86 Ill. Adm. Code 140.415 — Taxpayer's Duty to Obtain Form

# Taxpayer's Duty to Obtain Form

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 140 SERVICE OCCUPATION TAX SECTION 140.415 TAXPAYER'S DUTY TO OBTAIN FORM

Section 140.415 Taxpayer's Duty to Obtain Form Returns shall be filed on forms prescribed and furnished by the Department. It is the duty of the taxpayer to obtain forms, and failure to obtain them will not be an excuse for failure to file returns when and as required by law. (Source: Amended at 3 Ill. Reg. 44, p. 198, effective October 19, 1979)

Section 140.415 Taxpayer's Duty to Obtain Form

Returns shall be filed on forms prescribed and furnished by the Department. It is the duty of the taxpayer to obtain forms, and failure to obtain them will not be an excuse for failure to file returns when and as required by law.

(Source: Amended at 3 Ill. Reg. 44, p. 198, effective October 19, 1979)