TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 760 ELECTRONIC FILING OF RETURNS OR OTHER DOCUMENTS 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 760.100 Electronic Returns Section 760.110 Exclusions from Electronic Filing Section 760.120 Where to Send Electronic Returns (Repealed) Section 760.200 Ways to Participate in Electronic Filing Section 760.210 Enrollment in the Electronic Filing Program Section 760.220 Electronic Payment Required Section 760.230 Electronic Signatures Section 760.240 Due Dates and Date Received Section 760.300 Responsibilities of Electronic Filers Section 760.310 Filing Acknowledgments Section 760.320 Electronic Payment Acknowledgments Section 760.330 Termination of Voluntary Participants

AUTHORITY: Implementing and authorized by Section 2505-200 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-200].

SOURCE: Adopted at 22 Ill. Reg. 14905, effective August 3, 1998; amended at 27 Ill. Reg. 14636, effective August 26, 2003; amended at 30 Ill. Reg. 11590, effective June 26, 2006; amended at 35 Ill. Reg. 529, effective December 21, 2010; amended at 35 Ill. Reg. 16737, effective September 29, 2011; amended at 36 Ill. Reg. 1769, effective January 19, 2012; amended at 36 Ill. Reg. 6742, effective April 12, 2012; amended at 42 Ill. Reg. 19053, effective October 4, 2018; amended at 47 Ill. Reg. 6339, effective April 18, 2023.