Part 140 - SERVICE OCCUPATION TAX
- Subpart A - NATURE OF TAX (§§ 140.101 — 140.145)
- Subpart B - DEFINITIONS (§ 140.201)
- Subpart C - BASE OF THE TAX (§§ 140.301 — 140.305)
- Subpart D - TAX RETURNS (§§ 140.401 — 140.430)
- Subpart E - INTERSTATE COMMERCE (§§ 140.501 — 140.505)
- Subpart F - REGISTRATION UNDER THE SERVICE OCCUPATION TAX ACT (§ 140.601)
- Subpart G - BOOKS AND RECORDS (§ 140.701)
- Subpart H - PENALTIES, INTEREST AND PROCEDURES (§ 140.801)
- Subpart I - WHEN OPINIONS FROM THE DEPARTMENT ARE BINDING (§ 140.901)
- Subpart J - COLLECTION OF THE TAX (§§ 140.1001 — 140.1025)
- Subpart K - TIMELY MAILING TREATED AS TIMELY FILING AND PAYING - MEANING OF DUE DATE WHICH FALLS ON SATURDAY, SUNDAY OR A HOLIDAY (§ 140.1101)
- Subpart L - LEASED PORTIONS OF LESSOR'S BUSINESS SPACE (§§ 140.1201 — 140.1210)
- Subpart M - USE OF EXEMPTION CERTIFICATES (§§ 140.1301 — 140.1310)
- Subpart N - CLAIMS TO RECOVER ERRONEOUSLY PAID TAX (§§ 140.1401 — 140.1420)
- Subpart O - DISCONTINUATION OF A BUSINESS (§ 140.1501)
- Subpart P - NOTICE OF SALES OF GOODS IN BULK (§ 140.1601)
- Subpart Q - POWER OF ATTORNEY (§ 140.1701)