TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 695 COUNTY MOTOR FUEL 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 695.101 Nature of the County Motor Fuel Tax Section 695.105 Registration and Returns Section 695.110 Claims to Recover Erroneously Paid Tax Section 695.115 Jurisdictional Questions Section 695.120 Incorporation of Retailers' Occupation Tax Regulations by Reference Section 695.125 Penalties, Interest and Procedures Section 695.130 Effective Date

AUTHORITY: Implementing Section 5-1035.1 of the Counties Code [55 ILCS 5] and authorized by Section 2505-95 of the Civil Administrative Code of Illinois [20 ILCS 2505].

SOURCE: Adopted at 25 Ill. Reg. 4922, effective March 23, 2001; emergency amendment at 38 Ill. Reg. 4164, effective January 22, 2014, for a maximum of 150 days; emergency expired June 20, 2014; amended at 38 Ill. Reg. 14428, effective June 25, 2014; amended at 44 Ill. Reg. 8336, effective April 28, 2020; amended at 47 Ill. Reg. 2840, effective February 7, 2023.