86 Ill. Adm. Code 130.520 — Final Returns When Business is Discontinued

# Final Returns When Business is Discontinued

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 130 RETAILERS' OCCUPATION TAX SECTION 130.520 FINAL RETURNS WHEN BUSINESS IS DISCONTINUED

Section 130.520 Final Returns When Business is Discontinued Notwithstanding any other provision in this Regulation concerning the time within which a retailer may file his return, in the case of any retailer who ceases to engage in a kind of business which makes him responsible for filing returns under this Regulation, such retailer shall file a final return under the Act with the Department not more than one month after discontinuing such business. (Source: Amended at 3 Ill. Reg. 46, p. 52, effective November 2, 1979)

Section 130.520 Final Returns When Business is Discontinued

Notwithstanding any other provision in this Regulation concerning the time within which a retailer may file his return, in the case of any retailer who ceases to engage in a kind of business which makes him responsible for filing returns under this Regulation, such retailer shall file a final return under the Act with the Department not more than one month after discontinuing such business.

(Source: Amended at 3 Ill. Reg. 46, p. 52, effective November 2, 1979)