{"data":{"id":"us-il/35-ilcs-180-40","jurisdiction":"us-il","citation":"35 ILCS 180/40","heading":"Rulemaking.","body":"The Department may make such rules as it may deem necessary to implement the purposes of this Act.","path":["CHAPTER 35 REVENUE","Rental Purchase Agreement Occupation and Use Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=3817\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"f9a2eadc1198a6c8c35091bfb834e7cce2891b57a88bd01ecad7e118c268908f","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-180-35","next":"us-il/35-ilcs-180-45"},"notice":"GroundRules: Original legal text. Not legal advice."}