TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 320 REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION 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 Section 320.101 Nature of the Regional Transportation Authority Retailers' Occupation Tax Section 320.105 Registration and Returns Section 320.110 Claims to Recover Erroneously Paid Tax Section 320.115 Jurisdictional Questions Section 320.120 Incorporation of the Retailers' Occupation Tax Regulations by Reference Section 320.125 Penalties, Interest and Procedures Section 320.130 Effective Date

AUTHORITY: Authorized by and implementing Section 4.03 of the Regional Transportation Authority Act [70 ILCS 3615/4.03].

SOURCE: Adopted at 4 Ill. Reg. 28, p. 542, effective July 1, 1980; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 6316, effective April 11, 1991; amended at 24 Ill. Reg. 18370, effective December 1, 2000; amended at 34 Ill. Reg. 11444, effective July 26, 2010; emergency amendment at 38 Ill. Reg. 4073, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14322, effective June 25, 2014; expedited correction at 38 Ill. Reg. 21976, effective June 25, 2014; amended at 47 Ill. Reg. 2749, effective February 7, 2023.