TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 395 METRO-EAST PARK AND RECREATION DISTRICT 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 395.101 Nature of the Metro-East Park and Recreation District Retailers' Occupation Tax Section 395.105 Registration and Returns Section 395.110 Claims to Recover Erroneously Paid Tax Section 395.115 Jurisdictional Questions Section 395.120 Retailers' Occupation Tax Regulations Section 395.125 Penalties, Interest and Procedures Section 395.130 Effective Date

AUTHORITY: Implementing the Metro-East Park and Recreation District Act [70 ILCS 1605] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-795].

SOURCE: Adopted at 24 Ill. Reg. 18357, effective December 1, 2000; emergency amendment at 38 Ill. Reg. 4099, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14353, effective June 25, 2014; amended at 47 Ill. Reg. 2775, effective February 7, 2023.