Chapter 20 — EXECUTIVE BRANCH

(20 ILCS 2421/50) Sec. 50. Hearings; arbitration. (a) Any blind vendor dissatisfied with any act or omission arising from the operation or administration of the vending facility program may submit to the Secretary a request for a full evidentiary hearing. This hearing shall be pr…

(20 ILCS 2421/60) Sec. 60. General provisions. (a) Blind vendors operating vending facilities are subject to the applicable license or permit requirements of the county or municipality in which the facility is located necessary for the conduct of their business. (b) Vendors licen…

(20 ILCS 2421/65) Sec. 65. Program rules. (a) The Secretary shall promulgate and adopt necessary rules, and do all things necessary and proper to carry out this Act. The Secretary by delegation shall review these rules with the Committee at least every 3 years. (b) The rules shal…

(20 ILCS 2421/70) Sec. 70. Property Survey and Report. (a) The Department shall survey and report on State property and vending facilities not later than December 31, 2010. The report shall contain the following information: (1) A list of all State property or other property with…

(20 ILCS 2421/90) Sec. 90. The Blind Persons Operating Vending Facilities Act is repealed. (Source: P.A. 96-644, eff. 1-1-10.)

(20 ILCS 2505/2505-1) Sec. 2505-1. Article short title. This Article 2505 of the Civil Administrative Code of Illinois may be cited as the Department of Revenue Law. (Source: P.A. 91-239, eff. 1-1-00.)

(20 ILCS 2505/2505-10) (was 20 ILCS 2505/39b) Sec. 2505-10. Powers, generally. The Department has the powers enumerated in the following Sections. (Source: P.A. 91-239, eff. 1-1-00.)

(20 ILCS 2505/2505-100) (was 20 ILCS 2505/39b30) Sec. 2505-100. Service Occupation Tax Act; Service Use Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Service Occupation Tax Act and the Service Use Tax Act. (So…

(20 ILCS 2505/2505-105) (was 20 ILCS 2505/39b31) Sec. 2505-105. Coin-Operated Amusement Device and Redemption Machine Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Coin-Operated Amusement Device and Redemption…

(20 ILCS 2505/2505-15) (was 20 ILCS 2505/39b1) Sec. 2505-15. Municipal retailers' occupation and service occupation taxes. The Department has the power to administer and enforce all ordinances and resolutions of municipalities imposing a retailers' occupation tax or a service occ…

(20 ILCS 2505/2505-175) (was 20 ILCS 2505/39c-2) Sec. 2505-175. Business in interstate commerce; restricted application of tax statutes. It is the intent of the General Assembly that provisions in any Illinois tax statute that restrict application of the statute by stating substa…

(20 ILCS 2505/2505-190) (was 20 ILCS 2505/39c-4) Sec. 2505-190. Tax Compliance and Administration Fund. (a) Amounts deposited into the Tax Compliance and Administration Fund, a special fund in the State treasury that is hereby created, must be appropriated to the Department to re…

(20 ILCS 2505/2505-20) (was 20 ILCS 2505/39b2) Sec. 2505-20. Motor Fuel Tax Law; Environmental Impact Fee Law; fuel tax agreements and programs. (a) The Department has the power to administer and enforce the rights, powers and duties contained in the Motor Fuel Tax Law that relat…

(20 ILCS 2505/2505-200) (was 20 ILCS 2505/39c-1a) Sec. 2505-200. Electronic filing rules. (a) The Department may adopt rules to authorize the electronic filing of any return or document required to be filed under any Act administered by the Department. (b) The Department may adop…

(20 ILCS 2505/2505-205) (was 20 ILCS 2505/39c-1b) Sec. 2505-205. Return by facsimile. Consistent with rules adopted by the Department, a person may transmit, by facsimile, any return or document required to be filed with the Department under any Act administered by the Department…

(20 ILCS 2505/2505-210) (was 20 ILCS 2505/39c-1) Sec. 2505-210. Electronic funds transfer. (a) The Department may provide means by which persons having a tax liability under any Act administered by the Department may use electronic funds transfer to pay the tax liability. (b) Man…

(20 ILCS 2505/2505-215) (was 20 ILCS 2505/39c-3) Sec. 2505-215. Installment agreements; guaranteed remittance or automated clearing house debit payments. Any taxpayer who has entered into an installment agreement for payment of a tax liability and who, during any 12-month period,…

(20 ILCS 2505/2505-25) (was 20 ILCS 2505/39b3) Sec. 2505-25. Retailers' Occupation Tax Act. The Department has the power to administer and enforce all the rights, powers, and duties contained in the Retailers' Occupation Tax Act to collect all revenues thereunder and to succeed t…

(20 ILCS 2505/2505-250) (was 20 ILCS 2505/39c) Sec. 2505-250. Compromising debts due to the State. Under no circumstances shall any officer or employee of the Department compromise any debt due to this State, except in case of actions of the Director after review by the board of …

(20 ILCS 2505/2505-255) Sec. 2505-255. Payment by credit card. The Department may adopt rules and regulations for payment by credit card of any amount due under any Act administered by the Department only when the Department is not required to pay a discount fee charged by the cr…

(20 ILCS 2505/2505-275) (was 20 ILCS 2505/39e) Sec. 2505-275. Tax overpayments. In the case of overpayment of any tax liability arising from an Act administered by the Department, the Department may credit the amount of the overpayment and any interest thereon against any final t…

(20 ILCS 2505/2505-30) (was 20 ILCS 2505/39b4) Sec. 2505-30. Cigarette Tax Act. The Department has the power to administer and enforce all the rights, powers, and duties contained in the Cigarette Tax Act to collect all revenues thereunder and to succeed to all the rights, powers…

(20 ILCS 2505/2505-300) (was 20 ILCS 2505/39b15) Sec. 2505-300. Failure or neglect to comply with tax laws. The Department has the power to request the institution of proceedings, actions, and prosecutions to enforce the laws relating to the penalties, liabilities, and punishment…

(20 ILCS 2505/2505-305) (was 20 ILCS 2505/39b15.1) Sec. 2505-305. Investigators. (a) The Department has the power to appoint investigators to conduct all investigations, searches, seizures, arrests, and other duties imposed under the provisions of any law administered by the Depa…

(20 ILCS 2505/2505-306) Sec. 2505-306. Retiring investigators; purchase of service firearm and badge. The Director shall establish a program to allow a Department investigator who is honorably retiring in good standing to purchase either one or both of the following: (1) any badg…

(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 2505/2505-550) Sec. 2505-550. (Repealed). (Source: P.A. 93-1067, eff. 1-15-05. Repealed by P.A. 104-435, eff. 11-21-25.)

(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,…