TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 205 TAXPAYER RIGHTS 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 View Entire Part Section 205.10 Taxpayer Ombudsman (Repealed) Section 205.20 Department Responsibilities Section 205.30 Taxpayer Interviews

AUTHORITY: Implementing the Taxpayers' Bill of Rights Act [20 ILCS 2520] 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 14 Ill. Reg. 6831, effective April 19, 1990; amended at 41 Ill. Reg. 14253, effective November 7, 2017; amended at 48 Ill. Reg. 6064, effective April 2, 2024.