86 Ill. Adm. Code 140.1701
General Information
Section 140
Section 140.1701 General
Information
Taxpayers under the Service
Occupation Tax Act may appoint other persons to act as their attorneys for the
purpose of filing returns and performing other acts under the Act in the same
manner and to the same extent as they may under Subpart R of the Retailers'
Occupation Tax Regulations.