Chapter 20, EXECUTIVE BRANCH

(20 ILCS 2505/2505-310) (was 20 ILCS 2505/39b15.2) Sec. 2505-310. Obtaining evidence. The Department has the power to expend sums that the Director deems necessary from contractual services appropriations for the purchase of evidence and for the employment of persons to obtain ev…

(20 ILCS 2505/2505-315) (was 20 ILCS 2505/39b16) Sec. 2505-315. Taking testimony; requiring production of documents. The Department has the power to take testimony and proof under oath and to require the production of books, papers, and documents pertinent to any tax assessment, …

(20 ILCS 2505/2505-320) (was 20 ILCS 2505/39b17) Sec. 2505-320. Administrative oaths. The Department has the power to administer all oaths authorized or required under the provisions of any of the laws under its jurisdiction or to delegate that power in writing to any officer or …

(20 ILCS 2505/2505-340) (was 20 ILCS 2505/39b35.1) Sec. 2505-340. Notice of taxpayer's liability. If any notice is sent by the Department to a taxpayer indicating that the taxpayer has underpaid any taxes or for any other reason is liable for taxes, interest, or penalties, the no…

(20 ILCS 2505/2505-35) (was 20 ILCS 2505/39b5) Sec. 2505-35. Public Utilities Revenue Act. The Department has the power to administer and enforce all the rights, powers, and duties contained in the Public Utilities Revenue Act to collect all revenues thereunder and to succeed to …

(20 ILCS 2505/2505-360) (was 20 ILCS 2505/39b48) Sec. 2505-360. Certificate by manager of taxpayer records. In any civil or criminal action under any tax or fee statute of this State administered by the Department, a certificate made under the seal of the Department by the manage…

(20 ILCS 2505/2505-380) (was 20 ILCS 2505/39b47) Sec. 2505-380. Revocation of or refusal to issue or reissue a certificate of registration, permit, or license. (a) The Department has the power, after notice and an opportunity for a hearing, to revoke a certificate of registration…

(20 ILCS 2505/2505-40) (was 20 ILCS 2505/39b6) Sec. 2505-40. Liquor Control Act of 1934. The Department has the power to administer and enforce all the rights, powers, and duties contained in Articles VII-A and VIII of the Liquor Control Act of 1934, to collect all revenues there…

(20 ILCS 2505/2505-400) (was 20 ILCS 2505/39b49) Sec. 2505-400. Contracts for collection assistance. (a) The Department has the power to contract for collection assistance on a contingent fee basis, with collection fees to be retained by the collection agency and the net collecti…

(20 ILCS 2505/2505-405) (was 20 ILCS 2505/39c-1c) Sec. 2505-405. Electronic filing of liens. The Department may adopt rules to provide for the electronic filing of liens for any taxes required to be administered by the Department. (Source: P.A. 91-239, eff. 1-1-00.)

(20 ILCS 2505/2505-425) Sec. 2505-425. Public list of delinquent State taxes. (a) The Director may annually disclose a list of all taxpayers, including but not limited to individuals, trusts, partnerships, corporations, and other taxable entities, that are delinquent in the payme…

(20 ILCS 2505/2505-430) Sec. 2505-430. Financial institution data matching. (a) Definitions. As used in this Section: "Account" means a demand deposit account, checking or negotiable withdrawal order account, savings account, time deposit account, or money market mutual fund acco…

(20 ILCS 2505/2505-45) (was 20 ILCS 2505/39b7) Sec. 2505-45. Oil Inspection Act. The Department has the power to exercise the rights, powers, and duties previously vested in the Department of Finance and its predecessors by the Oil Inspection Act. (Source: P.A. 91-239, eff. 1-1-0…

(20 ILCS 2505/2505-450) (was 20 ILCS 2505/39b18) Sec. 2505-450. Monthly tax collection statements to Governor. The Department has the power to furnish the Governor with monthly statements of its tax collections. (Source: P.A. 91-239, eff. 1-1-00.)

(20 ILCS 2505/2505-475) (was 20 ILCS 2505/39b32) Sec. 2505-475. Tax record errors. When the Department, through its own error, has entered State tax on its records under the wrong designation (such as recording a use tax payment as retailers' occupation tax, or a retailers' occup…

(20 ILCS 2505/2505-5) Sec. 2505-5. Definitions. In this Law: "Department" means the Department of Revenue. "Director" means the Director of Revenue. (Source: P.A. 91-239, eff. 1-1-00.)

(20 ILCS 2505/2505-500) (was 20 ILCS 2505/39b11) Sec. 2505-500. Department divisions. The Department has the power to establish divisions, including advisory divisions, that may be necessary to assist in maintaining adequate relationships with taxpayers and that will improve the …

(20 ILCS 2505/2505-505) (was 20 ILCS 2505/39b20) Sec. 2505-505. Board of appeals. The Department has the power to appoint a board of appeals, which shall consist of 3 persons, to review departmental actions in controversies involving the determination of tax liability arising und…

(20 ILCS 2505/2505-510) (was 20 ILCS 2505/39b20.1) Sec. 2505-510. Informal assessment review. (a) The Department has the power to establish an informal assessment review process at which an impartial Department designee, who has the authority and knowledge to recommend an appropr…

(20 ILCS 2505/2505-555) Sec. 2505-555. Study concerning tax increment financing information on tax bills. (a) The Department must conduct a study to determine the feasibility for each county to include, on the property tax bills for each taxpayer in that county, information conce…

(20 ILCS 2505/2505-560) Sec. 2505-560. Taxpayer Action Boards. (a) The purpose of this Section is to advance the health, welfare, and prosperity of all citizens of this State by promoting "sunshine in assessments" and transparency reforms. This purpose shall be deemed a statewide…

(20 ILCS 2505/2505-575) (was 20 ILCS 2505/39b53) Sec. 2505-575. Income tax reciprocal agreements. (a) Reciprocal agreement cost study. The Department shall study the use and cost effectiveness of all reciprocal agreements entered into under the authority of Sections 302 and 701 o…

(20 ILCS 2505/2505-60) (was 20 ILCS 2505/39b10) Sec. 2505-60. Statistical records of taxes collected. The Department has the power to maintain and preserve adequate statistical records of taxes collected under each of the laws set forth in the Sections following Section 2505-10 a…

(20 ILCS 2505/2505-600) (was 20 ILCS 2505/39b21) Sec. 2505-600. Information from State and local officers. The Department has the power to require from all State and local officers any information that may be necessary for the proper discharge of its duties. (Source: P.A. 91-239,…

(20 ILCS 2505/2505-605) (was 20 ILCS 2505/39b22) Sec. 2505-605. Taxing district records. The Department has the power to examine and make memoranda from all records, books, papers, documents, and statements of fact on record or on file in any public office of any taxing district …

(20 ILCS 2505/2505-610) Sec. 2505-610. Tax exemption awareness for fire departments and fire protection districts. (a) The General Assembly finds that fire departments and fire protection districts are exempt from the tax imposed under the Use Tax Act, the Service Use Tax Act, th…

(20 ILCS 2505/2505-625) (was 20 ILCS 2505/39b35) Sec. 2505-625. Aiding local governments; real and personal property taxes. The Department shall assist and aid local governments of the State in matters relating to real and personal property taxes, including assessments and equali…

(20 ILCS 2505/2505-630) (was 20 ILCS 2505/39b36) Sec. 2505-630. Charges for publications for local officials. The Department may make a reasonable charge for instructional manuals, appraisal manuals, and reproductions of the Illinois property tax laws and other publications for t…

(20 ILCS 2505/2505-640) Sec. 2505-640. Collection of taxes of other states. (a) The Department may enter into agreements with any other state for the reciprocal collection by the Department pursuant to the Reciprocal Tax Collection Act of taxes owed to that state and collection b…

(20 ILCS 2505/2505-65) (was 20 ILCS 2505/39b12) Sec. 2505-65. Exchange of information. (a) The Department has the power to exchange with any state, with any local subdivisions of any state, or with the federal government, except when specifically prohibited by law, any informatio…

(20 ILCS 2505/2505-650) (was 20 ILCS 2505/39b52) Sec. 2505-650. Collection of past due support. Upon certification of past due child support amounts from the Department of Healthcare and Family Services (formerly Department of Public Aid), the Department of Revenue may collect th…

(20 ILCS 2505/2505-655) Sec. 2505-655. Collection of past due circuit court fees. Upon certification by the Clerk of the Circuit Court of the amounts of delinquent court fees, the Department of Revenue may collect the past due fees by intercepting the tax refund of any person owi…

(20 ILCS 2505/2505-675) (was 20 ILCS 2505/39b50) Sec. 2505-675. Whenever the Department is authorized or required by law to consider some aspect of criminal history record information for the purpose of carrying out its statutory powers and responsibilities, then, upon request an…

(20 ILCS 2505/2505-680) Sec. 2505-680. Notice of identity theft. The Department must notify an individual if the Department discovers or reasonably suspects that another person has used that individual's social security number. (Source: P.A. 94-41, eff. 6-16-05.)

(20 ILCS 2505/2505-70) (was 20 ILCS 2505/39b24) Sec. 2505-70. Gas Revenue Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Gas Revenue Tax Act. (Source: P.A. 104-468, eff. 6-16-26.)

(20 ILCS 2505/2505-700) (was 20 ILCS 2505/39b13) Sec. 2505-700. Recommending legislation. The Department has the power to formulate and recommend legislation for the improvement of the system of taxation in the State. (Source: P.A. 91-239, eff. 1-1-00.)

(20 ILCS 2505/2505-705) (was 20 ILCS 2505/39b14) Sec. 2505-705. Other tax systems. The Department has the power to investigate the tax systems of other states and counties. (Source: P.A. 91-239, eff. 1-1-00.)

(20 ILCS 2505/2505-710) Sec. 2505-710. Occupation and Use Tax Reporting and Simplification Committee and report. The Department is authorized and empowered to convene an Occupation and Use Tax Reporting and Simplification Committee for the purpose of reviewing proposed methods fo…

(20 ILCS 2505/2505-730) (was 20 ILCS 2505/39b23) Sec. 2505-730. Transfer of realty to other State agency; acquisition of federal lands. The Department has the power to transfer jurisdiction of any realty under control of the Department to any other department of the State governm…

(20 ILCS 2505/2505-745) Sec. 2505-745. Annual report. (a) The Department must prepare an annual report listing all revenue and fee collections of the Department for the prior fiscal year. The report must be sufficiently itemized to identify the type and source of each collection.…

(20 ILCS 2505/2505-750) Sec. 2505-750. Misclassification of employees as independent contractors. The Department of Labor, the Department of Employment Security, the Department of Revenue, the Office of the State Comptroller, and the Illinois Workers' Compensation Commission shal…

(20 ILCS 2505/2505-790) (was 20 ILCS 2505/39b33) Sec. 2505-790. Other rights, powers, and duties. The Department has the power to exercise and perform the other rights, powers, and duties that may be vested in the Department by law. (Source: P.A. 91-239, eff. 1-1-00.)

(20 ILCS 2505/2505-795) (was 20 ILCS 2505/39b19) Sec. 2505-795. Rules and regulations. The Department has the power to make reasonable rules and regulations that may be necessary to effectively enforce any of the powers herein granted. (Source: P.A. 91-239, eff. 1-1-00.)

(20 ILCS 2505/2505-80) (was 20 ILCS 2505/39b26) Sec. 2505-80. Cigarette Use Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Cigarette Use Tax Act. (Source: P.A. 91-239, eff. 1-1-00.)

(20 ILCS 2505/2505-805) Sec. 2505-805. Veterans property tax study. The Department shall conduct a study of the impact of the homestead exemption for veterans with disabilities on the property tax base for St. Clair County, Lake County, Will County, Madison County, Rock Island Co…

(20 ILCS 2505/2505-810) Sec. 2505-810. Veterans Property Tax Relief Reimbursement Pilot Program. (a) Subject to appropriation, for State fiscal years that begin on or after July 1, 2023 and before July 1, 2028, the Department shall establish and administer a Veterans Property Tax…

(20 ILCS 2505/2505-815) Sec. 2505-815. County Official Compensation Task Force. (a) The County Official Compensation Task Force is created to review the compensation of county-level officials as provided for in various State statutes and to make recommendations to the General Ass…

(20 ILCS 2505/2505-816) (Section scheduled to be repealed on December 31, 2026) Sec. 2505-816. Property tax system study. The Department, in consultation with the Department of Commerce and Economic Opportunity, shall conduct a study to evaluate the property tax system in the Sta…

(20 ILCS 2505/2505-85) (was 20 ILCS 2505/39b27) Sec. 2505-85. Hotel Operators' Occupation Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Hotel Operators' Occupation Tax Act. (Source: P.A. 91-239, eff. 1-1-00.)…

(20 ILCS 2505/2505-90) (was 20 ILCS 2505/39b28) Sec. 2505-90. Use Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Use Tax Act. (Source: P.A. 91-239, eff. 1-1-00.)