The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Service Occupation Tax Act and the Service Use Tax Act.
20 ILCS 2505/2505-100
Service Occupation Tax Act; Service Use Tax Act
Known as the Department of Revenue Law
The act spans §§ 20-2505-2505-1 to 20-2505-2505-95 (74 sections).
P.A. 91-239, eff. 1-1-00.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.