Regulations

Title 86: Revenue

Part 470 - Gas Revenue Tax Act

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Section Number	Name
470	Table of Contents
470.101	Definitions
470.105	Disposition of Tax Monies
470.110	Imposition of Tax
470.115	Effective Period of Act
470.120	Returns
470.125	Gross Amount of Transactions or Billings Basis of Tax
470.130	Certificate of Registration
470.131	Enterprise Zone Exemption
470.135	Books and Records
470.140	Claims to Recover Erroneously Paid Tax
470.145	Furnishing of Gas
470.150	Gas Sold to and by Building Operators
470.155	Transactions in Interstate Commerce
470.160	Sales of Gas to the United States Government
470.165	Services Furnished The State of Illinois, its Department, Agencies, Counties, Municipalities or Other Political...
470.170	Services Furnished to Religious, Scientific, Educational and Charitable Institutions
470.171	Exclusion for Charges Made to Customers Who Acquired Contractual Rights to Purchase Out-of-State Gas...
470.172	Exclusion from Tax for Transactions Involving Customers Who Incur Gas Use Tax
470.175	Meter Readings
470.180	Services Furnished to Officers or Employees
470.185	Interdepartmental Transfers
470.190	Discounts, Penalties and Finance or Interest Charges
470.195	Sales of Appliances, Equipment or Service Subject to Other Tax Acts