TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 330 REGIONAL TRANSPORTATION AUTHORITY SERVICE 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 330.101 Nature of the Regional Transportation Authority Service Occupation Tax Section 330.105 Registration and Returns Section 330.110 Claims to Recover Erroneously Paid Tax Section 330.115 Jurisdictional Questions Section 330.120 Incorporation of Service Occupation Tax Regulations by Reference Section 330.125 Penalties, Interest and Procedures Section 330.130 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. 551, effective July 1, 1980; codified at 6 Ill. Reg. 9681; amended at 15 Ill. Reg. 5822, effective April 5, 1991; amended at 34 Ill. Reg. 11448, effective July 26, 2010; amended at 47 Ill. Reg. 5286, effective March 21, 2023.