Section 202) Section 100.2055 Standard Exemption (IITA Section 204) Section 100.2060 Compassionate Use of Medical Cannabis Pilot Program Act Surcharge (IITA Section 201(o)) SUBPART B: CREDITS Section 100.2100 Replacement Tax Investment Credit Prior to January 1, 1994 (IITA 201(e)) Section 100.2101 Replacement Tax Investment Credit (IITA 201(e)) Section 100.2110 Investment Credit; Enterprise Zone and River Edge Redevelopment Zone (IITA Section 201(f)) Section 100.2120 Jobs Tax Credit; Enterprise Zone, Foreign Trade Zone or Sub-Zone and River Edge Redevelopment Zone (IITA Section 201(g)) Section 100.2130 Investment Credit; High Impact Business (IITA 201(h)) Section 100.2135 REV Illinois Investment Tax Credit (IITA Section 237) Section 100.2136 MICRO Investment Tax Credit (IITA Section 239) Section 100.2140 Credit Against Income Tax for Replacement Tax (IITA 201(i)) Section 100.2150 Training Expense Credit (IITA 201(j)) Section 100.2160 Research and Development Credit (IITA Section 201(k)) Section 100.2163 Environmental Remediation Credit (IITA 201(l)) Section 100.2164 Data Center Investment Credit (IITA Section 229) Section 100.2165 Education Expense Credit (IITA 201(m)) Section 100.2170 Tax Credits for Coal Research and Coal Utilization Equipment (IITA 206) Section 100.2171 Angel Investment Credit (IITA 220) Section 100.2175 Invest in Kids Credit (IITA 224) Section 100.2179 Volunteer Emergency Worker Credit (IITA Section 234) Section 100.2180 Credit for Residential Real Property Taxes (IITA 208) Section 100.2181 Credit for Instructional Materials and Supplies. (IITA Section 225) Section 100.2185 Film Production Services Credit (IITA Section 213) Section 100.2190 Tax Credit for Affordable Housing Donations (IITA Section 214) Section 100.2193 Student-Assistance Contributions Credit (IITA 218) Section 100.2195 Dependent Care Assistance Program Tax Credit (IITA 210) Section 100.2196 Employee Child Care Assistance Program Tax Credit (IITA Section 210.5) Section 100.2197 Foreign Tax Credit (IITA Section 601(b)(3)) Section 100.2198 Economic Development for a Growing Economy Credit (IITA 211) Section 100.2199 Illinois Earned Income Tax Credit (IITA Section 212) SUBPART C: NET OPERATING LOSSES OF UNITARY BUSINESS GROUPS OCCURRING PRIOR TO DECEMBER 31, 1986 Section 100.2200 Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group.(IITA Section 202) - Scope Section 100.2210 Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group (IITA Section 202) -- Definitions Section 100.2220 Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group. (IITA Section 202) – Current Net Operating Losses: Offsets Between Members Section 100.2230 Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group. (IITA Section 202) – Carrybacks and Carryforwards Section 100.2240 Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group: (IITA Section 202) – Effect of Combined Net Operating Loss in Computing Illinois Base Income Section 100.2250 Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group: (IITA Section 202) – Deadline for Filing Claims Based on Net Operating Losses Carried Back From a Combined Apportionment Year SUBPART D: ILLINOIS NET LOSS DEDUCTIONS FOR LOSSES OCCURRING ON OR AFTER DECEMBER 31, 1986 Section 100.2300 Illinois Net Loss Deduction for Losses Occurring On or After December 31, 1986 (IITA 207) Section 100.2310 Computation of the Illinois Net Loss Deduction for Losses Occurring On or After December 31, 1986 (IITA 207) Section 100.2320 Determination of the Amount of Illinois Net Loss for Losses Occurring On or After December 31, 1986 Section 100.2330 Illinois Net Loss Carrybacks and Net Loss Carryovers for Losses Occurring On or After December 31, 1986 (IITA Section 207) Section 100.2340 Illinois Net Losses and Illinois Net Loss Deductions for Losses Occurring On or After December 31, 1986, of Corporations that are Members of a Unitary Business Group: Separate Unitary Versus Combined Unitary Returns Section 100.2350 Illinois Net Losses and Illinois Net Loss Deductions, for Losses Occurring On or After December 31, 1986, of Corporations that are Members of a Unitary Business Group: Changes in Membership Section 100.2360 Illinois Net Losses and Illinois Net Loss Deductions for Losses of Cooperatives Occurring On or After December 31, 1986 (IITA Section 203(e)(2)(F)) SUBPART E: ADDITIONS TO AND SUBTRACTIONS FROM TAXABLE INCOME OF INDIVIDUALS, CORPORATIONS, TRUSTS AND ESTATES AND PARTNERSHIPS Section 100.2405 Gross Income, Adjusted Gross Income, Taxable Income and Base Income Defined; Double Deductions Prohibited; Legislative Intention (IITA Section 203(e), (g) and (h)) Section 100.2410 Net Operating Loss Carryovers for Individuals, and Capital Loss and Other Carryovers for All Taxpayers (IITA Section 203) Section 100.2430 Addition and Subtraction Modifications for Transactions with 80/20 and Noncombination Rule Companies Section 100.2435 Addition Modification for Student-Assistance Contribution Credit (IITA Sections 203(a)(2)(D-23), (b)(2)(E-16), (c)(2)(G-15), (d)(2)(D-10)) Section 100.2450 IIT Refunds (IITA Section 203(a)(2)(H), (b)(2)(F), (c)(2)(J) and (d)(2)(F)) Section 100.2455 Subtraction Modification: Federally Disallowed Deductions (IITA Sections 203(a)(2)(M), 203(b)(2)(I), 203(c)(2)(L) and 203(d)(2)(J)) Section 100.2465 Claim of Right Repayments (IITA Section 203(a)(2)(P), (b)(2)(Q), (c)(2)(P) and (d)(2)(M)) Section 100.2470 Subtraction of Amounts Exempt from Taxation by Virtue of Illinois Law, the Illinois or U.S. Constitutions, or by Reason of U.S. Treaties or Statutes (IITA Sections 203(a)(2)(N), 203(b)(2)(J), 203(c)(2)(K) and 203(d)(2)(G)) Section 100.2480 Enterprise Zone and River Edge Redevelopment Zone Dividend Subtraction (IITA Sections 203(a)(2)(J), 203(b)(2)(K), 203(c)(2)(M) and 203(d)(2)(K)) Section 100.2490 Foreign Trade Zone/High Impact Business Dividend Subtraction (IITA Sections 203(a)(2)(K), 203(b)(2)(L), 203(c)(2)(O), 203(d)(2)(M)) SUBPART F: BASE INCOME OF INDIVIDUALS Section 100.2510 Subtraction for Contributions to Illinois Qualified Tuition Programs (Section 529 Plans) (IITA Section 203(a)(2)(Y)) Section 100.2565 Subtraction for Recovery of Itemized Deductions (IITA Section 203(a)(2)(I)) Section 100.2580 Medical Care Savings Accounts (IITA Sections 203(a)(2)(D-5), 203(a)(2)(S) and 203(a)(2)(T)) Section 100.2590 Taxation of Certain Employees of Railroads, Motor Carriers, Air Carriers and Water Carriers SUBPART G: BASE INCOME OF CORPORATIONS Section 100.2655 Subtraction Modification for Enterprise Zone and River Edge Redevelopment Zone Interest (IITA Section 203(b)(2)(M)) Section 100.2657 Subtraction Modification for High Impact Business Interest (IITA Section 203(b)(2)(M-1)) Section 100.2665 Subtraction for Payments to an Attorney-in-Fact (IITA Section 203(b)(2)(R)) Section 100.2668 Subtraction for Dividends from Controlled Foreign Corporations (IITA Section 203(b)(2)(Z)) SUBPART H: BASE INCOME OF TRUSTS AND ESTATES Section 100.2770 Subtraction for Recovery of Itemized Deductions of a Decedent (IITA Section 203(c)(2)(W)) Section 100.2775 Subtraction for Refunds of Taxes Paid to Other States for Which a Credit Was Claimed (IITA Section 203(c)(2)(X)) SUBPART I: BASE INCOME OF PARTNERSHIPS Section 100.2850 Subtraction Modification for Personal Service Income or Reasonable Allowance for Compensation to Partners (IITA Section 203(d)(2)(H)) SUBPART J: GENERAL RULES OF ALLOCATION AND APPORTIONMENT OF BASE INCOME Section 100.3000 Terms Used In Article 3 (IITA Section 301) Section 100.3010 Business and Nonbusiness Income (IITA Section 301) Section 100.3015 Business Income Election (IITA Section 1501) Section 100.3020 Resident (IITA Section 301) SUBPART K: COMPENSATION Section 100.3100 Compensation (IITA Section 302) Section 100.3110 State (IITA Section 302) Section 100.3120 Allocation of Compensation Paid to Nonresidents (IITA Section 302) SUBPART L: NON-BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS Section 100.3200 Taxability in Other State (IITA Section 303) Section 100.3210 Commercial Domicile (IITA Section 303) Section 100.3220 Allocation of Certain Items of Nonbusiness Income by Persons Other Than Residents (IITA Section 303) SUBPART M: BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS Section 100.3300 Allocation and Apportionment of Base Income (IITA Section 304) Section 100.3310 Business Income of Persons Other Than Residents (IITA Section 304) – In General Section 100.3320 Business Income of Persons Other Than Residents(IITA Section 304) -- Apportionment (Repealed) Section 100.3330 Business Income of Persons Other Than Residents (IITA Section 304 – Allocation Section 100.3340 Business Income of Persons Other Than Residents (IITA Section 304) Section 100.3350 Property Factor (IITA Section 304) Section 100.3360 Payroll Factor (IITA Section 304) Section 100.3370 Sales Factor (IITA Section 304) Section 100.3371 Sales Factor for Telecommunications Services Section 100.3373 Sales Factor for Publishing Section 100.3380 Special Rules (IITA Section 304) Section 100.3390 Petitions for Alternative Allocation or Apportionment (IITA Section 304(f)) Section 100.3400 Apportionment of Business Income of Financial Organizations for Taxable Years Ending Prior to December 31, 2008 (IITA Section 304(c)) Section 100.3405 Apportionment of Business Income of Financial Organizations for Taxable Years Ending on or after December 31, 2008 (IITA Section 304(c)) Section 100.3420 Apportionment of Business Income of Insurance Companies (IITA Section 304(b)) Section 100.3450 Apportionment of Business Income of Transportation Companies (IITA Section 304(d)) Section 100.3500 Allocation and Apportionment of Base Income by Nonresident Partners Section 100.3600 Combined Apportionment for Taxpayers Using Different Apportionment Formulas (IITA Section 1501(a)(27)) SUBPART N: ACCOUNTING Section 100.4100 Taxable Years (IITA Section 401) Section 100.4500 Carryovers of Tax Attributes (IITA Section 405) SUBPART O: TIME AND PLACE FOR FILING RETURNS Section 100.5000 Time for Filing Returns (IITA Section 505) Section 100.5010 Place for Filing Returns: All Taxpayers (IITA Section 505) Section 100.5020 Extensions of Time for Filing Returns: All Taxpayers (IITA Section 505) Section 100.5030 Taxpayer's Notification to the Department of Certain Federal Changes Arising in Federal Consolidated Return Years, and Arising in Certain Loss Carryback Years (IITA Section 506) Section 100.5040 Innocent Spouses Section 100.5050 Frivolous Returns Section 100.5060 Reportable Transactions (IITA Section 501(b)) Section 100.5070 List of Investors in Potentially Abusive Tax Shelters and Reportable Transactions Section 100.5080 Registration of Tax Shelters (IITA Section 1405.5) SUBPART P: COMPOSITE RETURNS Section 100.5100 Composite Returns: Eligibility (IITA Section 502(f)) Section 100.5110 Composite Returns: Responsibilities of Authorized Agent Section 100.5120 Composite Returns: Individual Liability Section 100.5130 Composite Returns: Required forms and computation of Income (IITA Section 502(f)) Section 100.5140 Composite Returns: Estimated Payments Section 100.5150 Composite Return: Tax, Penalties and Interest Section 100.5160 Composite Returns: Credits on Separate Returns Section 100.5170 Composite Returns: Definition of a "Lloyd's Plan of Operation" Section 100.5180 Composite Returns: Overpayments and Underpayments SUBPART Q: COMBINED RETURNS Section 100.5200 Filing of Combined Returns Section 100.5201 Definitions and Miscellaneous Provisions Relating to Combined Returns Section 100.5205 Election to File a Combined Return Section 100.5210 Procedures for Elective and Mandatory Filing of Combined Returns Section 100.5215 Filing of Separate Unitary Returns (IITA Section 304(e)) Section 100.5220 Designated Agent for the Members (IITA Section 304(e)) Section 100.5230 Combined Estimated Tax Payments Section 100.5240 Claims for Credit of Overpayments Section 100.5250 Liability for Combined Tax, Penalty and Interest Section 100.5260 Combined Amended Returns Section 100.5265 Common Taxable Year Section 100.5270 Computation of Combined Net Income and Tax (IITA Section 304(e)) Section 100.5280 Combined Return Issues Related to Audits SUBPART R: PAYMENTS Section 100.6000 Payment on Due Date of Return (IITA Section 601) SUBPART S: REQUIREMENT AND AMOUNT OF WITHHOLDING Section 100.7000 Requirement of Withholding (IITA Section 701) Section 100.7010 Compensation Paid in this State (IITA Section 701) Section 100.7020 Transacting Business Within This State (IITA Section 701) Section 100.7030 Payments to Residents (IITA Section 701) Section 100.7034 Investment Partnership Withholding (IITA Section 709.5) Section 100.7035 Nonresident Partners, Subchapter S Corporation Shareholders, and Trust Beneficiaries (IITA Section 709.5) Section 100.7036 Withholding of Lottery, Gambling and Sports Wagering Winnings (IITA Section 710) Section 100.7040 Employer Registration (IITA Section 701) Section 100.7050 Computation of Amount Withheld (IITA Section 702) Section 100.7060 Additional Withholding (IITA Section 701) Section 100.7070 Voluntary Withholding (IITA Section 701) Section 100.7080 Correction of Underwithholding or Overwithholding (IITA Section 701) Section 100.7090 Reciprocal Agreement (IITA Section 701) Section 100.7095 Cross References SUBPART T: AMOUNT EXEMPT FROM WITHHOLDING Section 100.7100 Withholding Exemption (IITA Section 702) Section 100.7110 Withholding Exemption Certificate (IITA Section 702) Section 100.7120 Exempt Withholding Under Reciprocal Agreements (IITA Section 702) SUBPART U: INFORMATION STATEMENT Section 100.7200 Reports For Employee (IITA Section 703) SUBPART V: EMPLOYER'S RETURN AND PAYMENT OF TAX WITHHELD Section 100.7300 Returns and Payments of Income Tax Withheld from Wages (IITA Sections 704 and 704A) Section 100.7310 Returns Filed and Payments Made on Annual Basis (IITA Sections 704 and 704A) Section 100.7320 Time for Filing Returns and Making Payments for Taxes Required to Be Withheld Prior to January 1, 2008 (IITA Section 704) Section 100.7325 Time for Filing Returns and Making Payments for Taxes Required to Be Withheld On or After January 1, 2008 (IITA Section 704A) Section 100.7330 Payment of Tax Required to be Shown Due on a Return (IITA Sections 704 and 704A) Section 100.7340 Correction of Underwithholding or Overwithholding (IITA Section 704) Section 100.7350 Domestic Service Employment (IITA Sections 704 and 704A) Section 100.7360 Definitions and Special Provisions Relating to Reporting and Payment of Income Tax Withheld (IITA Sections 704 and 704A) Section 100.7370 Penalty and Interest Provisions Relating to Reporting and Payment of Income Tax Withheld (IITA Sections 704 and 704A) Section 100.7380 Economic Development for a Growing Economy (EDGE) and Small Business Job Creation Credit (IITA Section 704A(g) and (h)) Section 100.7390 Minimum Wage Tax Credit (IITA Section 704A(i)) SUBPART W: ESTIMATED TAX PAYMENTS Section 100.8000 Payment of Estimated Tax (IITA Section 803) Section 100.8010 Failure to Pay Estimated Tax (IITA Sections 804 and 806) SUBPART X: COLLECTION AUTHORITY Section 100.9000 General Income Tax Procedures (IITA Section 901) Section 100.9010 Collection Authority (IITA Section 901) Section 100.9020 Child Support Collection (IITA Section 901) SUBPART Y: NOTICE AND DEMAND Section 100.9100 Notice and Demand (IITA Section 902) SUBPART Z: ASSESSMENT Section 100.9200 Assessment (IITA Section 903) Section 100.9210 Waiver of Restrictions on Assessment (IITA Section 907) SUBPART AA: DEFICIENCIES AND OVERPAYMENTS Section 100.9300 Deficiencies and Overpayments (IITA Section 904) Section 100.9310 Application of Tax Payments Within Unitary Business Groups (IITA Section 603) Section 100.9320 Limitations on Notices of Deficiency (IITA Section 905) Section 100.9330 Further Notices of Deficiency Restricted (IITA Section 906) SUBPART BB: CREDITS AND REFUNDS Section 100.9400 Credits and Refunds (IITA Section 909) Section 100.9410 Limitations on Claims for Refund (IITA Section 911) Section 100.9420 Recovery of Erroneous Refund (IITA Section 912) SUBPART CC: INVESTIGATIONS AND HEARINGS Section 100.9500 Access to Books and Records (IITA Section 913) Section 100.9505 Access to Books and Records -- 60-Day Letters (IITA Section 913) (Repealed) Section 100.9510 Taxpayer Representation and Practice Requirements Section 100.9520 Conduct of Investigations and Hearings (IITA Section 914) Section 100.9530 Books and Records SUBPART DD: JUDICIAL REVIEW Section 100.9600 Administrative Review Law (IITA Section 1201) SUBPART EE: DEFINITIONS Section 100.9700 Unitary Business Group Defined (IITA Section 1501) Section 100.9710 Financial Organizations (IITA Section 1501) Section 100.9715 Transportation Companies (IITA Section 304(d)) Section 100.9720 Nexus Section 100.9730 Investment Partnerships (IITA Section 1501(a)(11.5)) Section 100.9750 Corporation, Subchapter S Corporation, Partnership and Trust Defined (IITA Section 1501) SUBPART FF: LETTER RULING PROCEDURES Section 100.9800 Letter Ruling Procedures SUBPART GG: MISCELLANEOUS Section 100.9900 Tax Shelter Voluntary Compliance Program Section 100.9910 State Tax Preparer Oversight Act [35 ILCS 35] Section 100.APPENDIX A Business Income of Persons Other Than Residents (Repealed)

AUTHORITY: Implementing Section 505 of the Illinois Income Tax Act [35 ILCS 5] as authorized by Section 1401 of the Illinois Income Tax Act [35 ILCS 5] and Section 2505-795 of the Department of Revenue Law [20 ILCS 2505].

SOURCE: Filed July 14, 1971, effective July 24, 1971; amended at 2 Ill. Reg. 49, p. 84, effective November 29, 1978; amended at 5 Ill. Reg. 813, effective January 7, 1981; amended at 5 Ill. Reg. 4617, effective April 14, 1981; amended at 5 Ill. Reg. 4624, effective April 14, 1981; amended at 5 Ill. Reg. 5537, effective May 7, 1981; amended at 5 Ill. Reg. 5705, effective May 20, 1981; amended at 5 Ill. Reg. 5883, effective May 20, 1981; amended at 5 Ill. Reg. 6843, effective June 16, 1981; amended at 5 Ill. Reg. 13244, effective November 13, 1981; amended at 5 Ill. Reg. 13724, effective November 30, 1981; amended at 6 Ill. Reg. 579, effective December 29, 1981; amended at 6 Ill. Reg. 9701, effective July 26, 1982; amended at 7 Ill. Reg. 399, effective December 28, 1982; amended at 8 Ill. Reg. 6184, effective April 24, 1984; codified at 8 Ill. Reg. 19574; amended at 9 Ill. Reg. 16986, effective October 21, 1985; amended at 9 Ill. Reg. 685, effective December 31, 1985; amended at 10 Ill. Reg. 7913, effective April 28, 1986; amended at 10 Ill. Reg. 19512, effective November 3, 1986; amended at 10 Ill. Reg. 21941, effective December 15, 1986; amended at 11 Ill. Reg. 831, effective December 24, 1986; amended at 11 Ill. Reg. 2450, effective January 20, 1987; amended at 11 Ill. Reg. 12410, effective July 8, 1987; amended at 11 Ill. Reg. 17782, effective October 16, 1987; amended at 12 Ill. Reg. 4865, effective February 25, 1988; amended at 12 Ill. Reg. 6748, effective March 25, 1988; amended at 12 Ill. Reg. 11766, effective July 1, 1988; amended at 12 Ill. Reg. 14307, effective August 29, 1988; amended at 13 Ill. Reg. 8917, effective May 30, 1989; amended at 13 Ill. Reg. 10952, effective June 26, 1989; amended at 14 Ill. Reg. 4558, effective March 8, 1990; amended at 14 Ill. Reg. 6810, effective April 19, 1990; amended at 14 Ill. Reg. 10082, effective June 7, 1990; amended at 14 Ill. Reg. 16012, effective September 17, 1990; emergency amendment at 17 Ill. Reg. 473, effective December 22, 1992, for a maximum of 150 days; amended at 17 Ill. Reg. 8869, effective June 2, 1993; amended at 17 Ill. Reg. 13776, effective August 9, 1993; recodified at 17 Ill. Reg. 14189; amended at 17 Ill. Reg. 19632, effective November 1, 1993; amended at 17 Ill. Reg. 19966, effective November 9, 1993; amended at 18 Ill. Reg. 1510, effective January 13, 1994; amended at 18 Ill. Reg. 2494, effective January 28, 1994; amended at 18 Ill. Reg. 7768, effective May 4, 1994; amended at 19 Ill. Reg. 1839, effective February 6, 1995; amended at 19 Ill. Reg. 5824, effective March 31, 1995; emergency amendment at 20 Ill. Reg. 1616, effective January 9, 1996, for a maximum of 150 days; amended at 20 Ill. Reg. 6981, effective May 7, 1996; amended at 20 Ill. Reg. 10706, effective July 29, 1996; amended at 20 Ill. Reg. 13365, effective September 27, 1996; amended at 20 Ill. Reg. 14617, effective October 29, 1996; amended at 21 Ill. Reg. 958, effective January 6, 1997; emergency amendment at 21 Ill. Reg. 2969, effective February 24, 1997, for a maximum of 150 days; emergency expired July 24, 1997; amended at 22 Ill. Reg. 2234, effective January 9, 1998; amended at 22 Ill. Reg. 19033, effective October 1, 1998; amended at 22 Ill. Reg. 21623, effective December 15, 1998; amended at 23 Ill. Reg. 3808, effective March 11, 1999; amended at 24 Ill. Reg. 10593, effective July 7, 2000; amended at 24 Ill. Reg. 12068, effective July 26, 2000; emergency amendment at 24 Ill. Reg. 17585, effective November 17, 2000, for a maximum of 150 days; amended at 24 Ill. Reg. 18731, effective December 11, 2000; amended at 25 Ill. Reg. 4640, effective March 15, 2001; amended at 25 Ill. Reg. 4929, effective March 23, 2001; amended at 25 Ill. Reg. 5374, effective April 2, 2001; amended at 25 Ill. Reg. 6687, effective May 9, 2001; amended at 25 Ill. Reg. 7250, effective May 25, 2001; amended at 25 Ill. Reg. 8333, effective June 22, 2001; amended at 26 Ill. Reg. 192, effective December 20, 2001; amended at 26 Ill. Reg. 1274, effective January 15, 2002; amended at 26 Ill. Reg. 9854, effective June 20, 2002; amended at 26 Ill. Reg. 13237, effective August 23, 2002; amended at 26 Ill. Reg. 15304, effective October 9, 2002; amended at 26 Ill. Reg. 17250, effective November 18, 2002; amended at 27 Ill. Reg. 13536, effective July 28, 2003; amended at 27 Ill. Reg. 18225, effective November 17, 2003; emergency amendment at 27 Ill. Reg. 18464, effective November 20, 2003, for a maximum of 150 days; emergency expired April 17, 2004; amended at 28 Ill. Reg. 1378, effective January 12, 2004; amended at 28 Ill. Reg. 5694, effective March 17, 2004; amended at 28 Ill. Reg. 7125, effective April 29, 2004; amended at 28 Ill. Reg. 8881, effective June 11, 2004; emergency amendment at 28 Ill. Reg. 14271, effective October 18, 2004, for a maximum of 150 days; amended at 28 Ill. Reg. 14868, effective October 26, 2004; emergency amendment at 28 Ill. Reg. 15858, effective November 29, 2004, for a maximum of 150 days; amended at 29 Ill. Reg. 2420, effective January 28, 2005; amended at 29 Ill. Reg. 6986, effective April 26, 2005; amended at 29 Ill. Reg. 13211, effective August 15, 2005; amended at 29 Ill. Reg. 20516, effective December 2, 2005; amended at 30 Ill. Reg. 6389, effective March 30, 2006; amended at 30 Ill. Reg. 10473, effective May 23, 2006; amended by 30 Ill. Reg. 13890, effective August 1, 2006; amended at 30 Ill. Reg. 18739, effective November 20, 2006; amended at 31 Ill. Reg. 16240, effective November 26, 2007; amended at 32 Ill. Reg. 872, effective January 7, 2008; amended at 32 Ill. Reg. 1407, effective January 17, 2008; amended at 32 Ill. Reg. 3400, effective February 25, 2008; amended at 32 Ill. Reg. 6055, effective March 25, 2008; amended at 32 Ill. Reg. 10170, effective June 30, 2008; amended at 32 Ill. Reg. 13223, effective July 24, 2008; amended at 32 Ill. Reg. 17492, effective October 24, 2008; amended at 33 Ill. Reg. 1195, effective December 31, 2008; amended at 33 Ill. Reg. 2306, effective January 23, 2009; amended at 33 Ill. Reg. 14168, effective September 28, 2009; amended at 33 Ill. Reg. 15044, effective October 26, 2009; amended at 34 Ill. Reg. 550, effective December 22, 2009; amended at 34 Ill. Reg. 3886, effective March 12, 2010; amended at 34 Ill. Reg. 12891, effective August 19, 2010; amended at 35 Ill. Reg. 4223, effective February 25, 2011; amended at 35 Ill. Reg. 15092, effective August 24, 2011; amended at 36 Ill. Reg. 2363, effective January 25, 2012; amended at 36 Ill. Reg. 9247, effective June 5, 2012; amended at 37 Ill. Reg. 5823, effective April 19, 2013; amended at 37 Ill. Reg. 20751, effective December 13, 2013; recodified at 38 Ill. Reg. 4527; amended at 38 Ill. Reg. 9550, effective April 21, 2014; amended at 38 Ill. Reg. 13941, effective June 19, 2014; amended at 38 Ill. Reg. 15994, effective July 9, 2014; amended at 38 Ill. Reg. 17043, effective July 23, 2014; amended at 38 Ill. Reg. 18568, effective August 20, 2014; amended at 38 Ill. Reg. 23158, effective November 21, 2014; emergency amendment at 39 Ill. Reg. 483, effective December 23, 2014, for a maximum of 150 days; amended at 39 Ill. Reg. 1768, effective January 7, 2015; amended at 39 Ill. Reg. 5057, effective March 17, 2015; amended at 39 Ill. Reg. 6884, effective April 29, 2015; amended at 39 Ill. Reg. 15594, effective November 18, 2015; amended at 40 Ill. Reg. 1848, effective January 5, 2016; amended at 40 Ill. Reg. 10925, effective July 29, 2016; amended at 40 Ill. Reg. 13432, effective September 7, 2016; amended at 40 Ill. Reg. 14762, effective October 12, 2016; amended at 40 Ill. Reg. 15575, effective November 2, 2016; amended at 41 Ill. Reg. 4193, effective March 27, 2017; amended at 41 Ill. Reg. 6379, effective May 22, 2017; amended at 41 Ill. Reg. 10662, effective August 3, 2017; amended at 41 Ill. Reg. 12608, effective September 21, 2017; amended at 41 Ill. Reg. 14217, effective November 7, 2017; emergency amendment at 41 Ill. Reg. 15097, effective November 30, 2017, for a maximum of 150 days; amended at 42 Ill. Reg. 4953, effective February 28, 2018; amended at 42 Ill. Reg. 6451, effective March 21, 2018; recodified Subpart H to Subpart G at 42 Ill. Reg. 7980; amended at 42 Ill. Reg. 17852, effective September 24, 2018; amended at 42 Ill. Reg. 19190, effective October 12, 2018; amended at 43 Ill. Reg. 727, effective December 18, 2018; amended at 43 Ill. Reg. 10124, effective August 27, 2019; amended at 44 Ill. Reg. 2363, effective January 17, 2020; amended at 44 Ill. Reg. 2845, effective January 30, 2020; emergency amendment at 44 Ill. Reg. 4700, effective March 4, 2020, for a maximum of 150 days; emergency expired July 31, 2020; amended at 44 Ill. Reg. 10907, effective June 10, 2020; emergency amendment at 44 Ill. Reg. 11208, effective June 17, 2020, for a maximum of 150 days; emergency expired November 13, 2020; amended at 44 Ill. Reg. 17414, effective October 13, 2020; amended at 45 Ill. Reg. 2006, effective January 29, 2021; amended at 45 Ill. Reg. 5523, effective April 15, 2021; amended at 46 Ill. Reg. 13312, effective July 12, 2022; amended at 46 Ill. Reg. 14550, effective August 2, 2022; amended at 46 Ill. Reg. 15317, effective August 24, 2022; amended at 46 Ill. Reg. 18102, effective October 26, 2022; amended at 47 Ill. Reg. 1402, effective January 10, 2023; amended at 47 Ill. Reg. 2093, effective January 24, 2023; amended at 47 Ill. Reg. 5726, effective April 4, 2023; amended at 47 Ill. Reg. 6030, effective April 12, 2023; amended at 47 Ill. Reg. 13669, effective September 11, 2023; emergency amendment at 47 Ill. Reg. 17214, effective November 6, 2023, for a maximum of 150 days; amended at 48 Ill. Reg. 1677, effective January 10, 2024; amended at 48 Ill. Reg. 2243, effective January 29, 2024; amended at 48 Ill. Reg. 4433, effective March 11, 2024; amended at 48 Ill. Reg. 10281, effective June 25, 2024; amended at 48 Ill. Reg. 10846, effective July 11, 2024.