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Illinois Compiled Statutes (Tax)

35 ILCS 405/15

Circuit court jurisdiction and venue

Official textilga.gov

Sec. 15. Circuit court jurisdiction and venue.

# (a)

Jurisdiction. Jurisdiction to hear and determine all disputes in relation to a tax arising under this Act shall be in the circuit court for the county having venue as determined under subsection (b) of this Section, and the circuit court first acquiring jurisdiction shall retain jurisdiction to the exclusion of every other circuit court.

# (b)

Venue.

# (1)

Venue for disputes involving Illinois estate tax of a decedent who was a resident of Illinois at the time of death shall lie in the circuit court for the county in which the decedent resided at death.

# (2)

Venue for disputes involving Illinois generation-skipping tax for a resident trust shall lie in the circuit court for the county in which a person required to file the return is resident or, if none, in either Sangamon County or Cook County.

# (3)

Venue for disputes involving Illinois estate tax of a decedent who was not a resident of Illinois at the time of death or for disputes involving Illinois generation-skipping tax of a non-resident trust shall lie in the circuit court for any Illinois county in which transferred property is situated. (Source: P.A. 86-737.)

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Nearby sections (25 sections)
  1. 405/3 · Illinois estate tax
  2. 405/4 · Illinois generation-skipping transfer tax
  3. 405/5 · Determination of tax situs and valuation
  4. 405/6 · Returns and payments
  5. 405/7 · Supplemental returns; refunds
  6. 405/8 · Penalties for failure to file tax return or to pay tax
  7. 405/9 · Interest
  8. 405/10 · Liens and Personal Liability
  9. 405/11 · Reimbursement
  10. 405/12 · Parent as natural guardian for purposes of Sections 2032A and…
  11. 405/13 · Collection by county treasurers; tax collection distribution…
  12. 405/14 · Statute of limitations; claims for refund
  13. 405/15 · Circuit court jurisdiction and venue
  14. 405/16 · Duty of Attorney General; failure to pay tax; proceedings
  15. 405/17 · Agreements with other states for payment of tax imposed by…
  16. 405/18 · Effective dates
  17. 640/2-1 · Short title
  18. 640/2-2 · Findings and intent
  19. 640/2-3 · Definitions
  20. 640/2-4 · Tax imposed
  21. 640/2-5 · Multistate exemption
  22. 640/2-6 · Sunset of exemptions, credits and deductions
  23. 640/2-7 · Collection of electricity excise tax
  24. 640/2-7.5 · Registration of delivering suppliers
  25. 640/2-7.6 · Revocation of certificate of registration
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