86 Ill. Adm. Code 330.125
Penalties, Interest and Procedures
Section 330
Section 330.125 Penalties,
Interest and Procedures
All penalties (both civil and
criminal), provisions concerning interest and procedures (such as the making of
assessments, the venue and mode of conducting hearings, subpoenas, matters
pertaining to judicial review and other procedural subjects), together with
statutes of limitation, are the same under Section 4.03(f) of the Regional
Transportation Authority Act as under the Illinois Service Occupation Tax Act.