Ill. Admin. Code tit. 86 § 511.130

Current through Register Vol. 48, No. 25, June 21, 2024

Section 511.130 - Transfer of Credit Memorandum

a) Any credit memorandum issued under the tax imposed by Section 2 of the Public Utilities Revenue Act may be applied against liability incurred under the Electricity Excise Tax Law.

b) Any credit memorandum issued under the Electricity Excise Tax Law may be applied against any liability incurred under the tax imposed by Section 2 of the Public Utilities Revenue Act. [35 ILCS 640/2-12 ]

Ill. Admin. Code tit. 86, § 511.130