Illinois Compiled Statutes (Tax)

699 sections.

• 5/101 Short Title
• 5/102 Construction
• 5/103 Renumbered Internal Revenue Code Provisions
• 5/201 Tax imposed
• 5/201.1 (Repealed)
• 5/201.5 State spending limitation and tax reduction
• 5/202 Net Income Defined
• 5/202.3 Net income attributable to the period prior to July 1, 1989 and net income attributable to the period after June 30, 1989
• 5/202.4 (Repealed)
• 5/202.5 Net income attributable to the period beginning prior to the first day of a month and ending after the last day of the preceding month
• 5/203 Base income defined
• 5/204 Standard exemption
• 5/205 Exempt organizations
• 5/206 Tax credits for coal research and coal utilization equipment
• 5/207 Net Losses
• 5/208 Tax credit for residential real property taxes
• 5/208.1 (Repealed)
• 5/208.5 (Repealed)
• 5/209 Tax Credit for "TECH-PREP" youth vocational programs
• 5/210 Dependent care assistance program tax credit
• 5/210.5 Tax credit for employee child care
• 5/211 Economic Development for a Growing Economy Tax Credit
• 5/212 Earned income tax credit
• 5/212.1 (Repealed)
• 5/213 Film production services credit
• 5/214 Tax credit for affordable housing donations
• 5/215 (Repealed)
• 5/216 Credit for wages paid to returning citizens
• 5/217 Credit for wages paid to qualified veterans
• 5/217.1 Credit for wages paid to qualified unemployed veterans
• 5/218 Credit for student-assistance contributions
• 5/219 Historic preservation credit
• 5/220 Angel investment credit
• 5/221 Rehabilitation costs; qualified historic properties; River Edge Redevelopment Zone
• 5/222 Live theater production credit
• 5/223 Hospital credit
• 5/224 Invest in Kids credit
• 5/225 Credit for instructional materials and supplies
• 5/226 Natural disaster credit
• 5/227 Adoption credit
• 5/228 Historic preservation credit
• 5/229 Data center construction employment tax credit
• 5/230 (Repealed)
• 5/231 Apprenticeship education expense credit
• 5/232 Tax credit for agritourism liability insurance
• 5/233 Recovery and Mental Health Tax Credit Act
• 5/234 Volunteer emergency workers
• 5/236 Reimagining Energy and Vehicles in Illinois Tax credits
• 5/237 REV Illinois Investment Tax credits
• 5/238 MICRO credits
• 5/239 MICRO Investment Tax credits
• 5/240 Hydrogen fuel replacement tax credits
• 5/241 Credit for quantum computing campuses
• 5/242 Music and Musicians Tax Credits and Jobs Act
• 5/243 The Illinois Gives tax credit
• 5/244 Child tax credit
• 5/245 (Repealed)
• 5/250 Sunset of exemptions, credits, and deductions
• 5/251 Pass-through of credits to partners and S corporation shareholders
• 5/252 Advancing Innovative Manufacturing for Illinois Tax Credit
• 5/301 General Rule
• 5/302 Compensation paid to nonresidents
• 5/303 (a) In general
• 5/304 Sec. 304
• 5/305 Allocation of Partnership Income by partnerships and partners other than residents
• 5/306 Allocation or apportionment of income by estates and trusts
• 5/307 Allocation of income by estate or trust beneficiaries other than residents
• 5/308 Allocation of Subchapter S Corporation Income by Subchapter S Corporations and Shareholders Other Than Residents
• 5/401 Taxable Year
• 5/402 Methods of Accounting
• 5/403 Effect of Determination for Federal Purposes
• 5/404 Reallocation of Items
• 5/405 Carryovers in certain acquisitions
• 5/501 Notice or Regulations Requiring Records, Statements and Special Returns
• 5/502 Returns and notices
• 5/502.1 Use tax
• 5/503 Signing of returns and notices
• 5/504 Verification
• 5/505 Time and Place for Filing Returns
• 5/506 Federal Returns
• 5/506.5 Returns based on substitute W-2 forms
• 5/507 (Repealed)
• 5/507A (Repealed)
• 5/507AA (Repealed)
• 5/507AAA The Childhood Cancer Research Fund checkoff
• 5/507B (Repealed)
• 5/507BB (Repealed)
• 5/507BBB (Repealed)
• 5/507C (Repealed)
• 5/507CC (Repealed)
• 5/507CCC (Repealed)
• 5/507D (Repealed)
• 5/507DD The Illinois Veterans' Homes Fund checkoff
• 5/507DDD (Repealed)
• 5/507E (Repealed)
• 5/507EE (Repealed)
• 5/507EEE (Repealed)
• 5/507F (Repealed)
• 5/507FF Epilepsy Treatment and Education Grants-in-Aid Fund checkoff
• 5/507FFF Sec. 507FFF
• 5/507G (Repealed)
• 5/507GG Diabetes Research Checkoff Fund checkoff
• 5/507GGG Thriving Youth checkoff
• 5/507H (Repealed)
• 5/507HH (Repealed)
• 5/507HHH Illinois Police Memorial checkoff
• 5/507I (Repealed)
• 5/507II (Repealed)
• 5/507III Hunger Relief Fund checkoff
• 5/507J (Repealed)
• 5/507JJ (Repealed)
• 5/507JJJ The Ronald McDonald House Charities Fund checkoff
• 5/507K (Repealed)
• 5/507KK (Repealed)
• 5/507KKK (Reserved)
• 5/507L (Repealed)
• 5/507LL (Repealed)
• 5/507LLL The 100 Club of Illinois Fund checkoff
• 5/507M (Repealed)
• 5/507MM (Repealed)
• 5/507N (Repealed)
• 5/507NN (Repealed)
• 5/507O (Repealed)
• 5/507OO (Renumbered)
• 5/507P (Repealed)
• 5/507PP (Repealed)
• 5/507Q (Repealed)
• 5/507QQ (Repealed)
• 5/507R (Repealed)
• 5/507RR (Repealed)
• 5/507S (Repealed)
• 5/507SS The hunger relief checkoff
• 5/507T (Repealed)
• 5/507TT (Repealed)
• 5/507U Prostate Cancer Research Fund checkoff
• 5/507UU (Repealed)
• 5/507V (Repealed)
• 5/507VV (Repealed)
• 5/507W (Repealed)
• 5/507WW (Repealed)
• 5/507X (Repealed)
• 5/507XX (Repealed)
• 5/507Y The Illinois Military Family Relief checkoff
• 5/507YY Crime Stoppers checkoff
• 5/507Z (Repealed)
• 5/507ZZ After-School Rescue Fund checkoff
• 5/508 (Repealed)
• 5/509 Tax checkoff explanations
• 5/509.1 Removal of excess tax-checkoff funds
• 5/510 Determination of amounts contributed
• 5/511 Unless the Department is contesting an individual income tax refund due to any taxpayer, the Department shall provide the Comptroller with authorization for such refund to the taxpayer within 120 days of the date on which the return is received by the Department, as long as there are available funds from which to pay such refunds
• 5/512 (a) All individual income tax return forms for tax years ending December 31, 1986 through December 30, 1995 shall contain an appropriate space in which the taxpayer must indicate either (i) the name and number of the high school district in which they reside on the date such return is filed, or (ii) the name and number of the unit school district in which they reside on the date such return is filed
• 5/513 Health benefits; easy enrollment program
• 5/516 The Department shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes to contribute to the Assistance to the Homeless Fund created by this amendatory Act of 1989, he or she may do so by stating the amount of such contribution (not less than $1) on such return and that such contributions will reduce the taxpayer's refund or increase the amount of payment to accompany the return
• 5/601 Payment on due date of return
• 5/601.1 Sec. 601.1
• 5/602 Tentative Payments
• 5/603 (Repealed)
• 5/604 Any payment to the Department which is made by a check or money order not payable to the Department shall, within 15 days after receipt thereof, be returned by the Department to the taxpayer who submitted such check or money order or, if the amount of payment is equal to the amount owed to the State of Illinois, the Department may deposit such check
• 5/605 The Department may adopt rules and regulations for payment of taxes due under this Act by credit card only when the Department is not required to pay a discount fee charged by the credit card issuer
• 5/606 EDGE payment
• 5/701 Requirement and amount of withholding
• 5/702 Amount Exempt from Withholding
• 5/703 Information statement
• 5/703A Information for reportable payment transactions
• 5/704 Employer's Return and Payment of Tax Withheld
• 5/704A Employer's return and payment of tax withheld
• 5/705 Employer's Liability for Withheld Taxes
• 5/706 Employer's Failure to Withhold
• 5/707 Governmental Employers
• 5/709.5 Withholding by partnerships, Subchapter S corporations, and trusts
• 5/710 Withholding from lottery, wagering, and gambling winnings
• 5/711 Payor's Return and Payment of Tax Withheld
• 5/712 Payor's Liability For Withheld Taxes
• 5/713 Payor's Failure To Withhold
• 5/803 Payment of estimated tax
• 5/804 Failure to pay estimated tax
• 5/806 Exemption from penalty
• 5/807 EDGE payment
• 5/901 Sec. 901
• 5/902 Notice and demand
• 5/903 Assessment
• 5/904 Deficiencies and Overpayments
• 5/905 Limitations on notices of deficiency
• 5/906 Further Notices of Deficiency Restricted
• 5/907 Waiver of Restrictions on Assessment
• 5/908 Procedure on protest
• 5/909 Credits and Refunds
• 5/910 Procedure on Denial of Claim for Refund
• 5/911 Limitations on claims for refund
• 5/911.1 If the Department withholds any refund due under this Act because of any other liability to the State and if the return for which such refund is due is a joint return for a taxable year ending before December 31, 2009, the taxpayer who jointly filed such return and who is not liable to the State shall be entitled to that portion of the refund attributable to himself or herself
• 5/911.2 Refunds withheld; tax claims of other states
• 5/911.3 Refunds withheld; order of honoring requests
• 5/912 Recovery of Erroneous Refund
• 5/913 Access to Books and Records
• 5/914 Conduct of Investigations and Hearings
• 5/915 Immunity of Witnesses
• 5/916 Production of Witnesses and Records
• 5/917 Confidentiality and information sharing
• 5/918 Place of Hearings
• 5/1001 Failure to File Tax Returns
• 5/1002 Failure to Pay Tax
• 5/1003 Interest on Deficiencies
• 5/1004 Failure to file withholding returns or annual transmittal forms for wage and tax statements
• 5/1005 Penalty for Underpayment of Tax
• 5/1006 Frivolous Returns
• 5/1007 Failure to register tax shelter or maintain list
• 5/1008 Promoting tax shelters
• 5/1101 Lien for Tax
• 5/1102 Jeopardy assessments
• 5/1103 Filing and priority of liens
• 5/1104 Duration of Lien
• 5/1105 Release of liens
• 5/1106 Nonliability for Costs
• 5/1107 Claim to Property
• 5/1108 Foreclosure on Real Property
• 5/1109 Demand and Seizure
• 5/1110 Redemption by State
• 5/1201 Administrative Review Law; Illinois Independent Tax Tribunal Act of 2012
• 5/1202 Venue
• 5/1203 Service, Certification and Dismissal
• 5/1204 Modification of Assessment
• 5/1301 Willful and Fraudulent Acts
• 5/1302 Willful Failure to Pay Over
• 5/1401 Promulgation of Rules and Regulations
• 5/1402 Notice
• 5/1403 Substitution of Parties
• 5/1404 Appointment of Secretary of State as Agent for Service of Process
• 5/1405 Transferees
• 5/1405.1 Information Reports: (a) Rents and royalties
• 5/1405.2 Information reports for payments made under contracts for personal services: (a) Payments made on or after January 1, 1989, under contracts for personal services
• 5/1405.3 (a) Payments made on or after January 1, 1989, for prizes or awards
• 5/1405.4 Tax refund inquiries; response
• 5/1405.5 Registration of tax shelters
• 5/1405.6 Investor lists
• 5/1406 Identifying Numbers
• 5/1407 Amounts Less than $1
• 5/1408 Except as otherwise provided in the Illinois Independent Tax Tribunal Act of 2012, the Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions and opinions of the Department, (2) subparagraph (a)2 of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Act, and (3) the provisions of Section 10-45 of the Illinois Administrative Procedure Act regarding proposals for decision are excluded and not applicable to the Department under this Act
• 5/1501 Definitions
• 5/1502 Arrangement and Captions
• 5/1601 Severability
• 5/1701 Effective Date
• 10/5-1 Short title
• 10/5-3 Purpose
• 10/5-5 Definitions
• 10/5-10 Powers of the Department
• 10/5-15 Tax Credit Awards
• 10/5-20 Application for a project to create and retain new jobs
• 10/5-25 Review of Application
• 10/5-30 Limitation to amount of costs of specified items
• 10/5-35 Relocation of jobs in Illinois
• 10/5-40 (Repealed)
• 10/5-45 Amount and duration of the credit
• 10/5-50 Contents of Agreements with Applicants
• 10/5-51 New Construction EDGE Agreement
• 10/5-55 Certificate of verification; submission to the Department of Revenue
• 10/5-56 Annual report
• 10/5-57 Supplier diversity goals; reports
• 10/5-58 Sexual harassment policy report
• 10/5-60 Pass through entity
• 10/5-65 Noncompliance; notice; assessment
• 10/5-70 Annual report
• 10/5-75 Evaluation of tax credit program
• 10/5-77 Sunset of new Agreements
• 10/5-80 Adoption of rules
• 10/5-85 (Repealed)
• 10/5-90 Program terms and conditions
• 10/5-105 (Amendatory provisions; text omitted)
• 10/5-110 (Amendatory provisions; text omitted)
• 10/5-115 (Amendatory provisions; text omitted)
• 10/5-120 (Amendatory provisions; text omitted)
• 10/999-1 Effective date
• 16/1 Short title
• 16/5 Purpose
• 16/10 Definitions
• 16/15 Powers of the Department
• 16/20 Tax credit awards
• 16/25 Application for certification of accredited production
• 16/30 Review of application for accredited production certificate
• 16/35 Issuance of Tax Credit Certificate
• 16/40 Amount and duration of the credit
• 16/42 Sunset of credits
• 16/43 Training programs for skills in critical demand
• 16/44 Accredited animated productions
• 16/45 Evaluation of tax credit program; reports to the General Assembly
• 16/46 Illinois Production Workforce Development Fund
• 16/50 Program terms and conditions
• 16/90 Continuation of prior law
• 16/95 (Repealed)
• 16/905 (Amendatory provisions; text omitted)
• 16/999 Effective date
• 17/10-1 Short title
• 17/10-5 Purpose
• 17/10-10 Definitions
• 17/10-15 Powers of the Department
• 17/10-20 Tax credit award
• 17/10-25 Application for certification of accredited theater production
• 17/10-30 Review of application for accredited theater production certificate
• 17/10-35 Training programs for skills in critical demand
• 17/10-40 Issuance of Tax Credit Award Certificate
• 17/10-45 Amount and payment of the tax credit award
• 17/10-50 Live theater tax credit award program evaluation and reports
• 17/10-55 Program terms and conditions
• 17/10-80 (Amendatory provisions; text omitted)
• 20/35-1 Short title
• 20/35-5 Tax Shelter Voluntary Compliance Program
• 20/35-10 "Tax avoidance transaction" defined
• 20/35-15 Use of evidence of participation in the program
• 20/35-90 (Amendatory provisions; text omitted)
• 20/99-99 Effective date
• 25/1 Short title
• 25/5 Findings and purpose
• 25/10 Definitions
• 25/15 Powers of the Department
• 25/20 Certificate of eligibility for tax credit
• 25/25 Tax credit
• 25/30 Maximum amount of credits allowed
• 25/35 Application for award of tax credit; tax credit certificate
• 25/40 Submission of tax credit certificate to Department of Revenue
• 25/45 Noncompliance with Act
• 25/50 Rules
• 25/90 (Amendatory provisions; text omitted)
• 25/999 Effective date
• 105/1 This Act shall be known and may be cited as the "Use Tax Act"
• 105/1.05 Legislative intent; leases
• 105/1a A person who is engaged in the business of leasing or renting motor vehicles to others and who, in connection with such business sells any used motor vehicle to a purchaser for his use and not for the purpose of resale, is a retailer engaged in the business of selling tangible personal property at retail under this Act to the extent of the value of the vehicle sold
• 105/2 Definitions
• 105/2a "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto sold or used or intended for the primary purpose of eliminating, preventing, or reducing air and water pollution as the term "air pollution" or "water pollution" is defined in the "Environmental Protection Act", enacted by the 76th General Assembly, or for the primary purpose of treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without such treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property
• 105/2a-1 "Low sulfur dioxide emission coal fueled devices" means any device sold or used or intended for the purpose of burning, combusting or converting locally available coal in a manner which eliminates or significantly reduces the need for additional sulfur dioxide abatement that would otherwise be required under State or Federal air emission standards
• 105/2b Sec. 2b
• 105/2c Sec. 2c
• 105/2d Marketplace facilitators and marketplace sellers
• 105/3 Tax imposed
• 105/3-5 Exemptions
• 105/3-5.1 Biodiesel, renewable diesel, and biodiesel blends
• 105/3-5.5 Food and drugs sold by not-for-profit organizations; exemption
• 105/3-6 Sales tax holiday items
• 105/3-7 Aggregate manufacturing exemption
• 105/3-8 Sec. 3-8
• 105/3-10 Sec. 3-10
• 105/3-10.5 Direct payment of retailers' occupation tax and applicable local retailers' occupation tax by purchaser; purchaser relieved of paying use tax and local retailers' occupation tax reimbursement liabilities to retailer
• 105/3-15 Photoprocessing
• 105/3-20 Bullion
• 105/3-25 Computer software
• 105/3-27 Prepaid telephone calling arrangements
• 105/3-30 Graphic arts production
• 105/3-35 Production agriculture
• 105/3-40 Gasohol
• 105/3-41 Biodiesel
• 105/3-42 Biodiesel blend
• 105/3-42.5 Renewable diesel
• 105/3-43 Biomass
• 105/3-44 Majority blended ethanol fuel
• 105/3-44.3 Mid-range ethanol blend
• 105/3-44.5 Diesel fuel
• 105/3-45 Collection
• 105/3-50 Manufacturing and assembly exemption
• 105/3-55 Multistate exemption
• 105/3-60 Rolling stock exemption
• 105/3-61 Motor vehicles; trailers; use as rolling stock definition
• 105/3-65 Sec. 3-65
• 105/3-70 Property acquired by nonresident
• 105/3-75 Serviceman transfer
• 105/3-80 Liability because of amendatory Act
• 105/3-85 Manufacturer's Purchase Credit
• 105/3-87 Sustainable Aviation Fuel Purchase Credit
• 105/3-90 Sunset of exemptions, credits, and deductions
• 105/3a The tax imposed by the Act shall when collected be stated as a distinct item separate and apart from the selling price of the tangible personal property
• 105/4 Evidence that tangible personal property was sold by any person for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such tangible personal property was sold for use in this State
• 105/5 Except as to motor vehicles and other items of tangible personal property that must be titled or registered under an Illinois law, but that cannot be so titled or registered without a use tax receipt or exemption determination from the Department, every retailer maintaining a place of business in this State and making sales of tangible personal property for use in this State (whether those sales are made within or without this State) shall, when collecting the tax as provided in Section 3-45 of this Act from the purchaser, give to the purchaser (if demanded by the purchaser) a receipt for the tax in the manner and form prescribed by the Department
• 105/6 A retailer maintaining a place of business in this State, if required to register under the Retailers' Occupation Tax Act, need not obtain an additional Certificate of Registration under this Act, but shall be deemed to be sufficiently registered by virtue of his being registered under the Retailers' Occupation Tax Act
• 105/7 It is unlawful for any retailer to advertise or hold out or state to the public or to any purchaser, consumer or user, directly or indirectly, that the tax or any part thereof imposed by Section 3 hereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold, or if added that it or any part thereof will be refunded other than when the retailer refunds the selling price and tax because of the merchandise's being returned to the retailer or other than when the retailer credits or refunds the tax to the purchaser to support a claim filed with the Department under the Retailers' Occupation Tax Act or under this Act
• 105/8 Any retailer required to collect the tax imposed by this Act shall be liable to the Department for such tax, whether or not the tax has been collected by the retailer, except when the retailer is relieved of the duty of remitting the tax to the Department by virtue of having paid a tax imposed by the Retailers' Occupation Tax Act upon his or her gross receipts from the same transactions
• 105/9 Sec. 9
• 105/10 Except as to motor vehicles, aircraft, watercraft, and trailers, and except as to cigarettes as defined in the Cigarette Use Tax Act, when tangible personal property is purchased from a retailer for use in this State by a purchaser who did not pay the tax imposed by this Act to the retailer, and a purchaser who does not file returns with the Department as a retailer under Section 9 of this Act, such purchaser (by the last day of the month following the calendar month in which such purchaser makes any payment upon the selling price of such property) shall, except as otherwise provided in this Section, file a return with the Department and pay the tax upon that portion of the selling price so paid by the purchaser during the preceding calendar month
• 105/10.5 Individual use tax amnesty
• 105/10a Notwithstanding any other provision to the contrary, any person who is required to file a bond pursuant to any provision of this Act and who has continuously complied with all provisions of this Act for 24 or more consecutive months, shall no longer be required to comply with the bonding provisions of this Act so long as such person continues his compliance with the provisions of this Act
• 105/11 Every retailer required or authorized to collect taxes hereunder and every person using in this State tangible personal property purchased at retail from a retailer on or after the effective date hereof shall keep such records, receipts, invoices and other pertinent books, documents, memoranda and papers as the Department shall require, in such form as the Department shall require
• 105/12 Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
• 105/12a Any non-resident of this State who accepts the privilege extended by the laws of this State to non-residents of acting as a retailer maintaining a place of business in this State within the meaning of Section 2 of this Act, and any resident of this State who incurs tax liability under this Act as a seller and who subsequently removes from this State or conceals his whereabouts, and any person (resident or non-resident) who incurs tax liability under this Act as a user in this State and who removes from this State or conceals his whereabouts, shall be deemed thereby to appoint the Secretary of State of Illinois his agent for the service of process or notice in any judicial or administrative proceeding under this Act
• 105/12b The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions and opinions of the Department, (2) subparagraph (a)2 of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Act, and (3) the provisions of Section 10-45 of the Illinois Administrative Procedure Act regarding proposals for decision are excluded and not applicable to the Department under this Act to the extent Section 10-45 applies to hearings not otherwise delegated to the Illinois Independent Tax Tribunal
• 105/13 Whenever any retailer not maintaining a place of business in this State, to whom a permit to collect the tax hereby imposed has been issued pursuant to Section 6 hereof, fails to comply with any of the provisions hereof or any orders, rules or regulations of the Department prescribed and adopted hereunder, or when the Department considers the security furnished by such retailer to be inadequate or considers that the tax can be collected more effectively from persons using such property in this State, the Department may, upon notice and hearing as herein provided, by order revoke the permit issued to such retailer
• 105/14 When the amount due is under $300, any person subject to the provisions hereof who fails to file a return, or who violates any other provision of Section 9 or Section 10 hereof, or who fails to keep books and records as required herein, or who files a fraudulent return, or who wilfully violates any rule or regulation of the Department for the administration and enforcement of the provisions hereof, or any officer or agent of a corporation or manager, member, or agent of a limited liability company subject hereto who signs a fraudulent return filed on behalf of such corporation or limited liability company, or any accountant or other agent who knowingly enters false information on the return of any taxpayer under this Act, or any person who violates any of the provisions of Sections 3, 5 or 7 hereof, or any purchaser who obtains a registration number or resale number from the Department through misrepresentation, or who represents to a seller that such purchaser has a registration number or a resale number from the Department when he knows that he does not, or who uses his registration number or resale number to make a seller believe that he is buying tangible personal property for resale when such purchaser in fact knows that this is not the case, is guilty of a Class 4 felony
• 105/15 The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof
• 105/18 If any clause, sentence, Section, provision or part of this Act or the application thereof to any person or circumstance shall be adjudged to be unconstitutional, the remainder of this Act or its application to persons or circumstances other than those to which it is held invalid, shall not be affected thereby
• 105/19 If it shall appear that an amount of tax or penalty or interest has been paid in error hereunder to the Department by a purchaser, as distinguished from the retailer, whether such amount be paid through a mistake of fact or an error of law, such purchaser may file a claim for credit or refund with the Department in accordance with Sections 6, 6a, 6b, 6c, and 6d of the Retailers' Occupation Tax Act
• 105/20 As soon as practicable after a claim for credit or refund is filed, the Department shall examine the same and determine the amount of credit or refund to which the claimant or the claimant's legal representative, in the event that the claimant shall have died or become a person under legal disability, is entitled and shall, by its Notice of Tentative Determination of Claim, notify the claimant or his or her legal representative of such determination, which determination shall be prima facie correct
• 105/21 As to any claim for credit or refund filed with the Department on and after January 1 but on or before June 30 of any given year, no amount of tax or penalty or interest erroneously paid (either in total or partial liquidation of a tax or penalty or interest under this Act) more than 3 years prior to such January 1 shall be credited or refunded, and as to any such claim filed on and after July 1 but on or before December 31 of any given year, no amount of tax or penalty or interest erroneously paid (either in total or partial liquidation of a tax or penalty or interest under this Act) more than 3 years prior to such July 1 shall be credited or refunded
• 105/22 If it is determined that the Department should issue a credit or refund under this Act, the Department may first apply the amount thereof against any amount of tax or penalty or interest due hereunder, or under the Retailers' Occupation Tax Act, the Service Occupation Tax Act, the Service Use Tax Act, or any local occupation or use tax administered by the Department, from the person entitled to such credit or refund
• 110/1 This Act shall be known and may be cited as the "Service Use Tax Act", and the tax imposed by this Act may be referred to as the "Service Use Tax"
• 110/1.05 Legislative intent; leases
• 110/2 Definitions
• 110/2a "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto used in this State acquired as an incident to the purchase of a service from a serviceman for the primary purpose of eliminating, preventing, or reducing air and water pollution as the term "air pollution" or "water pollution" is defined in the "Environmental Protection Act", enacted by the 76th General Assembly, or for the primary purpose of treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without such treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property
• 110/2b "Low sulfur dioxide emission coal fueled devices" means any device sold or used or intended for the purpose of burning, combusting or converting locally available coal in a manner which eliminates or significantly reduces the need for additional sulfur dioxide abatement that would otherwise be required under State or Federal air emission standards
• 110/2d Marketplace facilitators and marketplace servicemen
• 110/3 Tax imposed
• 110/3-5 Exemptions
• 110/3-5.5 Food and drugs sold by not-for-profit organizations; exemption
• 110/3-7 Aggregate manufacturing exemption
• 110/3-8 Sec. 3-8
• 110/3-10 Rate of tax
• 110/3-15 Photoprocessing
• 110/3-20 Bullion
• 110/3-25 Computer software
• 110/3-27 Prepaid telephone calling arrangements
• 110/3-30 Graphic arts production
• 110/3-35 Production agriculture
• 110/3-40 Collection
• 110/3-45 Multistate exemption
• 110/3-50 Rolling stock exemption
• 110/3-51 Motor vehicles; trailers; use as rolling stock definition
• 110/3-55 S
• 110/3-60 Property acquired by nonresident
• 110/3-65 Liability because of amendatory Act
• 110/3-70 Manufacturer's Purchase Credit
• 110/3-72 Sustainable Aviation Fuel Purchase Credit
• 110/3-75 Sunset of exemptions, credits, and deductions
• 110/3a The tax imposed by this Act may be stated as a distinct item separate and apart from the selling price of the service, and shall be so stated when requested by the buyer
• 110/3c For purposes of this Act, a corporation, limited liability company, society, association, foundation or institution organized and operated exclusively for educational purposes shall include: all tax-supported public schools; private schools which offer systematic instruction in useful branches of learning by methods common to public schools and which compare favorably in their scope and intensity with the course of study presented in tax-supported schools; vocational or technical schools or institutes organized and operated exclusively to provide a course of study of not less than 6 weeks duration and designed to prepare individuals to follow a trade or to pursue a manual, technical, mechanical, industrial, business or commercial occupation
• 110/3d (1) Except as provided in paragraph (2) of this Section, the selling price of each item of tangible personal property transferred incident to a sale of service may be stated as a distinct item by the serviceman to the service customer and the tax imposed by this Act shall when collected be stated as a distinct item separate and apart from the selling price of the tangible personal property
• 110/4 Evidence that property was sold by any person for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such property was sold for use in this State
• 110/5 Every serviceman maintaining a place of business in this State and making sales of service involving the incidental transfer of property for use in this State (whether those sales are made within or without this State) shall, when collecting the tax as provided in Section 3-40 of this Act from the purchaser, give to the purchaser (if demanded by the purchaser) a receipt for the tax in the manner and form prescribed by the Department
• 110/6 A serviceman maintaining a place of business in this State, if required to register under the Retailers' Occupation Tax Act, or under the Use Tax Act, or under the Service Occupation Tax Act, need not obtain an additional Certificate of Registration under this Act, but shall be deemed to be sufficiently registered by virtue of his being registered under the Retailers' Occupation Tax Act, or under the Use Tax Act, or under the Service Occupation Tax Act
• 110/7 The Department may, in its discretion, upon application, authorize the collection of the tax herein imposed by any serviceman not maintaining a place of business within this State, who, to the satisfaction of the Department, furnishes adequate security to insure collection and payment of the tax
• 110/7a It is unlawful for any serviceman to advertise or hold out or state to the public or to any service customer, purchaser, consumer or user, directly or indirectly, that the tax imposed by this Act or any part thereof will be assumed or absolved by the serviceman or that it will not be added to the selling price of the property transferred as an incident to a sale of service, or if added that it or any part thereof will be refunded other than when the serviceman refunds the selling price and tax because of the merchandise being returned to the serviceman or other than when the serviceman credits or refunds the tax to the service customer to support a claim filed with the Department under the Service Occupation Tax Act or under this Act
• 110/8 Any serviceman required to collect the tax imposed by this Act shall be liable to the Department for the tax, whether or not the tax has been collected by the serviceman, except when the serviceman is relieved of the duty of remitting the tax to the Department by virtue of having paid a tax imposed by the Service Occupation Tax Act upon his or her sale of service involving the incidental transfer by him or her of the same property
• 110/9 Sec. 9
• 110/10 Where property is acquired as an incident to the purchase of a service from a serviceman for use in this State by a purchaser who did not pay the tax herein imposed to the serviceman, and who does not file returns with the Department as a serviceman under Section 9 of this Act, such purchaser (by the last day of the month following the calendar month in which such purchaser makes any payment upon the selling price of such property) shall, except as hereinafter provided in this Section, file a return with the Department and pay the tax upon that portion of the selling price so paid by the purchaser during the preceding calendar month
• 110/10a Notwithstanding any other provision to the contrary, any person who is required to file a bond pursuant to any provision of this Act and who has continuously complied with all provisions of this Act for 24 or more consecutive months, shall no longer be required to comply with the bonding provisions of this Act so long as such person continues his compliance with the provisions of this Act
• 110/11 Every serviceman required or authorized to collect taxes hereunder and every user who is subject to the tax imposed by this Act shall keep such records, receipts, invoices and other pertinent books, documents, memoranda and papers as the Department shall require, in such form as the Department shall require
• 110/12 Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
• 110/13 Any non-resident of this State who accepts the privilege extended by the laws of this State to non-residents of acting as a serviceman maintaining a place of business in this State within the meaning of Section 2 of this Act, and any resident of this State who incurs tax accountability under this Act as a serviceman and who subsequently removes from this State or conceals his whereabouts, and any person (resident or non-resident) who incurs tax liability under this Act as a user in this State and who removes from this State or conceals his whereabouts, shall be deemed thereby to appoint the Secretary of State of Illinois his agent for the service of process or notice in any judicial or administrative proceeding under this Act
• 110/14 Whenever any serviceman not maintaining a place of business in this State, to whom a permit to collect the tax hereby imposed has been issued pursuant to Section 7 hereof, fails to comply with any of the provisions hereof or any orders, Rules or Regulations of the Department prescribed and adopted hereunder, or when the Department considers the security furnished by such serviceman to be inadequate or considers that the tax can be collected more effectively from persons using such property in this State, the Department may, upon notice and hearing as herein provided, by order revoke the permit issued to such serviceman
• 110/15 When the amount due is under $300, any person subject to the provisions hereof who fails to file a return, or who violates any other provision of Section 9 or Section 10 hereof, or who fails to keep books and records as required herein, or who files a fraudulent return, or who wilfully violates any Rule or Regulation of the Department for the administration and enforcement of the provisions hereof, or any officer or agent of a corporation, or manager, member, or agent of a limited liability company, subject hereto who signs a fraudulent return filed on behalf of such corporation or limited liability company, or any accountant or other agent who knowingly enters false information on the return of any taxpayer under this Act, or any person who violates any of the provisions of Sections 3 and 5 hereof, or any purchaser who obtains a registration number or resale number from the Department through misrepresentation, or who represents to a seller that such purchaser has a registration number or a resale number from the Department when he knows that he does not, or who uses his registration number or resale number to make a seller believe that he is buying tangible personal property for resale when such purchaser in fact knows that this is not the case, is guilty of a Class 4 felony
• 110/15.5 (Repealed)
• 110/16 The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof
• 110/17 If it shall appear that an amount of tax or penalty or interest has been paid in error hereunder to the Department by a purchaser, as distinguished from the serviceman, whether such amount be paid through a mistake of fact or an error of law, such purchaser may file a claim for credit or refund with the Department
• 110/18 As soon as practicable after a claim for credit or refund is filed, the Department shall examine the same and determine the amount of credit or refund to which the claimant or the claimant's legal representative, in the event that the claimant shall have died or become a person under legal disability, is entitled and shall, by its Notice of Tentative Determination of Claim, notify the claimant or his legal representative of such determination, which determination shall be prima facie correct
• 110/19 (Repealed)
• 110/20 If it is determined that the Department should issue a credit or refund hereunder, the Department may first apply the amount thereof against any amount of tax or penalty or interest due hereunder, or under the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Use Tax Act, or any local occupation or use tax administered by the Department, from the person entitled to such credit or refund
• 110/20a The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions and opinions of the Department, (2) subparagraph (a)2 of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Act, and (3) the provisions of Section 10-45 of the Illinois Administrative Procedure Act regarding proposals for decision are excluded and not applicable to the Department under this Act to the extent Section 10-45 applies to hearings not otherwise delegated to the Illinois Independent Tax Tribunal
• 110/21 If any clause, sentence, Section, provision or part of this Act or the application thereof to any person or circumstance shall be adjudged to be unconstitutional, the remainder of this Act or its application to persons or circumstances other than those to which it is held invalid, shall not be affected thereby
• 115/1 This Act shall be known and may be cited as the "Service Occupation Tax Act", and the tax imposed by this Act may be referred to as the "Service Occupation Tax"
• 115/1.05 Legislative intent; leases
• 115/2 In this Act: "Transfer" means any transfer of the title to property or of the ownership of property whether or not the transferor retains title as security for the payment of amounts due him from the transferee
• 115/2a "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto transferred by a serviceman for the primary purpose of eliminating, preventing, or reducing air and water pollution as the term "air pollution" or "water pollution" is defined in the "Environmental Protection Act", enacted by the 76th General Assembly, or for the primary purpose of treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without such treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property
• 115/2b "Low sulfur dioxide emission coal fueled devices" means any device sold or used or intended for the purpose of burning, combusting or converting locally available coal in a manner which eliminates or significantly reduces the need for additional sulfur dioxide abatement that would otherwise be required under State or federal air emission standards
• 115/2c Sec. 2c
• 115/2d Motor vehicles; trailers; use as rolling stock definition
• 115/3 Tax imposed
• 115/3-5 Exemptions
• 115/3-5.5 Food and drugs sold by not-for-profit organizations; exemption
• 115/3-7 Aggregate manufacturing exemption
• 115/3-8 Sec. 3-8
• 115/3-10 Rate of tax
• 115/3-15 Photoprocessing
• 115/3-20 Bullion
• 115/3-25 Computer software
• 115/3-27 Prepaid telephone calling arrangements
• 115/3-30 Graphic arts production
• 115/3-35 Production agriculture
• 115/3-40 Collection
• 115/3-45 Interstate commerce exemption
• 115/3-50 Liability because of amendatory Act
• 115/3-55 Sunset of exemptions, credits, and deductions
• 115/4 Evidence that tangible personal property was sold by any supplier for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such tangible personal property was sold for the purpose of resale as an incident to a sale of service taxable under this Act
• 115/5 Every supplier maintaining a place of business in this State and making sales of tangible personal property for the purpose of resale as an incident to the sales of service taxable under this Act (whether those sales are made within or without this State) shall, when collecting the tax as provided in Section 3-40 of this Act from the serviceman, give to the serviceman (if demanded by the serviceman) a receipt for the tax in the manner and form prescribed by the Department
• 115/6 Any supplier maintaining a place of business in this State, if required to register under the "Retailers' Occupation Tax Act", the "Use Tax Act" or the "Service Use Tax Act", need not obtain an additional Certificate of Registration under this Act, but shall be deemed to be sufficiently registered by virtue of his being registered under the "Retailers' Occupation Tax Act", the "Use Tax Act" or the "Service Use Tax Act"
• 115/7 It is unlawful for any supplier to advertise or hold out or state to the public or to any serviceman, directly or indirectly, that the tax or any part thereof imposed by Section 3 hereof will be assumed or absorbed by the supplier or that it will not be added to the selling price of the property sold, or if added that it or any part thereof will be refunded other than when the supplier refunds the selling price and tax because of the merchandise's being returned to the supplier or other than when the supplier credits or refunds the tax to the serviceman to support a claim filed with the Department under this Act
• 115/8 The tax herein required to be collected by any supplier pursuant to this Act, and any such tax collected by any supplier, shall constitute a debt owed by the supplier to this State
• 115/9 Sec. 9
• 115/10a Notwithstanding any other provision to the contrary, any person who is required to file a bond pursuant to any provision of this Act and who has continuously complied with all provisions of this Act for 24 or more consecutive months, shall no longer be required to comply with the bonding provisions of this Act so long as such person continues his compliance with the provisions of this Act
• 115/11 Every supplier required or authorized to collect taxes hereunder and every serviceman making sales of service in this State on or after the effective date hereof shall keep such records, receipts, invoices and other pertinent books, documents, memoranda and papers as the Department shall require, in such form as the Department shall require
• 115/12 Sec. 12
• 115/13 Any person (resident or non-resident) who incurs tax liability under this Act as a serviceman in this State and who removes from this State or conceals his whereabouts, shall be deemed thereby to appoint the Secretary of State of Illinois his agent for the service of process or notice in any judicial or administrative proceeding under this Act
• 115/15 When the amount due is under $300, any person subject to the provisions hereof who fails to file a return, or who violates any other provision of Section 9 or Section 10 hereof, or who fails to keep books and records as required herein, or who files a fraudulent return, or who wilfully violates any Rule or Regulation of the Department for the administration and enforcement of the provisions hereof, or any officer or agent of a corporation, or manager, member, or agent of a limited liability company, subject hereto who signs a fraudulent return filed on behalf of such corporation or limited liability company, or any accountant or other agent who knowingly enters false information on the return of any taxpayer under this Act, or any person who violates any of the provisions of Sections 3, 5 or 7 hereof, or any purchaser who obtains a registration number or resale number from the Department through misrepresentation, or who represents to a seller that such purchaser has a registration number or a resale number from the Department when he knows that he does not, or who uses his registration number or resale number to make a seller believe that he is buying tangible personal property for resale when such purchaser in fact knows that this is not the case, is guilty of a Class 4 felony
• 115/15.5 (Repealed)
• 115/16 The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof
• 115/17 If it shall appear that an amount of tax or penalty or interest has been paid in error hereunder directly to the Department by a serviceman, whether such amount be paid through a mistake of fact or an error of law, such serviceman may file a claim for credit or refund with the Department
• 115/18 As soon as practicable after a claim for credit or refund is filed, the Department shall examine the same and determine the amount of credit or refund to which the claimant or the claimant's legal representative, in the event that the claimant shall have died or become a person under legal disability, is entitled and shall, by its Notice of Tentative Determination of Claim, notify the claimant or his or her legal representative of such determination, which determination shall be prima facie correct
• 115/19 As to any claim for credit or refund filed with the Department on or after each January 1 and July 1, no amount of tax or penalty or interest erroneously paid (either in total or partial liquidation of a tax or penalty or interest under this Act) more than 3 years prior to such January 1 and July 1, respectively, shall be credited or refunded, except that if both the Department and taxpayer have agreed to an extension of time to issue a notice of tax liability as provided in Section 4 of the Retailers' Occupation Tax Act, such claim may be filed at any time prior to the expiration of the period agreed upon
• 115/20 If it is determined that the Department should issue a credit or refund hereunder, the Department may first apply the amount thereof against any amount of tax or penalty or interest due hereunder, or under the Service Use Tax Act, the Retailers' Occupation Tax Act, the Use Tax Act, or any local occupation or use tax administered by the Department, from the person entitled to such credit or refund
• 115/20a The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions and opinions of the Department, (2) subparagraph (a)2 of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Act, and (3) the provisions of Section 10-45 of the Illinois Administrative Procedure Act regarding proposals for decision are excluded and not applicable to the Department under this Act to the extent Section 10-45 applies to hearings not otherwise delegated to the Illinois Independent Tax Tribunal
• 115/21 If any clause, sentence, Section, provision or part of this Act or the application thereof to any person or circumstance shall be adjudged to be unconstitutional, the remainder of this Act or its application to persons or circumstances other than those to which it is held invalid, shall not be affected thereby
• 120/1 Definitions
• 120/1.05 Legislative intent; leases
• 120/1a "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto sold or used or intended for the primary purpose of eliminating, preventing, or reducing air and water pollution as the term "air pollution" or "water pollution" is defined in the "Environmental Protection Act", enacted by the 76th General Assembly, or for the primary purpose of treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without such treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property
• 120/1a-1 "Low sulfur dioxide emission coal fueled devices" means any device sold or used or intended for the purpose of burning, combusting or converting locally available coal in a manner which eliminates or significantly reduces the need for additional sulfur dioxide abatement that would otherwise be required under State or Federal air emission standards
• 120/1c A person who is engaged in the business of leasing or renting motor vehicles or, beginning July 1, 2003, aircraft or, beginning September 1, 2004, watercraft to others and who, in connection with such business sells any used motor vehicle, aircraft, or watercraft to a purchaser for his use and not for the purpose of resale, is a retailer engaged in the business of selling tangible personal property at retail under this Act to the extent of the value of the motor vehicle, aircraft, or watercraft sold
• 120/1d Sec. 1d
• 120/1e Sec. 1e
• 120/1f Except for High Impact Businesses, the exemption stated in Sections 1d and 1e of this Act shall only apply to business enterprises which: (1) either (i) make investments which cause the creation of a minimum of 200 full-time equivalent jobs in Illinois or (ii) make investments which cause the retention of a minimum of 2000 full-time jobs in Illinois or (iii) make investments of a minimum of $40,000,000 and retain at least 90% of the jobs in place on the date on which the exemption is granted and for the duration of the exemption; and (2) are located in an Enterprise Zone established pursuant to the Illinois Enterprise Zone Act; and (3) are certified by the Department of Commerce and Economic Opportunity as complying with the requirements specified in clauses (1) and (2)
• 120/1g Application for exemption identification number
• 120/1h Upon request made on or after July 1, 1987, the Department shall furnish to any county or municipality a list containing the name of each corporation, society, association, foundation or institution organized and operated exclusively for charitable, religious or educational purposes, and each not-for-profit corporation, society, association, foundation, institution or organization which has no compensated officers or employees and which is organized and operated primarily for the recreation of persons 55 years of age or older, which had a valid exemption identification number on the first day of January or July, as the case may be, proceeding the date on which such request is received and which is located within the corporate limits of such municipality or the unincorporated territory of such county, except that the list need not include subsidiary organizations using an exemption identification number issued to its parent organization as provided by Section 1g of this Act
• 120/1i High Impact Service Facility means a facility used primarily for the sorting, handling and redistribution of mail, freight, cargo, or other parcels received from agents or employees of the handler or shipper for processing at a common location and redistribution to other employees or agents for delivery to an ultimate destination on an item-by-item basis, and which: (1) will make an investment in a business enterprise project of $100,000,000 dollars or more; (2) will cause the creation of at least 750 to 1,000 jobs or more in an enterprise zone established pursuant to the Illinois Enterprise Zone Act; and (3) is certified by the Department of Commerce and Economic Opportunity as contractually obligated to meet the requirements specified in divisions (1) and (2) of this paragraph within the time period as specified by the certification
• 120/1j Exemption - Machinery or Equipment used in the operation of high impact service facilities
• 120/1j.1 Exemption; jet fuel used in the operation of high impact service facilities
• 120/1j.2 Exceptions
• 120/1k Aircraft maintenance facility means a facility operated by an interstate carrier for hire that is used primarily for the maintenance, rebuilding or repair of aircraft, aircraft parts and auxiliary equipment owned or leased by that carrier and used by that carrier as rolling stock moving in interstate commerce, and which: (1) will make an investment by the interstate carrier for hire of $400,000,000 or more in an enterprise zone; (2) will cause the creation of at least 5,000 full-time jobs in that enterprise zone; (3) is located in a county with population not less than 150,000 and not more than 200,000 and that contains 3 enterprise zones as of December 31, 1990; (4) enters into a legally binding agreement with the Department of Commerce and Economic Opportunity to comply with clauses (1) and (2) of this paragraph within a time period specified in the rules and regulations promulgated pursuant to this Section; and (5) is certified by the Department of Commerce and Economic Opportunity to be in compliance with clauses (1), (2), (3) and (4) of this Section
• 120/1m Subject to the provisions of Section 1k of this Act, machinery and equipment used in the operation of an aircraft maintenance facility as defined in Section 1k, located within an enterprise zone shall be exempt from the tax imposed by this Act
• 120/1n Subject to the provisions of Section 1k, all tangible personal property to be used or consumed, within an enterprise zone established pursuant to the Illinois Enterprise Zone Act, by any aircraft maintenance facility, directly in the process of maintaining, rebuilding or repairing aircraft is exempt from the tax imposed by this Act
• 120/1o Aircraft support center exemption
• 120/1p (Repealed)
• 120/1q Building materials exemption; Illiana Expressway public private partnership
• 120/1r Building materials exemption; public-private partnership transportation projects
• 120/1s Building materials exemption; South Suburban Airport public-private partnership
• 120/2 Tax imposed
• 120/2-5 Exemptions
• 120/2-5.5 Food and drugs sold by not-for-profit organizations; exemption
• 120/2-6 Building materials exemption; intermodal terminal facility areas
• 120/2-7 Aggregate manufacturing exemption
• 120/2-8 Sales tax holiday items
• 120/2-9 Sec. 2-9
• 120/2-10 Sec. 2-10
• 120/2-10.5 Direct payment program; purchaser's providing of permit to retailer; retailer relieved of collecting use tax and local retailers' occupation tax reimbursements from purchaser; direct payment of retailers' occupation tax and local retailers' occupation tax by purchaser
• 120/2-12 Location where retailer is deemed to be engaged in the business of selling
• 120/2-13 Remote Retailer Amnesty Program
• 120/2-15 Photoprocessing
• 120/2-20 Bullion
• 120/2-22 Certification of airport-related purpose
• 120/2-25 Computer software
• 120/2-27 Prepaid telephone calling arrangements
• 120/2-29 Quantum computing campus building materials exemption
• 120/2-30 Graphic arts production
• 120/2-35 Production agriculture
• 120/2-40 Purchaser refunds
• 120/2-45 Manufacturing and assembly exemption
• 120/2-50 Rolling stock exemption
• 120/2-51 Motor vehicles; trailers; use as rolling stock definition
• 120/2-54 Building materials exemption; River Edge Redevelopment Zones
• 120/2-55 Serviceman transfer
• 120/2-60 Interstate commerce exemption
• 120/2-65 Liability because of amendatory Act
• 120/2-70 Sunset of exemptions, credits, and deductions
• 120/2a Registration of retailers
• 120/2b The Department may, after notice and a hearing as provided herein, revoke the certificate of registration of any person who violates any of the provisions of this Act
• 120/2c Resales of tangible personal property
• 120/2d Tax prepayment by motor fuel retailer
• 120/2e Every such distributor or supplier shall deliver a statement of tax paid to each purchaser and the Department of Revenue not later than the 20th day of the month following the month during which a transaction occurred, showing: the number of gallons of motor fuel sold or distributed during the preceding month to that purchaser; identifying the purchaser to whom it was sold or distributed, including the purchaser's tax registration number; and the amount collected from the purchaser
• 120/2f Resellers of motor fuel shall file a return by the 20th of the month following the month during which a transaction occurred showing an itemized statement of the amount of motor fuel sold, distributed and used by the reseller, identifying the purchaser to whom it was sold including the purchaser's tax registration number, the amount of tax collected from the purchaser, or delivery point if the motor fuel was delivered to an unregistered purchaser outside this State, name and address and the total quantity of motor fuel sold or transferred to each purchaser in the preceding calendar month and such other information as the Department may reasonably require
• 120/2g Sec. 2g
• 120/2h Sec. 2h
• 120/2i Notwithstanding any other provision to the contrary, any person who is required to file a bond pursuant to any provision of this Act and who has continuously complied with all provisions of this Act for 24 or more consecutive months, shall no longer be required to comply with the bonding provisions of this Act so long as such person continues his compliance with the provisions of this Act
• 120/2j Sorbent purchasing reports
• 120/3 Sec. 3
• 120/4 As soon as practicable after any return is filed, the Department shall examine such return and shall, if necessary, correct such return according to its best judgment and information
• 120/5 In case any person engaged in the business of selling tangible personal property at retail fails to file a return when and as herein required, but thereafter, prior to the Department's issuance of a notice of tax liability under this Section, files a return and pays the tax, he shall also pay a penalty in an amount determined in accordance with Section 3-3 of the Uniform Penalty and Interest Act
• 120/5a The Department shall have a lien for the tax herein imposed or any portion thereof, or for any penalty provided for in this Act, or for any amount of interest which may be due as provided for in Section 5 of this Act, upon all the real and personal property of any person to whom a final assessment or revised final assessment has been issued as provided in this Act, or whenever a return is filed without payment of the tax or penalty shown therein to be due, including all such property of such persons acquired after receipt of such assessment or filing of such return
• 120/5b State Tax Lien Index
• 120/5c Upon payment by the taxpayer to the Department in cash or by guaranteed remittance of an amount representing the filing fee for the lien and the filing fee for the release of that lien, the Department shall issue a certificate of complete or partial release of the lien and file that complete or partial release of lien in the State Tax Lien Registry: (a) to the extent that the fair market value of any property subject to the lien exceeds the amount of the lien plus the amount of all prior liens upon such property; (b) to the extent that such lien shall become unenforceable; (c) to the extent that the amount of such lien is paid by the retailer whose property is subject to such lien, together with any interest which may become due under Section 5 of this Act between the date when the notice of lien is filed and the date when the amount of such lien is paid; (d) to the extent that there is furnished to the Department on a form to be approved and with a surety or sureties satisfactory to the Department a bond that is conditioned upon the payment of the amount of such lien, together with any interest which may become due under Section 5 of this Act after the notice of lien is filed, but before the amount thereof is fully paid; (e) to the extent and under the circumstances specified in Section 5a of this Act in the case of jeopardy assessment liens; (f) to the extent to which an assessment is reduced pursuant to a rehearing or departmental review under Section 4 or Section 5 of this Act
• 120/5d The Department is not required to furnish any bond nor to make a deposit for or pay any costs or fees of any court or officer thereof in any judicial proceedings under this Act
• 120/5e In addition to any other remedy provided for by the laws of this State, and provided that no hearing or proceedings for review provided by this Act shall be pending, and the time for the taking thereof shall have expired, the Department may foreclose in the circuit court any lien on real property for any tax or penalty imposed by this Act to the same extent and in the same manner as in the enforcement of other liens
• 120/5f In addition to any other remedy provided for by the laws of this State, if the tax imposed by this Act is not paid within the time required by this Act, the Department, or some person designated by it, may cause a demand to be made on the taxpayer for the payment of the tax
• 120/5g Except as to any sale had by virtue of a judgment of foreclosure in accordance with Article XV of the Code of Civil Procedure, whenever any real estate has been or is sold at a judicial sale or a sale for the enforcement of a judgment and such real estate is then subject to a tax lien or notice of tax lien in favor of the Department, as hereinbefore provided, and which is junior or inferior to the lien so enforced or foreclosed by or through that sale, the right to redeem in any manner under or by virtue of such tax lien or claim for tax lien from such sale or from the lien so foreclosed or enforced terminates at the end of 12 months from the date upon which there is filed for record in the office of the recorder for the county in which the lands so sold are situated, if such lands are unregistered, or in the office of the Registrar of Titles for such county, if such lands are registered, a certified copy of the original or duplicate recorded or registered certificate of such sale, such certified copy being endorsed by the Director of Revenue showing service of a copy of such certificate upon him or her, and upon such service it shall be the duty of such officer to make such endorsement
• 120/5i Any person who incurs tax liability under this Act, and who removes from this State or conceals his whereabouts, shall be deemed thereby to appoint the Secretary of State of Illinois his agent for service of process or notice in any judicial or administrative proceeding under this Act
• 120/5j If any taxpayer, outside the usual course of his business, sells or transfers the major part of any one or more of (A) the stock of goods which he is engaged in the business of selling, or (B) the furniture or fixtures, (C) the machinery and equipment, or (D) the real property, of any business that is subject to the provisions of this Act, the purchaser or transferee of such asset shall, no later than 10 business days prior to the sale or transfer, file a notice of sale or transfer of business assets with the Department disclosing the name and address of the seller or transferor, the name and address of the purchaser or transferee, the date of the sale or transfer, a copy of the sales contract and financing agreements which shall include a description of the property sold, the amount of the purchase price or a statement of other consideration for the sale or transfer, the terms for payment of the purchase price, and such other information as the Department may reasonably require
• 120/5k Building materials exemption; enterprise zone
• 120/5l Building materials exemption; High Impact Business
• 120/5m Building materials exemption; REV Illinois projects
• 120/5n Building materials exemption; microchip and semiconductor manufacturing
• 120/6 Credit memorandum or refund
• 120/6a Claims for credit or refund shall be prepared and filed upon forms provided by the Department
• 120/6b As soon as practicable after a claim for credit or refund is filed, the Department shall examine the same and determine the amount of credit or refund to which the claimant or the taxpayer's legal representative, in the event that the taxpayer has died or become incompetent, is entitled and shall, by its Notice of Tentative Determination of Claim, notify the claimant or his legal representative of such determination, which determination shall be prima facie correct
• 120/6c If a protest to the Department's Notice of Tentative Determination of Claim is not filed within 60 days and a request for a hearing thereon is not made as provided in Section 6b of this Act, the said Notice shall thereupon become and operate as a Final Determination; and, if the Department's Notice of Tentative Determination, upon becoming a Final Determination, indicates no amount due to the claimant, or, upon issuance of a credit memorandum or refund for the amount, if any, found by the Department to be due, the claim in all its aspects shall be closed and no longer open to protest, hearing, judicial review, or by any other proceeding or action whatever, either before the Department or in any court of this State
• 120/6d Deduction for uncollectible debt
• 120/7 Every person engaged in the business of selling tangible personal property at retail in this State shall keep records and books of all sales of tangible personal property, together with invoices, bills of lading, sales records, copies of bills of sale, inventories prepared as of December 31 of each year or otherwise annually as has been the custom in the specific trade and other pertinent papers and documents
• 120/8 For the purpose of administering and enforcing the provisions of this Act, the Department, or any officer or employee of the Department designated, in writing, by the Director thereof, may hold investigations and hearings not otherwise delegated to the Illinois Independent Tax Tribunal concerning any matters covered by this Act and may examine any books, papers, records or memoranda bearing upon the sales of tangible personal property or services of any such person, and may require the attendance of such person or any officer or employee of such person, or of any person having knowledge of such business, and may take testimony and require proof for its information
• 120/9 No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing not otherwise delegated to the Illinois Independent Tax Tribunal, when ordered to do so by the department or any officer or employee thereof, upon the ground that the testimony or evidence, documentary or otherwise, may tend to incriminate him or subject him to a criminal penalty, but no person shall be prosecuted or subjected to any criminal penalty for, or on account of, any transaction made or thing concerning which he may testify or produce evidence, documentary or otherwise, before the department or an officer or employee thereof; provided, that such immunity shall extend only to a natural person who, in obedience to a subpoena, gives testimony under oath or produces evidence, documentary or otherwise, under oath
• 120/10 The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his or her own instance, or on the written request of any other party to the proceeding, issue subpoenas requiring the attendance of and the giving of testimony by witnesses, and subpoenas duces tecum requiring the production of books, papers, records or memoranda
• 120/11 All information received by the Department from returns filed under this Act, or from any investigation conducted under this Act, shall be confidential, except for official purposes, and any person, including a third party as defined in the Local Government Revenue Recapture Act, who divulges any such information in any manner, except in accordance with a proper judicial order or as otherwise provided by law, including the Local Government Revenue Recapture Act, shall be guilty of a Class B misdemeanor with a fine not to exceed $7,500
• 120/11a The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions and opinions of the Department, (2) subparagraph (a)2 of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Act, and (3) the provisions of Section 10-45 of the Illinois Administrative Procedure Act regarding proposals for decision are excluded and not applicable to the Department under this Act to the extent Section 10-45 applies to hearings not otherwise delegated to the Illinois Independent Tax Tribunal
• 120/12 The Department is authorized to make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of the provisions of this Act as may be deemed expedient
• 120/13 Criminal penalties
• 120/13.5 (Repealed)
• 120/13.7 Rulemaking
• 120/14 This Act shall be known as the "Retailers' Occupation Tax Act" and the tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof
• 130/1 For the purposes of this Act: "Brand Style" means a variety of cigarettes distinguished by the tobacco used, tar and nicotine content, flavoring used, size of the cigarette, filtration on the cigarette or packaging
• 130/2 Tax imposed; rate; collection, payment, and distribution; discount
• 130/3 Affixing tax stamp; remitting tax to the Department
• 130/3-5 Sunset of exemptions, credits, and deductions
• 130/3-10 Cigarette enforcement
• 130/3-15 (Repealed)
• 130/4 Distributor's license
• 130/4a If a distributor shall be convicted of the violation of any of the provisions of this Act, or if his or her license shall be revoked and no review is had of the order or revocation, or if on review thereof the decision is adverse to the distributor, or if a distributor fails to pay an assessment as to which no judicial review is sought and which has become final, or pursuant to which, upon review thereof, the circuit court has entered a judgment that is in favor of the Department and that has become final, the bond filed pursuant to this Act shall thereupon be forfeited, and the Department may institute a suit upon such bond in its own name for the entire amount of such bond and costs
• 130/4b (a) The Department may, in its discretion, upon application, issue permits authorizing the payment of the tax herein imposed by out-of-State cigarette manufacturers who are not required to be licensed as distributors of cigarettes in this State, but who elect to qualify under this Act as distributors of cigarettes in this State, and who, to the satisfaction of the Department, furnish adequate security to insure payment of the tax, provided that any such permit shall extend only to cigarettes which such permittee manufacturer places in original packages that are contained inside a sealed transparent wrapper
• 130/4c Secondary distributor's license
• 130/4d Sales of cigarettes to and by retailers
• 130/4e Sales of cigarettes to and by secondary distributors
• 130/4f Manufacturer representatives
• 130/4g Retailer's license
• 130/4h Purchases of cigarettes by licensed retailers
• 130/4i Applicant convictions
• 130/5 Printing tax stamps
• 130/6 Revocation, cancellation, or suspension of license
• 130/7 The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his or her own instance, or on the written request of any distributor, secondary distributor, retailer, manufacturer with authority to maintain manufacturer representatives, or other interested party to the proceeding, issue subpoenas requiring the attendance of and the giving of testimony by witnesses, and subpoenas duces tecum requiring the production of books, papers, records or memoranda
• 130/8 The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Act as may be deemed expedient
• 130/8a The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions and opinions of the Department, (2) subparagraph (a)2 of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Act, and (3) the provisions of Section 10-45 of the Illinois Administrative Procedure Act regarding proposals for decision are excluded and not applicable to the Department under this Act to the extent Section 10-45 applies to hearings not otherwise subject to the Illinois Independent Tax Tribunal Act of 2012
• 130/9 Returns; remittance
• 130/9a Examination and correction of returns
• 130/9b Failure to file return; penalty; protest
• 130/9c "Transporter" means any person transporting into or within this State original packages of cigarettes that are not tax stamped as required by this Act, except: (a) a person transporting into this State unstamped original packages containing a total of not more than 2,000 cigarettes in any single lot or shipment; (b) a licensed cigarette distributor under this Act; (c) a common carrier; (d) a person transporting cigarettes under federal internal bond or custom control that are non-tax paid under Chapter 52 of the Internal Revenue Code of 1954, as amended; (e) a person engaged in transporting cigarettes to a licensed distributor under the Illinois Cigarette Tax Act or the Illinois Cigarette Use Tax Act, or under the laws of any other state, and who has in his or her possession during the course of transporting those cigarettes a bill of lading, waybill, or other similar commercial document that was issued by or for a manufacturer of cigarettes who holds a valid permit as a cigarette manufacturer under Chapter 52 of the Internal Revenue Code of 1954, as amended, and that shows that the cigarettes are being transported by or at the direction of that manufacturer to that licensed distributor
• 130/9d If it appears, after claim therefor filed with the Department, that an amount of tax or penalty has been paid which was not due under this Act, whether as the result of a mistake of fact or an error of law, except as hereinafter provided, then the Department shall issue a credit memorandum or refund to the person who made the erroneous payment or, if that person has died or become a person under legal disability, to his or her legal representative, as such
• 130/9e Secondary distributors; reports
• 130/9f Manufacturer representatives; reports
• 130/10 The Department, or any officer or employee designated in writing by the Director thereof, for the purpose of administering and enforcing the provisions of this Act, may hold investigations and, except as otherwise provided in the Illinois Independent Tax Tribunal Act of 2012, may hold hearings concerning any matters covered by this Act, and may examine books, papers, records or memoranda bearing upon the sale or other disposition of cigarettes by a distributor, secondary distributor, retailer, manufacturer with authority to maintain manufacturer representatives under Section 4f of this Act, or manufacturer representative, and may issue subpoenas requiring the attendance of a distributor, secondary distributor, retailer, manufacturer with authority to maintain manufacturer representatives under Section 4f of this Act, or manufacturer representative, or any officer or employee of a distributor, secondary distributor, retailer, manufacturer with authority to maintain manufacturer representatives under Section 4f of this Act, or any person having knowledge of the facts, and may take testimony and require proof, and may issue subpoenas duces tecum to compel the production of relevant books, papers, records and memoranda, for the information of the Department
• 130/10a No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing, when ordered to do so by the Department or any officer or employee thereof, upon the ground that the testimony or evidence, documentary or otherwise, may tend to incriminate him or subject him to a criminal penalty, but no person shall be prosecuted or subjected to any criminal penalty for, or on account of, any transaction made or thing concerning which he may testify or produce evidence, documentary or otherwise, before the Department or an officer or employee thereof; provided, that such immunity shall extend only to a natural person who, in obedience to a subpoena, gives testimony under oath or produces evidence, documentary or otherwise, under oath
• 130/10b All information received by the Department from returns or reports filed under this Act, or from any investigation conducted under this Act, shall be confidential, except for official purposes, and any person who divulges any such information in any manner, except in accordance with a proper judicial order or as otherwise provided by law, shall be guilty of a Class A misdemeanor
• 130/11 Every distributor of cigarettes, who is required to procure a license under this Act, shall keep within Illinois, at his licensed address, complete and accurate records of cigarettes held, purchased, manufactured, brought in or caused to be brought in from without the State, and sold, or otherwise disposed of, and shall preserve and keep within Illinois at his licensed address all invoices, bills of lading, sales records, copies of bills of sale, inventory at the close of each period for which a return is required of all cigarettes on hand and of all cigarette revenue stamps, both affixed and unaffixed, and other pertinent papers and documents relating to the manufacture, purchase, sale or disposition of cigarettes
• 130/11a Secondary distributors; records
• 130/11b Manufacturer representatives; records
• 130/11c Retailers; records
• 130/12 Every distributor or secondary distributor who is required to procure a license under this Act and who purchases cigarettes for shipment into Illinois from a point outside this State shall procure invoices in duplicate covering each such shipment, shall make the invoices available for inspection upon demand by a duly authorized employee of the Department, and shall, if the Department so requires, furnish one copy of each such invoice to the Department at the time of filing a return or a report required by this Act
• 130/13 Whenever any original package of cigarettes is found in the place of business or in the possession of any person who is not a licensed distributor under this Act without proper stamps affixed thereto, or an authorized substitute therefor imprinted thereon, underneath the sealed transparent wrapper of such original package, as required by this Act, the prima facie presumption shall arise that such original package of cigarettes is kept therein or is held by such person in violation of the provisions of this Act
• 130/13a Contraband cigarettes
• 130/14 Any person required by this Act to keep records of any kind whatsoever, who shall fail to keep the records so required or who shall falsify such records, shall be guilty of a Class 4 felony
• 130/15 Any person who shall fail to safely maintain and preserve the records required by Sections 11, 11a, 11b, and 11c of this Act for the period of 3 years, as required therein, in such manner as to insure permanency and accessibility for inspection by the Department, shall be guilty of a business offense and may be fined up to $5,000
• 130/15a Failure to keep or produce books and records
• 130/16 All legal proceedings under this Act, whether civil or criminal, shall be instituted and prosecuted by the Attorney General or by the State's Attorney for the county in which an offense under this Act is committed, and all civil actions may be brought in the name of the Department of Revenue
• 130/18 Any duly authorized employee of the Department may arrest without warrant any person committing in his presence a violation of any of the provisions of this Act, and may without a search warrant inspect all cigarettes located in any place of business and seize any original packages of contraband cigarettes and any vending device in which such packages may be found, and such original packages or vending devices so seized shall be subject to confiscation and forfeiture as hereinafter provided
• 130/18a After seizing any original packages of cigarettes, or cigarette vending devices, as provided in Section 18 of this Act, the Department shall hold a hearing and shall determine whether such original packages of cigarettes, at the time of their seizure by the Department, were contraband cigarettes, or whether such cigarette vending devices, at the time of their seizure by the Department, contained original packages of contraband cigarettes
• 130/18b Possession of more than 100 original packages of contraband cigarettes; penalty
• 130/18c Possession of not less than 10 and not more than 100 original packages of contraband cigarettes; penalty
• 130/18d Cigarette package sizes; sale of individual or loose cigarettes prohibited
• 130/20 Whenever any peace officer of the State or any duly authorized officer or employee of the Department shall have reason to believe that any violation of this Act has occurred and that the person so violating the Act has in his, her or its possession any original package of contraband cigarettes, or any vending device containing such original packages of contraband cigarettes, he may file or cause to be filed his complaint in writing, verified by affidavit, with any court within whose jurisdiction the premises to be searched are situated, stating the facts upon which such belief is founded, the premises to be searched, and the property to be seized, and procure a search warrant and execute the same
• 130/21 Destruction or use of forfeited property
• 130/22 Any person who (a) falsely or fraudulently makes, forges, alters or counterfeits any stamp provided for herein, (b) causes or procures to be falsely or fraudulently made, forged, altered or counterfeited any such stamp, (c) knowingly and wilfully utters, publishes, passes or tenders as genuine any such false, altered, forged or counterfeited stamp, (d) falsely or fraudulently makes, forges, alters or counterfeits any tax imprint on an original package of cigarettes inside a sealed transparent wrapper, (e) causes or procures falsely or fraudulently to be made, forged, altered or counterfeited any such tax imprint or (f) knowingly and wilfully utters, publishes, passes or tenders as genuine any such false, altered, forged or counterfeited tax imprint, for the purpose of evading the tax imposed by this Act shall be guilty of a Class 2 felony
• 130/23 Every distributor, secondary distributor, retailer, manufacturer with authority to maintain manufacturer representatives under Section 4f of this Act and their manufacturer representatives, or other person who shall knowingly and wilfully sell or offer for sale any original package, as defined in this Act, having affixed thereto any fraudulent, spurious, imitation or counterfeit stamp, or stamp which has been previously affixed, or affixes a stamp which has previously been affixed to an original package, or who shall knowingly and wilfully sell or offer for sale any original package, as defined in this Act, having imprinted thereon underneath the sealed transparent wrapper thereof any fraudulent, spurious, imitation or counterfeit tax imprint, shall be deemed guilty of a Class 2 felony
• 130/24 Punishment for sale or possession of packages of contraband cigarettes
• 130/25 Any person, or any officer, agent or employee of any person, required by this Act to make, file, render, sign or verify any report or return, who makes any false or fraudulent report or return or files any false or fraudulent report or return, or who shall fail to make such report or return or file such report or return when due, shall be guilty of a Class 4 felony
• 130/26 Whoever acts as a distributor, secondary distributor, retailer, or manufacturer representative of original packages without having a license, as required by this Act, shall be guilty of a Class 4 felony
• 130/27 Any costs which may be assessed by the court upon the final determination of any confiscation proceedings as provided for by this Act, may be paid by the Department out of any appropriations provided by the legislature for operating expenses of the Department
• 130/28 (Repealed)
• 130/28a If, at the time of terminating his or her business, any licensed distributor has on hand unused stamps, the distributor or his or her legal representative may, after Department approval, transfer or sell those unused stamps to another distributor licensed under this Act
• 130/29 (Repealed)
• 130/29.5 Rulemaking
• 130/30 This Act shall be known as the "Cigarette Tax Act," and may be referred to by that designation
• 405/1 This Act may be cited as the Illinois Estate and Generation-Skipping Transfer Tax Act
• 405/2 Definitions
• 405/3 Illinois estate tax
• 405/4 Illinois generation-skipping transfer tax
• 405/5 Determination of tax situs and valuation
• 405/6 Returns and payments
• 405/7 Supplemental returns; refunds
• 405/8 Penalties for failure to file tax return or to pay tax
• 405/9 Interest
• 405/10 Liens and Personal Liability
• 405/11 Reimbursement
• 405/12 Parent as natural guardian for purposes of Sections 2032A and 2057 of the Internal Revenue Code
• 405/13 Collection by county treasurers; tax collection distribution fund
• 405/14 Statute of limitations; claims for refund
• 405/15 Circuit court jurisdiction and venue
• 405/16 Duty of Attorney General; failure to pay tax; proceedings
• 405/17 Agreements with other states for payment of tax imposed by this Act
• 405/18 Effective dates
• 640/2-1 Short title
• 640/2-2 Findings and intent
• 640/2-3 Definitions
• 640/2-4 Tax imposed
• 640/2-5 Multistate exemption
• 640/2-6 Sunset of exemptions, credits and deductions
• 640/2-7 Collection of electricity excise tax
• 640/2-7.5 Registration of delivering suppliers
• 640/2-7.6 Revocation of certificate of registration
• 640/2-8 Tax collected as debt owed to State
• 640/2-9 Return and payment of tax by delivering supplier
• 640/2-10 Election and registration to be self-assessing purchaser
• 640/2-10.5 (Repealed)
• 640/2-10.6 Revocation of certificate of registration
• 640/2-11 Direct return and payment by self-assessing purchaser
• 640/2-12 Applicability of Retailers' Occupation Tax Act, Public Utilities Revenue Act and Uniform Penalty and Interest Act
• 640/2-13 Inspection of books and records
• 640/2-14 Rules and regulations; hearing; review under Administrative Review Law; death or incompetency of party
• 640/2-15 Illinois Administrative Procedure Act; application
• 640/2-16 Violations
• 640/2-17 Office of Attorney General; Consumer Utilities Unit
• 640/15 Sec. 15
• 640/75 Effective date of Articles 2 and 5 and Sections 25, 26, 30, 35 and 65
• 640/97 No acceleration or delay
• 640/99 Effective date
• 735/3-1 This Article may be cited as the Uniform Penalty and Interest Act
• 735/3-1A In this Article, references to this "Act" mean this "Article" and references to "Department" mean the Department of Revenue
• 735/3-2 Interest
• 735/3-3 Penalty for failure to file or pay
• 735/3-4 Penalty for failure to file correct information returns
• 735/3-4.5 Collection penalty
• 735/3-5 Penalty for negligence
• 735/3-6 Penalty for fraud
• 735/3-7 Personal Liability Penalty
• 735/3-7.5 Bad check penalty
• 735/3-8 No penalties if reasonable cause exists
• 735/3-9 Application of provisions
• 735/3-10 Limitations
• 735/3-11 Department and Taxpayer Study
• 735/3-12 Appeal options
• 745/1 Short title
• 745/5 Definitions
• 745/10 Amnesty program
• 745/905 (Amendatory provisions; text omitted)
• 745/999 Effective date