TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 690 SALEM CIVIC CENTER 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 690.101 Nature of the Salem Civic Center Retailers' Occupation Tax Section 690.105 Registration and Returns Section 690.110 Claims to Recover Erroneously Paid Tax Section 690.115 Jurisdictional Questions Section 690.120 Incorporation of Retailers' Occupation Tax Regulations by Reference Section 690.125 Penalties, Interest and Procedures Section 690.130 Effective Date

AUTHORITY: Implementing Section 245-12 of the Salem Civic Center Law of 1997 [70 ILCS 200/245-12] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-95].

SOURCE: Adopted at 21 Ill. Reg. 2390, effective February 3, 1997; amended at 25 Ill. Reg. 8260, effective June 22, 2001; emergency amendment at 38 Ill. Reg. 4138, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14398, effective June 25, 2014; expedited correction at 38 Ill. Reg. 21987, effective June 25, 2014; amended at 47 Ill. Reg. 2814, effective February 7, 2023.