Part 470 - Gas Revenue Tax Act

Section 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 Subdivisions
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 or Gas Services Prior to March 1, 1995
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