Incorporation of the Retailers' Occupation Tax Regulations by Reference

Section 500 Section 500.600 Incorporation of the Retailers' Occupation Tax Regulations by Reference The following Sections of the Retailers' Occupation Tax Regulations are incorporated by reference and made a part hereof insofar as they can be applied without conflict to the provisions of the Motor Fuel Tax Law or any regulations promulgated thereunder:  86 Ill. Adm. Code 130.815 (except as applied to motor fuel use tax licensees), 130.901 (except as applied to motor fuel use tax licensees), 130.1510, 130.1601, and 130.1701. The references to "taxpayer" in 86 Ill. Adm. Code 130.1601 and 130.1701 shall apply to "licensees".