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Illinois Compiled Statutes (Tax)

35 ILCS 405/18

Effective dates

Official textilga.gov

Sec. 18. Effective dates. This Act takes effect on becoming law and applies only to taxable transfers occurring on or after January 1, 1990, provided that:

# (a)

The provisions contained in Sections 6 and 8 of this Act which provide for an extension of time to file or to pay tax, if an extension of time is granted by the Internal Revenue Service, shall apply with respect to the estates of decedents dying on or after January 1, 1983.

# (b)

A claim for refund of Illinois estate tax or penalties arising from the effective date provisions set forth in subsection (a) of this Section shall not be denied because of the expiration of the time for filing that claim, under the law that otherwise would apply, if the claim is filed not later than the date which is one year after the date this Act takes effect. (Source: P.A. 86-737.) This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn ILGA.gov is better with cookies. ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies Accept & Continue

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