Chapter 35, REVENUE

(35 ILCS 200/1-1) Sec. 1-1. Short title. This Act may be cited as the Property Tax Code. (Source: P.A. 88-455.)

(35 ILCS 1010/1-1) Sec. 1-1. Short title. This Act may be cited as the Illinois Independent Tax Tribunal Act of 2012. (Source: P.A. 97-1129, eff. 8-28-12.)

(35 ILCS 128/1-1) Sec. 1-1. Short title. This Act may be cited as the Cigarette Machine Operators' Occupation Tax Act. (Source: P.A. 97-688, eff. 6-14-12.)

(35 ILCS 190/1-1) Sec. 1-1. Short title. This Article may be cited as the Targeted Advertising Services Tax Act. References in this Article to "this Act" mean this Article. (Source: P.A. 104-468, eff. 6-16-26.)

(35 ILCS 128/1-10) Sec. 1-10. Tax imposed. (a) Beginning August 1, 2012, a tax is imposed upon all persons engaged in the business of operating a cigarette machine. The tax is imposed at the rate of 99 mills per cigarette made or fabricated by a cigarette machine possessed by a c…

(35 ILCS 190/1-10) Sec. 1-10. Definitions. As used in this Act: "Department" means the Department of Revenue. "Device" means any medium through which targeted advertising services may be accessed, including stationary or portable computing devices, tablets, phones, and smart devi…

(35 ILCS 200/1-10) Sec. 1-10. Assessor; assessors. County, township, multi-township or deputy assessors, all of whom evaluate and appraise property. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 1010/1-10) Sec. 1-10. Definitions. For the purposes of this Act: "Department" means the Department of Revenue. "Taxpayer" means a person who has received a protestable notice of assessment, a claim denial, or a protestable notice of penalty liability within the Tax Tribu…

(35 ILCS 128/1-100) Sec. 1-100. Arrest and seizure. Any duly authorized employee of the Department: may arrest without warrant any person committing in his presence a violation of any of the provisions of this Act; may without a search warrant inspect all cigarettes and cigarette…

(35 ILCS 200/1-100) Sec. 1-100. Multi-Township Assessor. An official elected to perform the duties of a township assessor in an assessing district comprising more than one township. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 1010/1-100) Sec. 1-100. Confidentiality. All information received by the Tax Tribunal as a result of a hearing or investigation conducted under the provisions of this Act shall be public, except for tax returns and information received under seal pursuant to Section 1-65…

(35 ILCS 128/1-105) Sec. 1-105. Hearings regarding seized cigarettes and cigarette machines. After seizing any cigarettes or cigarette machines, as provided in Section 1-100 of this Act, the Department shall hold a hearing and shall determine whether such cigarettes, at the time …

(35 ILCS 200/1-105) Sec. 1-105. Multi-Township Assessment District Board of Trustees; Multi-Township Board of Trustees. The township supervisors and the township clerks of the several townships comprising a district for assessment purposes serving ex officio as the Multi-Township…

(35 ILCS 128/1-110) Sec. 1-110. Filing of a complaint. Whenever any peace officer of the State or any duly authorized officer or employee of the Department shall have reason to believe that any violation of this Act has occurred and that the person so violating the Act has in tha…

(35 ILCS 200/1-110) Sec. 1-110. Number. The singular shall include the plural, and the plural shall include the singular. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 128/1-115) Sec. 1-115. False or fraudulent reports. Any person required by this Act to make, file, render, sign, or verify any report or return, or any officer, agent, or employee of that person, who makes any false or fraudulent report or return or files any false or fr…

(35 ILCS 200/1-115) Sec. 1-115. Oath. Oath or affirmation. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 200/1-120) Sec. 1-120. Property Index Number or Permanent Index Number; PIN. A number used to identify a parcel of property for assessment and taxation purposes. The index number shall constitute a sufficient description of the property to which it has been assigned, whe…

(35 ILCS 128/1-120) Sec. 1-120. Possession of more than 200 contraband cigarettes; penalty. Any person possessing more than 200 contraband cigarettes is liable to pay, to the Department, for deposit into the Tax Compliance and Administration Fund, a penalty of $1 for each such ci…

(35 ILCS 128/1-125) Sec. 1-125. Possession of not less than 20 and not more than 200 contraband cigarettes; penalty. Any person possessing not less than 20 and not more than 200 contraband cigarettes is liable to pay to the Department, for deposit into the Tax Compliance and Admi…

(35 ILCS 200/1-125) Sec. 1-125. Person; Persons. Male, female, corporation, company, firm, society, singular or plural number. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 128/1-130) Sec. 1-130. Punishment for sale or possession of contraband cigarettes. (a) Possession or sale of 200 or less contraband cigarettes. Any person who has in his or her possession or sells 200 or less contraband cigarettes is guilty of a Class A misdemeanor. (b) …

(35 ILCS 200/1-130) Sec. 1-130. Property; real property; real estate; land; tract; lot. (a) The land itself, with all things contained therein, and also all buildings, structures and improvements, and other permanent fixtures thereon, including all oil, gas, coal, and other miner…

(35 ILCS 128/1-135) Sec. 1-135. Unlawful operation of cigarette machines. Whoever operates a cigarette machine without a license is guilty of a Class 4 felony. Notwithstanding this Section, and any other provisions of this Act, an individual may own a cigarette machine for that i…

(35 ILCS 200/1-135) Sec. 1-135. Section. A Section of this Code unless otherwise stated. (Source: P.A. 88-455.)

(35 ILCS 200/1-136) Sec. 1-136. Signed or signature. Includes any symbol executed or adopted, or any security procedure employed or adopted, using electronic means or otherwise, by or on behalf of a person with the intent to authenticate a record. (Source: P.A. 97-1054, eff. 1-1-…

(35 ILCS 128/1-140) Sec. 1-140. Failure to keep records; penalty. Any person required by this Act to keep records of any kind, who fails to keep the required records or falsifies those records, is guilty of a Class 4 felony. (Source: P.A. 97-688, eff. 6-14-12.)

(35 ILCS 200/1-140) Sec. 1-140. Stamp, stamped or stamping. In columns, on receipts, or otherwise as provided in this Code, includes any print, punch symbol, or electronic validation used to represent a stamp or stamping. Where this Code requires words or abbreviations of words t…

(35 ILCS 128/1-145) Sec. 1-145. Failure to preserve records; penalty. Any person who fails to safely preserve the records required by Section 1-75 of this Act for the period of 3 years, as required by that Section, in such manner as to insure permanency and accessibility for insp…

(35 ILCS 200/1-145) Sec. 1-145. Tax; Taxes. Any tax, special assessments or costs, interest or penalty imposed upon property. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 200/1-147) Sec. 1-147. Tax deed auction. "Tax deed auction" means the transfer of property by an auction conducted in accordance with Sections 21-90, 22-10, 22-40, or 22-42 of this Code. (Source: P.A. 104-553, eff. 7-10-26.)

(35 ILCS 200/1-148) Sec. 1-148. Tax sale. "Tax sale" means the transfer of a property tax lien or tax certificate in accordance with Sections 21-90, 21-145, 21-205, 21-225, 21-250, or 21-260 of this Code. (Source: P.A. 104-553, eff. 7-10-26.)

(35 ILCS 1010/1-15) Sec. 1-15. Independent Tax Tribunal; establishment. (a) For the purpose of effectuating the policy declared in Section 1-5 of this Act, a State agency known as the Illinois Independent Tax Tribunal is created. The Tax Tribunal shall have the powers and duties …

(35 ILCS 200/1-15) Sec. 1-15. Chief county assessment officer. The supervisor of assessments or the county assessor in each county. (Source: P.A. 88-455.)

(35 ILCS 190/1-15) Sec. 1-15. Tax imposed. (a) Beginning January 1, 2027, a tax is imposed upon providers of targeted advertising services at the rate of 10% of the gross receipts derived from such targeted advertising services provided in this State. (b) The impact of the tax le…

(35 ILCS 128/1-15) Sec. 1-15. Cigarette machine operator license. No person may engage in the business of operating a cigarette machine in this State on or after August 1, 2012 without first having obtained a license from the Department. Application for a license shall be made to…

(35 ILCS 128/1-150) Sec. 1-150. Forfeit of bond. If a cigarette machine operator is convicted of the violation of any of the provisions of this Act, or if his or her license is revoked and no review is had of the order or revocation, or if on review thereof the decision is advers…

(35 ILCS 200/1-150) Sec. 1-150. Taxing District. Any unit of local government, school district or community college district with the power to levy taxes. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 200/1-155) Sec. 1-155. Year. When used in this Code, with reference to taxes of or for a year, means a calendar year. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 128/1-155) Sec. 1-155. Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this Act shall be limited by a reasonable and appropriate sunset d…

(35 ILCS 128/1-160) Sec. 1-160. Distribution of receipts by the Department. All moneys received by the Department under this Act shall be deposited into the Healthcare Provider Relief Fund. (Source: P.A. 97-688, eff. 6-14-12.)

(35 ILCS 128/1-165) Sec. 1-165. Exemption. Persons who are not operating cigarette machines as defined in this Act and are engaged in the business of renting, leasing or selling cigarette machines to persons are exempt from the provisions of this Act. (Source: P.A. 97-688, eff. 6…

(35 ILCS 128/1-170) Sec. 1-170. Notice. Any person who distributes or offers for sale or rent a cigarette machine in this State shall provide notice to any potential purchaser, lessee, or lessor of that cigarette machine or any retail space containing a cigarette machine. The not…

(35 ILCS 128/1-20) Sec. 1-20. Revocation, cancellation, or suspension of license. The Department may, after notice and hearing as provided for by this Act, revoke, cancel, or suspend the license of any cigarette machine operator for the violation of any provision of this Act, or …

(35 ILCS 190/1-20) Sec. 1-20. Determining the location of a user-consumer. (a) The location of a user-consumer shall be determined by the provider of targeted advertising services using the totality of the user-consumer contact information within the provider's possession or cont…

(35 ILCS 200/1-20) Sec. 1-20. Collector; collectors. County, township, and deputy collectors. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 1010/1-20) Sec. 1-20. Transfer of administrative record. If the taxpayer makes an election pursuant to Section 1-15 of this Act to remove a proceeding to the Tax Tribunal, any document, including pleadings and orders, that would constitute part of the administrative reco…

(35 ILCS 200/1-21) Sec. 1-21. Interested party. "Interested party" means any party having an interest in the property as revealed by a title examination of public records. "Interested party" does not include the holder of the benefit or burden of any easement whose interest is pr…

(35 ILCS 200/1-23) Sec. 1-23. Compulsory sale. "Compulsory sale" means (i) the sale of real estate for less than the amount owed to the mortgage lender or mortgagor, if the lender or mortgagor has agreed to the sale, commonly referred to as a "short sale" and (ii) the first sale …

(35 ILCS 1010/1-25) Sec. 1-25. Judges; number; term of office; removal. (a) The Governor shall, with the advice and consent of the Senate, appoint a Chief Administrative Law Judge to be the executive of the Tax Tribunal. The Chief Administrative Law Judge shall serve a 5-year ter…