Illinois Compiled Statutes (Tax)
35 ILCS 25/40
Submission of tax credit certificate to Department of Revenue
Official textilga.gov
Sec. 40. Submission of tax credit certificate to Department of Revenue. An applicant claiming a credit under this Act shall submit to the Department of Revenue a copy of each certificate issued under Section 35 of this Act with the first return for which the credit shown on the certificate is claimed. However, failure to submit a copy of the certificate with the applicant's return shall not invalidate a claim for a credit. (Source: P.A. 96-888, eff. 4-13-10.)
Source: view the official text
Nearby sections (25 sections)
- 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…
- 105/2 · Definitions
- 105/2a · "Pollution control facilities" means any system, method,…
- 105/2a-1 · "Low sulfur dioxide emission coal fueled devices" means any…
- 105/2b · Sec. 2b
- 105/2c · Sec. 2c