Incorporation of Service Occupation Tax Regulations by Reference

Section 680 Section 680.120  Incorporation of Service Occupation Tax Regulations by Reference To avoid needless repetition, the substance and provisions of all Service Occupation Tax Regulations (86 Ill. Adm. Code 140) which are not incompatible with the Special County Service Occupation Tax For Public Safety Law or any special Regulations that may be promulgated by the Department thereunder shall apply to the tax imposed pursuant to this Part.