Incorporation of Retailers' Occupation Tax Regulations by Reference

Section 220 Section 220.120  Incorporation of Retailers' Occupation Tax Regulations by Reference To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130 which are not incompatible with the Home Rule County Retailers' Occupation Tax Act or any special Regulations that may be promulgated by the Department thereunder, are incorporated herein by reference and made a part hereof.