Illinois Amends Notification Requirement for Certificate of Registration
- Aug 28, 2014 | Gail Cole
The Illinois Retailers’ Occupation Tax Act has been amended.
The Illinois Department of Revenue is now required to give notice at least 60 days (instead of 120 days) before the expiration date of a certificate of registration when the holder of the certificate is in default for delinquent returns or for money due under any State tax law or municipal or county ordinance administered or enforced by the Department of Revenue.
Effective dates vary depending on the issuance date of the certificate of registration. See the chaptered text for details.
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