AUTHORITY: Implementing the Local Government Revenue Recapture Act [50 ILCS 355] authorized by Sections 2505-25 and 2505-795 of the Civil Administrative Code of Illinois (Department of Revenue Law) [20 ILCS 2505/2505-25] and [20 ILCS 2505/2505-795].
SOURCE: Adopted at 47 Ill. Reg. 14822, effective October 4, 2023.