Subject Index Taxation

The Illinois Department of Revenue amended Title 86, which governs Illinois state income tax rules. 86 Ill Adm Code 100.7300 et seq. The purpose of the amendment is to provide guidance on the application of the Illinois income tax withholding requirements for employers. 

The Illinois Department of Revenue made several amendments and added two sections to Part 100 of Title 86, relating to the assessment and collection of Illinois income tax. 

The Department of Revenue amended 86 Ill Adm Code 500, in an effort to impose reporting and payment requirements on those who produce biodiesel fuel or biodiesel fuel blends for self-use. 86 Ill. Adm. Code 500. 

The Department of Revenue made several amendments and added two new sections governing tax shelters to the Income Tax part of Title 86 of the Illinois Administrative Code. 86 Ill Adm Code 100. 

A new sub-section, 1100.560, has been added to 68 Ill Adm Code 1100, effective May 16, 2007. 

On April 19, 2007, in a case that was remanded to the Illinois Supreme Court from the United States Supreme Court, the Illinois Supreme Court, effectively, affirmed its own prior decision, holding that the state and the purchaser of a tax deed had made sufficient efforts to give notice to the delinquent taxpayer.

The Department of Revenue has amended sections 130.120 and 130.605 of 86 Ill Adm Code 130 to reflect changes made to the Illinois Retailers' Occupation Tax Act (35 ILCS 120/1 et seq). 

The Illinois Department of Revenue has added a new section to 86 Ill Adm Code 100.

The Illinois Appellate Court, First District, affirmed on November 9, 2006, the Circuit Court of Cook County's grant of summary judgment in favor of the plaintiff after the Illinois Department of Revenue (Department) issued a notice of deficiency against her for alleged failure to report over $20 million in partnership income. 

The Property Tax Appeal Board (Board) has added section 1910.79 and amended section 1910.95 of 86 Ill Adm Code 1910, effective September 29, 2006, in order to "streamline and expedite the appeal process" for appeals on property assessments of $1 million or more.

The Property Tax Appeals Board (Board) has amended sections 1910.67 and 1910.90 to 86 Ill Adm Code 1910 to reflect that although property tax appeal hearings are generally open to the public, the board or its officers can now close all or parts of hearings in order to protect private information from being disclosed.

Effective June 26, 2006, the Illinois Department of Revenue (Department) amended part 750 of title 86, 86 Ill Adm Code 750. 

In order to clarify existing procedures and add a new deadline extension for submitting rebuttal evidence, the Property Tax Appeal Board has amended and added to Part 1910 of Title 86, 86 Ill Adm Code 1910, effective February 15, 2006.

Effective January 20, 2006, Part 1910 of Title 86, 86 Ill Adm Code 1910, was amended and new sections were added regarding property tax appeals.

The Illinois Property Tax Appeal Board has amended Part 1910 of Title 86, 86 Ill Adm Code 1910. The Board has added new sections and amended the Part with regard to motions, notice and consolidation of appeals.