Introduction

Section 100 TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 100 INCOME TAX SECTION 100.2000 INTRODUCTION Section 100.2000  Introduction a)         In general.  The Illinois Department of Revenue is an agency of the government of the State of Illinois under the immediate  direction of the Director of Revenue.  The  Director  has  general  administrative responsibility for  the assessment  and collection  of the Illinois  Income Tax.  Offices  of the Department are in  Springfield (101  West Jefferson, Springfield, Illinois 62708)  and there are District Offices (as of May 31, 1999) in  Rockford, Des  Plaines, Fairview  Heights,  Marion,  Rock  Island, Peoria, Springfield, Chicago, Evergreen Park, West Chicago, Park City and Urbana, Illinois; and Culver City, California; Garland, Texas; Cleveland, Ohio; and Paramus, New Jersey. b)         Scope.  The procedural  rules of  the Department  set forth in  this Part  apply to the taxes imposed by the Illinois Income  Tax Act.  These regulations provide a descriptive statement of the general course and method by which  the Department's functions are channeled and determined, insofar as such functions relate generally to the  assessment  and  collection  of  the  Illinois income tax  and enforcement of the Illinois Income Tax Act.