Chapter 35 — REVENUE

(35 ILCS 5/1001) (from Ch. 120, par. 10-1001) Sec. 1001. Failure to File Tax Returns. (a) Failure to file tax return. In case of failure to file any tax return required under this Act on the date prescribed therefor, (determined with regard to any extensions of time for filing) t…

(35 ILCS 5/1002) (from Ch. 120, par. 10-1002) Sec. 1002. Failure to Pay Tax. (a) Negligence. If any part of a deficiency is due to negligence or intentional disregard of rules and regulations (but without intent to defraud) there shall be added to the tax as a penalty the amount …

(35 ILCS 5/1003) (from Ch. 120, par. 10-1003) Sec. 1003. Interest on Deficiencies. (a) In general. If any amount of tax imposed by this Act, including tax withheld by an employer, is not paid on or before the date prescribed for payment of such tax (determined without regard to a…

(35 ILCS 5/1004) (from Ch. 120, par. 10-1004) Sec. 1004. Failure to file withholding returns or annual transmittal forms for wage and tax statements. In addition to any other penalties imposed by this Act, a taxpayer failing to file a quarterly return or the annual transmittal fo…

(35 ILCS 5/1005) (from Ch. 120, par. 10-1005) Sec. 1005. Penalty for Underpayment of Tax. (a) In general. If any amount of tax required to be shown on a return prescribed by this Act is not paid on or before the date required for filing such return (determined without regard to a…

(35 ILCS 5/1006) (from Ch. 120, par. 10-1006) Sec. 1006. Frivolous Returns. In addition to any other penalty provided by this Act there is imposed a penalty of $500 upon any individual who files a purported return that does not contain information from which the substantial corre…

(35 ILCS 5/1007) Sec. 1007. Failure to register tax shelter or maintain list. (a) Penalty Imposed. Any person that fails to comply with the requirements of Section 1405.5 shall incur a penalty as provided in subsection (b). A person shall not be in compliance with the requirement…

(35 ILCS 5/1008) Sec. 1008. Promoting tax shelters. Except as herein provided, the provisions of Section 6700 of the Internal Revenue Code shall apply for purposes of this Act as if such Section applied to an Illinois deduction, credit, exclusion from income, allocation or apport…

(35 ILCS 5/101) (from Ch. 120, par. 1-101) Sec. 101. Short Title. This Act shall be known and may be cited as the "Illinois Income Tax Act." (Source: P.A. 76-261.)

(35 ILCS 5/102) (from Ch. 120, par. 1-102) Sec. 102. Construction. Except as otherwise expressly provided or clearly appearing from the context, any term used in this Act shall have the same meaning as when used in a comparable context in the United States Internal Revenue Code o…

(35 ILCS 5/103) (from Ch. 120, par. 1-103) Sec. 103. Renumbered Internal Revenue Code Provisions. If a provision of the United States Internal Revenue Code is specifically mentioned by number in a provision of this Act and if after the effective date of the legislation that estab…

(35 ILCS 5/1101) (from Ch. 120, par. 11-1101) Sec. 1101. Lien for Tax. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs …

(35 ILCS 5/1102) (from Ch. 120, par. 11-1102) Sec. 1102. Jeopardy assessments. (a) Jeopardy assessment and lien. (1) Assessment. If the Department finds that a taxpayer is about to depart from the State, or to conceal himself or his property, or to do any other act tending to pre…

(35 ILCS 5/1103) (from Ch. 120, par. 11-1103) Sec. 1103. Filing and priority of liens. (a) Filing in the State Tax Lien Registry. Nothing in this Article shall be construed to give the Department a preference over the rights of any bona fide purchaser, holder of a security intere…

(35 ILCS 5/1104) (from Ch. 120, par. 11-1104) Sec. 1104. Duration of Lien. The lien provided herein shall continue for 20 years from the date of filing the notice of lien under the provisions of section 1103 unless sooner released, or otherwise discharged. The provisions of this …

(35 ILCS 5/1105) (from Ch. 120, par. 11-1105) Sec. 1105. Release of liens. (a) In general. Upon payment by the taxpayer to the Department in cash or by guaranteed remittance of an amount representing the filing fees and charges for the lien and the filing fees and charges for the…

(35 ILCS 5/1106) (from Ch. 120, par. 11-1106) Sec. 1106. Nonliability for Costs. The Department shall not be required to furnish any bond nor to make a deposit for or pay any costs or fees of any court or officer thereof in any legal proceedings pursuant to the provisions of this…

(35 ILCS 5/1107) (from Ch. 120, par. 11-1107) Sec. 1107. Claim to Property. Whenever any process, issued from any court for the enforcement or collection of any liability created by this Act, shall be levied by any sheriff or other authorized person upon any personal property, an…

(35 ILCS 5/1108) (from Ch. 120, par. 11-1108) Sec. 1108. Foreclosure on Real Property. In addition to any other remedy provided for by the laws of this State, and provided that no hearing or proceedings for review provided by this Act shall be pending, and the time for the taking…

(35 ILCS 5/1109) (from Ch. 120, par. 11-1109) Sec. 1109. Demand and Seizure. In addition to any other remedy provided for by the laws of this State, if the tax imposed by this Act is not paid within the time required by this Act, the Department, or some person designated by it, m…

(35 ILCS 5/1110) (from Ch. 120, par. 11-1110) Sec. 1110. Redemption by State. The provisions of sections 5g and 5h of the Retailers' Occupation Tax Act (relating to time for redemption by the State of real estate sold at judicial or execution sale) as in effect on the effective d…

(35 ILCS 5/1201) (from Ch. 120, par. 12-1201) Sec. 1201. Administrative Review Law; Illinois Independent Tax Tribunal Act of 2012. The provisions of the Administrative Review Law, and the rules adopted pursuant thereto, shall apply to and govern all proceedings for the judicial r…

(35 ILCS 5/1202) (from Ch. 120, par. 12-1202) Sec. 1202. Venue. Except as otherwise provided in the Illinois Independent Tax Tribunal Act of 2012, the Circuit Court of the county wherein the taxpayer has his residence or commercial domicile, or of Cook County in those cases where…

(35 ILCS 5/1203) (from Ch. 120, par. 12-1203) Sec. 1203. Service, Certification and Dismissal. (a) Service. Service upon the Director or the Assistant Director of summons issued in an action to review a final administrative decision of the Department shall be service upon the Dep…

(35 ILCS 5/1204) (from Ch. 120, par. 12-1204) Sec. 1204. Modification of Assessment. An assessment reviewed under this Article shall be deemed confirmed or abated consistent with the final decision in such proceeding. (Source: P.A. 76-261.)

(35 ILCS 5/1301) (from Ch. 120, par. 13-1301) Sec. 1301. Willful and Fraudulent Acts. Any person who is subject to the provisions of this Act and who willfully fails to file a return, or who files a fraudulent return, or who willfully attempts in any other manner to evade or defe…

(35 ILCS 5/1302) (from Ch. 120, par. 13-1302) Sec. 1302. Willful Failure to Pay Over. Any person who accepts money that is due to the Department under this Act from a taxpayer for the purpose of acting as the taxpayer's agent to make the payment to the Department, but who willful…

(35 ILCS 5/1401) (from Ch. 120, par. 14-1401) Sec. 1401. Promulgation of Rules and Regulations. (a) In general. The Department is authorized to make, promulgate and enforce such reasonable rules and regulations, and to prescribe such forms, relating to the administration and enfo…

(35 ILCS 5/1402) (from Ch. 120, par. 14-1402) Sec. 1402. Notice. Whenever notice is required by this Act, such notice may, if not otherwise provided, be given or issued by mailing it by first-class mail addressed to the person concerned at his last known address. Notice to a pers…

(35 ILCS 5/1403) (from Ch. 120, par. 14-1403) Sec. 1403. Substitution of Parties. Whenever any proceeding provided by this Act is begun before the Department, either by the Department or by a person subject to this Act, and such person thereafter dies or becomes a person under le…

(35 ILCS 5/1404) (from Ch. 120, par. 14-1404) Sec. 1404. Appointment of Secretary of State as Agent for Service of Process. (a) In general. Any person who incurs tax liability under this Act, and who removes from this State or conceals his whereabouts, shall be deemed thereby to …

(35 ILCS 5/1405) (from Ch. 120, par. 14-1405) Sec. 1405. Transferees. The liability of a transferee of property of a taxpayer for any tax, penalty or interest due the Department under this Act, shall be assessed, paid and collected in the same manner and subject to the same provi…

(35 ILCS 5/1405.1) (from Ch. 120, par. 14-1405.1) Sec. 1405.1. Information Reports: (a) Rents and royalties. Any person maintaining an office or transacting business in Illinois and required under Sections 6041 and 6050N of the Internal Revenue Code of 1986 to report to the U.S. …

(35 ILCS 5/1405.2) (from Ch. 120, par. 14-1405.2) Sec. 1405.2. Information reports for payments made under contracts for personal services: (a) Payments made on or after January 1, 1989, under contracts for personal services. Any person maintaining an office or transacting busine…

(35 ILCS 5/1405.3) (from Ch. 120, par. 14-1405.3) Sec. 1405.3. (a) Payments made on or after January 1, 1989, for prizes or awards. Any person maintaining an office or transacting business in Illinois shall maintain a record, in a format in which the record is subject to review b…

(35 ILCS 5/1405.4) Sec. 1405.4. Tax refund inquiries; response. The Department of Revenue shall establish procedures to inform taxpayers of the status of their refunds and shall provide a response to each inquiry concerning refunds under this Act within 10 days after receiving th…

(35 ILCS 5/1405.5) Sec. 1405.5. Registration of tax shelters. (a) Federal tax shelter. Any material advisor required to make a return under Section 6111 of the Internal Revenue Code with respect to a reportable transaction shall send a duplicate of the return to the Department no…

(35 ILCS 5/1405.6) Sec. 1405.6. Investor lists. (a) Federal abusive tax shelter. Any person required to maintain a list under Section 6112 of the Internal Revenue Code shall furnish a duplicate of such list to the Department not later than the earlier of the time such list is req…

(35 ILCS 5/1406) (from Ch. 120, par. 14-1406) Sec. 1406. Identifying Numbers. (a) Supplying of identifying numbers. When required by regulations prescribed by the Department: (1) Inclusion in returns. Any person required under this Act to make a return, statement, or other docume…

(35 ILCS 5/1407) (from Ch. 120, par. 14-1407) Sec. 1407. Amounts Less than $1. (a) Payments, refunds, etc. The Department may by regulations provide that if a total amount of less than $1 is payable, refundable or creditable, such amount may be disregarded or, alternatively, shal…

(35 ILCS 5/1408) (from Ch. 120, par. 14-1408) Sec. 1408. Except as otherwise provided in the Illinois Independent Tax Tribunal Act of 2012, the Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Depa…

(35 ILCS 5/1501) (from Ch. 120, par. 15-1501) Sec. 1501. Definitions. (a) In general. When used in this Act, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof: (1) Business income. The term "business income" means all income that may be t…

(35 ILCS 5/1502) (from Ch. 120, par. 15-1502) Sec. 1502. Arrangement and Captions. No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular Section or provision of this Act, nor shall any …

(35 ILCS 5/1601) (from Ch. 120, par. 16-1601) Sec. 1601. Severability. Any clause, sentence, section, provision or part of this Act or the application thereof to any person or circumstance shall be adjudged to be unconstitutional, the remainder of this Act or its application to p…

(35 ILCS 5/1701) (from Ch. 120, par. 17-1701) Sec. 1701. Effective Date. This Act shall take effect August 1, 1969. (Source: P.A. 76-261.)

(35 ILCS 5/201) Sec. 201. Tax imposed. (a) In general. A tax measured by net income is hereby imposed on every individual, corporation, trust and estate for each taxable year ending after July 31, 1969 on the privilege of earning or receiving income in or as a resident of this St…

(35 ILCS 5/201.1) Sec. 201.1. (Repealed). (Source: P.A. 101-8. Repealed by P.A. 102-558, eff. 8-20-21.)

(35 ILCS 5/201.5) Sec. 201.5. State spending limitation and tax reduction. (a) If, beginning in State fiscal year 2012 and continuing through State fiscal year 2015, State spending for any fiscal year exceeds the State spending limitation set forth in subsection (b) of this Secti…

(35 ILCS 5/202) (from Ch. 120, par. 2-202) Sec. 202. Net Income Defined. In general. For purposes of this Act, a taxpayer's net income for a taxable year shall be that portion of his base income for such year which is allocable to this State under the provisions of Article 3, les…

(35 ILCS 5/202.3) (from Ch. 120, par. 2-202.3) Sec. 202.3. Net income attributable to the period prior to July 1, 1989 and net income attributable to the period after June 30, 1989. (a) In general. With respect to the taxable year of a taxpayer beginning prior to July 1, 1989 and…