TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 195 PARKING EXCISE TAX


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AUTHORITY: Implementing the Parking Excise Tax Act [35 ILCS 525].

SOURCE: Adopted at 44 Ill. Reg. 9222, effective May 13, 2020; amended at 47 Ill. Reg. 10614, effective June 27, 2023; amended at 47 Ill. Reg. 14573, effective September 26, 2023; amended at 48 Ill. Reg. 12523, effective August 5, 2024.