Section 100.2850

Subtraction Modification for Personal Service Income or Reasonable Allowance for Compensation to Partners

  • 1st Notice Begins: 12/26/2017
  • 1st Notice Ends: 2/8/2018
  • 2nd Notice Begins: 11/9/2018
  • Formal JCAR Meeting: 12/11/2018
  • Final Rule Adopted: 12/18/2018

Section 100.3370, 100.3380, 100.3600, 100.5220, 100.5270 and 100.9700

Section 100.3370 Sales Factor (IITA Section 304); Section 100.3380 Special Rules (IITA Section 304); Section 100.3600 Combined Apportionment for Taxpayers Using Different Apportionment Formulas (IITA Section1501(a)(27)); Section 100.5220 Designated Agent for the Members (IITA Section 304(e)); Section 100.5270 Computation of Combined Net Income and Tax (IITA Section 304(e); Section 100.9700 Unitary Business Group Defined (IITA Section 1501)

  • 1st Notice Begins: 11/9/2018
  • 1st Notice Ends: 12/24/2018
  • 2nd Notice Begins: 5/8/2019
  • Formal JCAR Meeting: 8/12/2019
  • Final Rule Adopted:

Section 100.9715

Transportation Companies (IITA Section 304(d))

  • 1st Notice Begins: 6/8/2018
  • 1st Notice Ends: 7/23/2018
  • 2nd Notice Begins: 8/7/2018
  • Formal JCAR Meeting: 9/18/2018
  • Final Rule Adopted: 10/12/2018

Section 130

Retailers' Occupation Tax

  • 1st Notice Begins: 3/23/2018
  • 1st Notice Ends: 5/7/2018
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Section 130.120, 130.321, 130.350,130.351

Section:130.120 Nontaxable Transactions; Section 130.321 Fuel Used by Air Common Carriers in Flights Engaged in Foreign Trade or Engaged in Trade Between the United States and any of its Possessions; Section 130.350 Coal Exploration, Mining, Off Highway Hauling, Processing, Maintenance and Reclamation Equipment; Section 130.351 Aggregate Exploration, Mining, Off Highway Hauling, Processing, Maintenance and Reclamation Equipment

  • 1st Notice Begins: 10/19/2018
  • 1st Notice Ends: 12/3/2018
  • 2nd Notice Begins: 1/14/2019
  • Formal JCAR Meeting: 2/19/2019
  • Final Rule Adopted:

Section 130.320, 130.330, 130.501, and 130.701

Section 130.320: Gasohol, Majority Blended Ethanol, Biodiesel Blends, and 100% Biodiesel;Section 130.330: Manufacturing Machinery and Equipment; Section 130.501: Monthly Tax Returns – When Due – Contents; Section 130.701: General Information on Obtaining a Certificate of Registration

  • 1st Notice Begins: 5/25/2018
  • 1st Notice Ends: 7/9/2018
  • 2nd Notice Begins: 3/25/2019
  • Formal JCAR Meeting: 4/9/2019
  • Final Rule Adopted:

Section 130.801, 130.901

Section 130.801 Books and Records - General Requirements; Section 130.901 Civil Penalties

  • 1st Notice Begins: 1/18/2019
  • 1st Notice Ends: 3/4/2019
  • 2nd Notice Begins: 6/14/2019
  • Formal JCAR Meeting: 7/16/2019
  • Final Rule Adopted:

Section 140

Service Occupation Tax

  • 1st Notice Begins: 4/6/2018
  • 1st Notice Ends: 5/21/2018
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Section 140.701

Section 140.701 Books and Records - Requirements

  • 1st Notice Begins: 1/18/2019
  • 1st Notice Ends: 3/4/2019
  • 2nd Notice Begins: 6/14/2019
  • Formal JCAR Meeting: 7/16/2019
  • Final Rule Adopted:

Section 150.311 and 150.340

Section 150.311: Commercial Distribution Fee Sales Tax Exemption;
Section 150.340: Manufacturing Machinery and Equipment; Production Related Tangible Personal Property; Department Determination of Amount of Exemption

  • 1st Notice Begins: 4/6/2018
  • 1st Notice Ends: 5/21/2018
  • 2nd Notice Begins: 10/3/2018
  • Formal JCAR Meeting: 11/13/2018
  • Final Rule Adopted: 11/29/2018

Section 150.803

Section 150.803 Use Tax Wayfair Nexus – Nexus Without Physical Presence

  • 1st Notice Begins: 2/8/2019
  • 1st Notice Ends: 3/25/2019
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Section 151.105, 151.110, and 151.115

Section 151.105: Basis and Rate of the Tax;
Section 151.110: Title Application - Returns and Payment;
Section 151.115: Nontaxable Transactions

  • 1st Notice Begins: 4/6/2018
  • 1st Notice Ends: 5/21/2018
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Section 160

Service Use Tax

  • 1st Notice Begins: 4/6/2018
  • 1st Notice Ends: 5/21/2018
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Section 210.126

Voluntary Disclosure

  • 1st Notice Begins: 1/11/2019
  • 1st Notice Ends: 2/25/2019
  • 2nd Notice Begins: 3/21/2019
  • Formal JCAR Meeting: 4/9/2019
  • Final Rule Adopted:

Section 216.100, 216.105, 216.110, 216.115, 216.120, 216.125, 216.130, 216.135, 216.140 and 216.145

Section 216.100 Settlement Bureau; Section 216.105 Composition of the Settlement Bureau; Section 216.110 Representation of the Taxpayer Before the Settlement Bureau; Section 216.115 Procedure for Requesting Settlement; Section 216.120 Settlement Bureau Procedures and Timelines; Section 216.125 Settlement Decisions; Section 216.130 Conferences Before the Settlement Bureau; Section 216.135 Notice; Section 216.140 Closing Agreement; Section 216.145 Informal Review Precluded;    

  • 1st Notice Begins: 1/25/2019
  • 1st Notice Ends: 3/11/2019
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Section 220.115

Jurisdictional Questions

  • 1st Notice Begins: 3/16/2018
  • 1st Notice Ends: 4/30/2018
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Section 270.115

Jurisdictional Questions

  • 1st Notice Begins: 3/16/2018
  • 1st Notice Ends: 4/30/2018
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Section 320.115

Jurisdictional Questions

  • 1st Notice Begins: 3/16/2018
  • 1st Notice Ends: 4/30/2018
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Section 370.115

Jurisdictional Questions

  • 1st Notice Begins: 3/16/2018
  • 1st Notice Ends: 4/30/2018
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Section 395.115

Jurisdictional Questions

  • 1st Notice Begins: 3/16/2018
  • 1st Notice Ends: 4/30/2018
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Section 420.10 and 420.80

Section 420.10: Gallonage Taxes;
Section 420.80: Monthly Return

  • 1st Notice Begins: 6/1/2018
  • 1st Notice Ends: 7/15/2018
  • 2nd Notice Begins: 10/3/2018
  • Formal JCAR Meeting: 11/13/2018
  • Final Rule Adopted: 11/29/2018

Section 428.100, 428.110, 428.120, and 428.130

Section 428.100: Definitions;
Section 428.110: Imposition of Tax;
Section 428.120: Tax Stamps; Returns;
Section 428.130: Failure to Pay Tax; Penalties

  • 1st Notice Begins: 6/1/2018
  • 1st Notice Ends: 7/15/2018
  • 2nd Notice Begins: 7/30/2018
  • Formal JCAR Meeting: 8/14/2018
  • Final Rule Adopted: 10/4/2018

Section 440

Cigarette Tax Act

  • 1st Notice Begins: 6/1/2018
  • 1st Notice Ends: 7/15/2018
  • 2nd Notice Begins: 10/3/2018
  • Formal JCAR Meeting: 11/13/2018
  • Final Rule Adopted: 11/29/2018

Sections 440.75, 440.110

Section 440.75 Cigarette Package Sizes; Sale of Individual or Loose Cigarettes Prohibited; Penalties; Section 440.110 Books and Records: Invoices; Penalties

  • 1st Notice Begins: 1/18/2019
  • 1st Notice Ends: 3/4/2019
  • 2nd Notice Begins: 6/14/2019
  • Formal JCAR Meeting: 7/16/2019
  • Final Rule Adopted:

Section 450

Cigarette Use Tax Act

  • 1st Notice Begins: 6/1/2018
  • 1st Notice Ends: 7/15/2018
  • 2nd Notice Begins: 10/3/2018
  • Formal JCAR Meeting: 11/13/2018
  • Final Rule Adopted: 11/29/2018

Section 450.5

Section 450.50 Books and Records; Invoices; Penalties

  • 1st Notice Begins: 1/18/2019
  • 1st Notice Ends: 3/4/2019
  • 2nd Notice Begins: 6/14/2019
  • Formal JCAR Meeting: 7/16/2019
  • Final Rule Adopted:

Section 470

Gas Revenue Tax Act

  • 1st Notice Begins: 8/24/2018
  • 1st Notice Ends: 10/7/2018
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Section 475

Illinois Hydraulic Fracturing Tax Act

  • 1st Notice Begins: 5/25/2018
  • 1st Notice Ends: 7/9/2018
  • 2nd Notice Begins: 9/28/2018
  • Formal JCAR Meeting: 10/16/2018
  • Final Rule Adopted: 10/25/2018

Section 480.115 and 480.120

Section 480.115: Books and Records;
Section 480.120: Penalties, Interest and Procedures

  • 1st Notice Begins: 6/1/2018
  • 1st Notice Ends: 7/15/2018
  • 2nd Notice Begins: 3/21/2019
  • Formal JCAR Meeting: 4/9/2019
  • Final Rule Adopted:

Section 495.100 and 495.120

Section 495.100: Meaning of "Gross Charges";
Section 495.120: Mobile Operations - Service Address

  • 1st Notice Begins: 6/1/2018
  • 1st Notice Ends: 7/15/2018
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Sections 660.20, 660.24, 660.25, 660.50

Section 660.20 Returns; Section 660.24 Books and Records; Invoices – Retailers; Section 660.25 Books and Records; Invoices − Distributors; Section 660.50 Penalties, Interest and Procedures;

  • 1st Notice Begins: 1/18/2019
  • 1st Notice Ends: 3/4/2019
  • 2nd Notice Begins: 6/14/2019
  • Formal JCAR Meeting: 7/16/2019
  • Final Rule Adopted:

Section 670.115

Jurisdictional Questions

  • 1st Notice Begins: 3/16/2018
  • 1st Notice Ends: 4/30/2018
  • 2nd Notice Begins: 7/30/2018
  • Formal JCAR Meeting: 8/14/2018
  • Final Rule Adopted: 10/3/2018

Section 690.115

Jurisdictional Questions

  • 1st Notice Begins: 3/16/2018
  • 1st Notice Ends: 4/30/2018
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Section 693.115

Jurisdictional Questions

  • 1st Notice Begins: 3/16/2018
  • 1st Notice Ends: 4/30/2018
  • 2nd Notice Begins:
  • Formal JCAR Meeting:
  • Final Rule Adopted:

Section 1000 (with first notice changes)

Invest in Kids

  • 1st Notice Begins: 4/20/2018
  • 1st Notice Ends: 6/4/2018
  • 2nd Notice Begins: 8/1/2018
  • Formal JCAR Meeting: 8/14/2018
  • Final Rule Adopted: 10/31/2018