TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 691 SALEM CIVIC CENTER SERVICE OCCUPATION TAX


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AUTHORITY: Implementing Section 11.5 of the Salem Civic Center Use and Occupation Tax Law of the Salem Civic Center Law [70 ILCS 335/11.5] and authorized by Section 39b29 of the Civil Administrative Code of Illinois [20 ILCS 2505/39b29].

SOURCE: Adopted at 21 Ill. Reg. 2398, effective February 3, 1997.