us-il/regulation/title-086/chapter-i/part-100 — Part 100. INCOME TAX

86 Ill. Adm. Code 100.5030. TAXPAYER'S NOTIFICATION TO THE DEPARTMENT OF CERTAIN FEDERAL CHANGES ARISING IN FEDERAL CONSOLIDATED RETURN YEARS, AND ARISING IN CERTAIN LOSS CARRYBACK YEARS (IITA SECTION 506)

86 Ill. Adm. Code 100.5040. INNOCENT SPOUSES

86 Ill. Adm. Code 100.5050. FRIVOLOUS RETURNS

86 Ill. Adm. Code 100.5060. REPORTABLE TRANSACTIONS (IITA SECTION 501(B))

86 Ill. Adm. Code 100.5070. LIST OF INVESTORS IN POTENTIALLY ABUSIVE TAX SHELTERS AND REPORTABLE TRANSACTIONS

86 Ill. Adm. Code 100.5080. REGISTRATION OF TAX SHELTERS (IITA SECTION 1405.5)

86 Ill. Adm. Code 100.5100. COMPOSITE RETURNS: ELIGIBILITY (IITA SECTION 502(F))

86 Ill. Adm. Code 100.5110. COMPOSITE RETURNS: RESPONSIBILITIES OF AUTHORIZED AGENT

86 Ill. Adm. Code 100.5120. COMPOSITE RETURNS: INDIVIDUAL LIABILITY

86 Ill. Adm. Code 100.5130. COMPOSITE RETURNS: REQUIRED FORMS AND COMPUTATION OF INCOME (IITA SECTION 502(F))

86 Ill. Adm. Code 100.5140. COMPOSITE RETURNS: ESTIMATED PAYMENTS

86 Ill. Adm. Code 100.5150. COMPOSITE RETURN: TAX, PENALTIES AND INTEREST

86 Ill. Adm. Code 100.5160. COMPOSITE RETURNS: CREDITS ON SEPARATE RETURNS

86 Ill. Adm. Code 100.5170. COMPOSITE RETURNS: DEFINITION OF A "LLOYD'S PLAN OF OPERATION"

86 Ill. Adm. Code 100.5180. COMPOSITE RETURNS: OVERPAYMENTS AND UNDERPAYMENTS

86 Ill. Adm. Code 100.5200. FILING OF COMBINED RETURNS

86 Ill. Adm. Code 100.5201. DEFINITIONS AND MISCELLANEOUS PROVISIONS RELATING TO COMBINED RETURNS

86 Ill. Adm. Code 100.5205. ELECTION TO FILE A COMBINED RETURN

86 Ill. Adm. Code 100.5210. PROCEDURES FOR ELECTIVE AND MANDATORY FILING OF COMBINED RETURNS

86 Ill. Adm. Code 100.5215. FILING OF SEPARATE UNITARY RETURNS (IITA SECTION 304(E))

86 Ill. Adm. Code 100.5220. DESIGNATED AGENT FOR THE MEMBERS (IITA SECTION 304(E))

86 Ill. Adm. Code 100.5230. COMBINED ESTIMATED TAX PAYMENTS

86 Ill. Adm. Code 100.5240. CLAIMS FOR CREDIT OF OVERPAYMENTS

86 Ill. Adm. Code 100.5250. LIABILITY FOR COMBINED TAX, PENALTY AND INTEREST

86 Ill. Adm. Code 100.5260. COMBINED AMENDED RETURNS

86 Ill. Adm. Code 100.5265. COMMON TAXABLE YEAR

86 Ill. Adm. Code 100.5270. COMPUTATION OF COMBINED NET INCOME AND TAX (IITA SECTION 304(E))

86 Ill. Adm. Code 100.5280. COMBINED RETURN ISSUES RELATED TO AUDITS

86 Ill. Adm. Code 100.6000. PAYMENT ON DUE DATE OF RETURN (IITA SECTION 601)

86 Ill. Adm. Code 100.7000. REQUIREMENT OF WITHHOLDING (IITA SECTION 701)

86 Ill. Adm. Code 100.7010. COMPENSATION PAID IN THIS STATE (IITA SECTION 701)

86 Ill. Adm. Code 100.7020. TRANSACTING BUSINESS WITHIN THIS STATE (IITA SECTION 701)

86 Ill. Adm. Code 100.7030. PAYMENTS TO RESIDENTS (IITA SECTION 701)

86 Ill. Adm. Code 100.7034. INVESTMENT PARTNERSHIP WITHHOLDING (IITA SECTION 709.5)

86 Ill. Adm. Code 100.7035. NONRESIDENT PARTNERS, SUBCHAPTER S CORPORATION SHAREHOLDERS, AND TRUST BENEFICIARIES (IITA SECTION 709.5)

86 Ill. Adm. Code 100.7036. WITHHOLDING OF LOTTERY, GAMBLING AND SPORTS WAGERING WINNINGS (IITA SECTION 710)

86 Ill. Adm. Code 100.7040. EMPLOYER REGISTRATION (IITA SECTION 701)

86 Ill. Adm. Code 100.7050. COMPUTATION OF AMOUNT WITHHELD (IITA SECTION 702)

86 Ill. Adm. Code 100.7060. ADDITIONAL WITHHOLDING (IITA SECTION 701)

86 Ill. Adm. Code 100.7070. VOLUNTARY WITHHOLDING (IITA SECTION 701)

86 Ill. Adm. Code 100.7080. CORRECTION OF UNDERWITHHOLDING OR OVERWITHHOLDING (IITA SECTION 701)

86 Ill. Adm. Code 100.7090. RECIPROCAL AGREEMENT (IITA SECTION 701)

86 Ill. Adm. Code 100.7095. CROSS REFERENCES

86 Ill. Adm. Code 100.7100. WITHHOLDING EXEMPTION (IITA SECTION 702)

86 Ill. Adm. Code 100.7110. WITHHOLDING EXEMPTION CERTIFICATE (IITA SECTION 702)

86 Ill. Adm. Code 100.7120. EXEMPT WITHHOLDING UNDER RECIPROCAL AGREEMENTS (IITA SECTION 702)

86 Ill. Adm. Code 100.7200. REPORTS FOR EMPLOYEE (IITA SECTION 703)

86 Ill. Adm. Code 100.7300. RETURNS AND PAYMENTS OF INCOME TAX WITHHELD FROM WAGES (IITA SECTIONS 704 AND 704A)

86 Ill. Adm. Code 100.7310. RETURNS FILED AND PAYMENTS MADE ON ANNUAL BASIS (IITA SECTIONS 704 AND 704A)

86 Ill. Adm. Code 100.7320. TIME FOR FILING RETURNS AND MAKING PAYMENTS FOR TAXES REQUIRED TO BE WITHHELD PRIOR TO JANUARY 1, 2008 (IITA SECTION 704)

86 Ill. Adm. Code 100.7325. TIME FOR FILING RETURNS AND MAKING PAYMENTS FOR TAXES REQUIRED TO BE WITHHELD ON OR AFTER JANUARY 1, 2008 (IITA SECTION 704A)

86 Ill. Adm. Code 100.7330. PAYMENT OF TAX REQUIRED TO BE SHOWN DUE ON A RETURN (IITA SECTIONS 704 AND 704A)

86 Ill. Adm. Code 100.7340. CORRECTION OF UNDERWITHHOLDING OR OVERWITHHOLDING (IITA SECTION 704)

86 Ill. Adm. Code 100.7350. DOMESTIC SERVICE EMPLOYMENT (IITA SECTIONS 704 AND 704A)

86 Ill. Adm. Code 100.7360. DEFINITIONS AND SPECIAL PROVISIONS RELATING TO REPORTING AND PAYMENT OF INCOME TAX WITHHELD (IITA SECTIONS 704 AND 704A)

86 Ill. Adm. Code 100.7370. PENALTY AND INTEREST PROVISIONS RELATING TO REPORTING AND PAYMENT OF INCOME TAX WITHHELD (IITA SECTIONS 704 AND 704A)

86 Ill. Adm. Code 100.7380. ECONOMIC DEVELOPMENT FOR A GROWING ECONOMY (EDGE) AND SMALL BUSINESS JOB CREATION CREDIT (IITA SECTION 704A(G) AND (H))

86 Ill. Adm. Code 100.7381. REV TAX CREDIT (IITA SECTION 704A(G-1))

86 Ill. Adm. Code 100.7382. MICRO TAX CREDIT (IITA SECTION 704A(G-2))

86 Ill. Adm. Code 100.7385. LIVE THEATER PRODUCTION TAX CREDIT (IITA SECTION 704A(K))

86 Ill. Adm. Code 100.7386. LOCAL JOURNALISM SUSTAINABILITY TAX CREDIT (IITA SECTION 704A(K))

86 Ill. Adm. Code 100.7390. MINIMUM WAGE TAX CREDIT (IITA SECTION 704A(I))

86 Ill. Adm. Code 100.8000. PAYMENT OF ESTIMATED TAX (IITA SECTION 803)

86 Ill. Adm. Code 100.8010. FAILURE TO PAY ESTIMATED TAX (IITA SECTIONS 804 AND 806)

86 Ill. Adm. Code 100.9000. GENERAL INCOME TAX PROCEDURES (IITA SECTION 901)

86 Ill. Adm. Code 100.9010. COLLECTION AUTHORITY (IITA SECTION 901)

86 Ill. Adm. Code 100.9020. CHILD SUPPORT COLLECTION (IITA SECTION 901)

86 Ill. Adm. Code 100.9100. NOTICE AND DEMAND (IITA SECTION 902)

86 Ill. Adm. Code 100.9200. ASSESSMENT (IITA SECTION 903)

86 Ill. Adm. Code 100.9210. WAIVER OF RESTRICTIONS ON ASSESSMENT (IITA SECTION 907)

86 Ill. Adm. Code 100.9300. DEFICIENCIES AND OVERPAYMENTS (IITA SECTION 904)

86 Ill. Adm. Code 100.9310. APPLICATION OF TAX PAYMENTS WITHIN UNITARY BUSINESS GROUPS (IITA SECTION 603)

86 Ill. Adm. Code 100.9320. LIMITATIONS ON NOTICES OF DEFICIENCY (IITA SECTION 905)

86 Ill. Adm. Code 100.9330. FURTHER NOTICES OF DEFICIENCY RESTRICTED (IITA SECTION 906)

86 Ill. Adm. Code 100.9400. CREDITS AND REFUNDS (IITA SECTION 909)

86 Ill. Adm. Code 100.9410. LIMITATIONS ON CLAIMS FOR REFUND (IITA SECTION 911)

86 Ill. Adm. Code 100.9420. RECOVERY OF ERRONEOUS REFUND (IITA SECTION 912)

86 Ill. Adm. Code 100.9500. ACCESS TO BOOKS AND RECORDS (IITA SECTION 913)

86 Ill. Adm. Code 100.9505. ACCESS TO BOOKS AND RECORDS -- 60-DAY LETTERS (IITA SECTION 913) (REPEALED)

86 Ill. Adm. Code 100.9510. TAXPAYER REPRESENTATION AND PRACTICE REQUIREMENTS

86 Ill. Adm. Code 100.9520. CONDUCT OF INVESTIGATIONS AND HEARINGS (IITA SECTION 914)

86 Ill. Adm. Code 100.9530. BOOKS AND RECORDS

86 Ill. Adm. Code 100.9600. ADMINISTRATIVE REVIEW LAW (IITA SECTION 1201)

86 Ill. Adm. Code 100.9700. UNITARY BUSINESS GROUP DEFINED (IITA SECTION 1501)

86 Ill. Adm. Code 100.9710. FINANCIAL ORGANIZATIONS (IITA SECTION 1501)

86 Ill. Adm. Code 100.9715. TRANSPORTATION COMPANIES (IITA SECTION 304(D))

86 Ill. Adm. Code 100.9720. NEXUS

86 Ill. Adm. Code 100.9730. INVESTMENT PARTNERSHIPS (IITA SECTION 1501(A)(11.5))

86 Ill. Adm. Code 100.9750. CORPORATION, SUBCHAPTER S CORPORATION, PARTNERSHIP AND TRUST DEFINED (IITA SECTION 1501)

86 Ill. Adm. Code 100.9800. LETTER RULING PROCEDURES

86 Ill. Adm. Code 100.9900. TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM

86 Ill. Adm. Code 100.9910. STATE TAX PREPARER OVERSIGHT ACT [35 ILCS 35]

86 Ill. Adm. Code 100.APPENDIX A. BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (REPEALED)