Illinois Administrative Code Title 86 - REVENUE
Illinois Administrative Code – Title 86: REVENUE
Title 86 of the Illinois Administrative Code governs the rules and regulations related to revenue collection and taxation administered primarily by the Illinois Department of Revenue (IDOR). It includes detailed rules on the implementation of state tax laws, registration requirements, filing procedures, audits, penalties, exemptions, and appeals.
Key Areas Covered in Title 86
Here are the major parts and types of taxes/rules generally included under Title 86:
1. Income Taxes
Part 100 – Illinois Income Tax
Covers individual, corporate, partnership, and trust income tax regulations.
Topics include:
Allocation and apportionment of income
Deductions and credits
Estimated payments and withholding
2. Sales and Use Taxes
Part 130 – Retailers’ Occupation Tax (ROT)
Part 131 – Use Tax
Part 140 – Service Occupation and Use Taxes
Rules for businesses making retail sales of goods and taxable services.
3. Excise and Miscellaneous Taxes
Part 420 – Motor Fuel Tax
Part 180 – Cigarette Tax
Part 460 – Telecommunications Excise Tax
Part 200 – Hotel Operators’ Occupation Tax
Other excise taxes like cannabis, alcohol, gaming, and utilities are also included.
4. Property Tax
Part 110 – Property Tax Code Rules
Includes rules for assessment procedures, exemptions, and appeals to local boards and the Property Tax Appeal Board (PTAB).
5. Taxpayer Rights & Procedures
Part 100 – Administrative Hearings
Part 700 – Uniform Penalty and Interest Act (UPIA)
Refund procedures, interest accrual, and tax collection enforcement.
Regulatory Authority
Illinois Department of Revenue (IDOR) is the primary agency that implements and enforces the rules in Title 86.
Legal authority is derived from Illinois statutes such as the Illinois Income Tax Act, Retailers’ Occupation Tax Act, and Use Tax Act.
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