Skip to main content
 
 
 
 
Taxpayer Answer Center

Quick Links

Information For

About IDOR

Legal Information

Proposed Rules

For Questions or Comments on:


Section # Name
Section 100.5020 Sections 100.5020: Extensions of Time for Filing Returns: All Taxpayers (IITA Section 505)
  1st Notice Begins 04/22/2016
  1st Notice Ends 06/09/2016
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 100.5060, 100.5100, 100.5130, and 100.7035 Section 100.5060: Reportable Transactions,
Section 100.5100: Composite Returns: Eligibility,
Section 100.5130: Composite Returns: Required forms and computation of Income,
Section 100.7035: Nonresident Partners, Subchapter S Corporation Shareholders, and Trust Beneficiaries (IITA Section 709.5)
  1st Notice Begins 04/15/2016
  1st Notice Ends 05/30/2016
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 100.8010 and 100.9400 Sections 100.8010 and 100.9400: Application of Return Overpayments Against Estimated Tax Obligations
  1st Notice Begins 03/25/2016
  1st Notice Ends 05/09/2016
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 100.9320 and 100.9410 Section 100.9320: Limitations on Notices of Deficiency (IITA Section 905),
Section 100.9410: Limitations on Claims for Refund (IITA Section 911)
  1st Notice Begins 04/08/2016
  1st Notice Ends 05/23/2016
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 130.330 Sections 100.330: Manufacturing Machinery and Equipment
  1st Notice Begins 03/24/2016
  1st Notice Ends 05/23/2016
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 150.201 Section 150.201: General Definitions
  1st Notice Begins 03/24/2016
  1st Notice Ends 05/23/2016
  2nd Notice Begins  
  Formal JCAR Meeting  
  Final Rule Adopted  
   
Section 429.110 Section 429.110: Medical Cannabis Privilege Tax Law
  1st Notice Begins 02/16/2016
  1st Notice Ends 04/04/2016
  2nd Notice Begins 04/25/2016
  Formal JCAR Meeting 05/10/2016
  Final Rule Adopted  
   
Section 660.5, 660.10, 660.15, 660.16, 660.18, 660.20, 660.24, 660.25, 660.26, 660.27, 660.28, 660.29, 660.30, 660.35, 660.40, 660.45, 660.50, and 660.55 Tobacco Products Tax:
Section 660.05: Nature and Rate of Tobacco Products Tax,
Section 660.10: General Definitions,
Section 660.15: Distributor Licenses,
Section 660.16: Retailer Licenses,
Section 660.18: Stamping Distributors; Purchasing Tax Stamps; Affixing Tax Stamps to Packages of Little Cigars,
Section 660.20: Returns,
Section 660.24: Books and Records – Retailers,
Section 660.25: Books and Records -- Distributors,
Section 660.26: Invoices Relating to Packages of Little Cigars,
Section 660.27: Manufacturers – Sale of Little Cigars,
Section 660.28: Retailers – Purchase and Possession of Tobacco Products,
Section 660.29: Wholesalers – Possession of Little Cigars,
Section 660.30: Exempt Sales,
Section 660.35: Claims for Credit,
Section 660.40: Credit for Stamps that Are Damaged, Unused, Destroyed or Affixed to Packages of Little Cigars Returned to the Manufacturer,
Section 660.45: License Actions: Revocations, Cancellations and Suspensions,
Section 660.50: Penalties, Interest and Procedures
  1st Notice Begins 01/29/2016
  1st Notice Ends 03/14/2016
  2nd Notice Begins 03/23/2016
  Formal JCAR Meeting 04/12/2016
  Final Rule Adopted  
   
Section 750.300 Section 750.300: Payment of Taxes By Electronic Funds Transfer
  1st Notice Begins 01/22/2016
  1st Notice Ends 03/07/2016
  2nd Notice Begins 03/15/2016
  Formal JCAR Meeting 04/12/2016
  Final Rule Adopted