TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 210 BOARD OF APPEALS; VOLUNTARY DISCLOSURE 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 210.101 Filing of Written Petition Section 210.105 Hearings Section 210.110 Recommendations Section 210.115 Offers in Compromise Section 210.120 Waiver of Penalty and Interest Section 210.125 Denial by Lapse of Time Section 210.126 Voluntary Disclosure Section 210.130 Departmental Controversies Section 210.135 Decisions of the Board

AUTHORITY: Implementing and authorized by Sections 2505-505 and 2505-250 of the Civil Administrative Code of Illinois [20 ILCS 2505] and Section 3-10 of the Uniform Penalty and Interest Act [35 ILCS 735].

SOURCE: Adopted at 5 Ill. Reg. 5348, effective April 30, 1981; codified at 6 Ill. Reg. 801, effective January 5, 1982; amended at 13 Ill. Reg. 6782, effective April 12, 1989; emergency amendment at 17 Ill. Reg. 665, effective January 1, 1993, for a maximum of 150 days; amended at 17 Ill. Reg. 8860, effective June 2, 1993; emergency amendment at 24 Ill. Reg. 14793, effective September 25, 2000, for a maximum of 150 days; amended at 25 Ill. Reg. 182, effective December 26, 2000; amended at 43 Ill. Reg. 5315, effective April 24, 2019.