Chapter 20 — EXECUTIVE BRANCH

(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. Messages Tax Act; Gas Revenue Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Messages Tax Act and the Gas Revenue Tax Act. (Source: P.A. 91-239, eff…

(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 2505/2505-755) Sec. 2505-755. (Repealed). (Source: P.A. 98-1098, eff. 8-26-14. Repealed internally, eff. 1-1-17)

(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 2505/2505-800) Sec. 2505-800. (Repealed). (Source: P.A. 100-836, eff. 8-13-18. Repealed internally, eff. 7-1-19.)

(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.)

(20 ILCS 2505/2505-95) (was 20 ILCS 2505/39b29) Sec. 2505-95. County retailers' occupation and service occupation taxes. The Department has the power to administer and enforce all ordinances and resolutions of counties imposing a retailers' occupation tax or a service occupation …

(20 ILCS 2510/2510-1) Sec. 2510-1. Short title. This Article 2510 of the Civil Administrative Code of Illinois may be cited as the Certified Audit Program Law. (Source: P.A. 92-456, eff. 8-21-01.)

(20 ILCS 2510/2510-10) Sec. 2510-10. Certified audit project. (a) Subject to appropriation, the Department is authorized to initiate a certified audit pilot project to further enhance tax compliance reviews performed by qualified practitioners and to encourage taxpayers to hire q…

(20 ILCS 2510/2510-15) Sec. 2510-15. Practitioner responsibilities. Any practitioner responsible for planning, directing, or conducting a certified audit or reporting on a participating taxpayer's tax compliance shall be a qualified practitioner. For purposes of this Section, a p…

(20 ILCS 2510/2510-20) Sec. 2510-20. Notification. (a) A qualified practitioner shall notify the Department of an engagement to perform a certified audit and shall provide the Department with the information the Department deems necessary to identify the taxpayer, to confirm that…

(20 ILCS 2510/2510-25) Sec. 2510-25. Audit performance and review. (a) Upon the Department's designation of the agreed-upon procedures to be followed by a practitioner in a certified audit, the qualified practitioner shall perform the engagement and shall timely submit a complete…

(20 ILCS 2510/2510-3) Sec. 2510-3. Findings. The General Assembly finds that: (1) Voluntary compliance is the cornerstone of an effective tax system. (2) Despite attempts by the General Assembly, State taxes are not simple. (3) Even the most diligent taxpayers through mistake or …

(20 ILCS 2510/2510-30) Sec. 2510-30. Rules. To implement the certified audit project, the Department shall have authority to adopt rules including, but not limited to: (1) The availability of the certification program required for participation in the project; (2) The requirement…

(20 ILCS 2510/2510-5) Sec. 2510-5. Definitions. As used in this Article: "Certification program" means an instructional curriculum, examination, and process for certification, recertification, and revocation of certification of certified public accountants that is administered by…

(20 ILCS 2515/1) (from Ch. 127, par. 2001) Sec. 1. Short title. This Act shall be known and may be cited as the "Illinois Department of Revenue Sunshine Act". (Source: P.A. 82-727.)

(20 ILCS 2515/2) (from Ch. 127, par. 2002) Sec. 2. Terms defined. For the purposes of this Act the terms set out in Sections 2.1 through 2.3 have the meanings ascribed to them in those Sections. (Source: P.A. 82-727.)

(20 ILCS 2515/2.1) (from Ch. 127, par. 2002.1) Sec. 2.1. "Department" means the Department of Revenue of the State of Illinois. (Source: P.A. 82-727.)

(20 ILCS 2515/2.2) (from Ch. 127, par. 2002.2) Sec. 2.2. "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, or a receiver, trustee, conservator, or other representative appointed by order of any…

(20 ILCS 2515/2.3) (from Ch. 127, par. 2002.3) Sec. 2.3. "Revenue laws" means any statutes, rules or regulations administered or promulgated by the Department. (Source: P.A. 97-464, eff. 10-15-11.)

(20 ILCS 2515/3) (from Ch. 127, par. 2003) Sec. 3. Any written informal ruling, opinion or letter issued by the Department in response to an inquiry or request for any opinion from any person regarding the interpretation of, liability incurred under, coverage of or applicability …

(20 ILCS 2515/3.5) Sec. 3.5. Instruction booklet; major revenue expenditures. The Department of Revenue must include within the instruction booklet that accompanies the income tax return a report from the Comptroller containing the following information: (1) A summary of (i) the …

(20 ILCS 2515/4) (from Ch. 127, par. 2004) Sec. 4. The Department shall submit for publication quarterly in the Illinois Register an index of any informal rulings, opinions or letters issued by the Department during the quarter and required to be made available by Section 3. The …

(20 ILCS 2520/1) (from Ch. 120, par. 2301) Sec. 1. Short title. This Act shall be known and may be cited as the "Taxpayers' Bill of Rights Act". (Source: P.A. 86-176; 86-189.)

(20 ILCS 2520/2) (from Ch. 120, par. 2302) Sec. 2. Legislative Declaration. The General Assembly finds and declares that taxes are the most sensitive point of contact between citizens and their government, and that there is a delicate balance between revenue collection and freedo…

(20 ILCS 2520/4) (from Ch. 120, par. 2304) Sec. 4. Department responsibilities. The Department of Revenue shall have the following powers and duties to protect the rights of taxpayers: (a) To furnish each taxpayer with a written statement of rights whenever such taxpayer receives…

(20 ILCS 2520/5) (from Ch. 120, par. 2305) Sec. 5. Taxpayer's suits. Taxpayers have the right to sue the Department of Revenue if such Department intentionally or recklessly disregards tax laws or regulations in collecting taxes. The maximum recovery for damages in such a suit sh…

(20 ILCS 2520/6) (from Ch. 120, par. 2306) Sec. 6. Review of liens. The Department of Revenue shall establish an internal review process concerning liens against taxpayers and if the lien is determined to be improper the Department shall publicly disclose this fact and correct th…