Chapter 35, REVENUE

(35 ILCS 200/1-75) Sec. 1-75. Inhabitants. The residents of a taxing district as counted in the most recent finalized decennial Federal census, unless otherwise stated. (Source: P.A. 88-455.)

(35 ILCS 128/1-75) Sec. 1-75. Records. Every cigarette machine operator who is required to procure a license under this Act shall keep within Illinois, at his licensed address: complete and accurate records of the quantity of such cigarettes made or fabricated; meter readings for…

(35 ILCS 200/1-80) Sec. 1-80. Legal Description; Proper Description; Description. The describing of property (a) by reference to government surveys or by metes and bounds; (b) when subdivided into lots and blocks, by reference to duly recorded plats, or (c) by reference to an ind…

(35 ILCS 1010/1-80) Sec. 1-80. Representation. (a) Appearances in proceedings conducted by the Tax Tribunal may be by the taxpayer or by an attorney admitted to practice in this State. The Tax Tribunal may allow an attorney who is not admitted to the practice of law in Illinois b…

(35 ILCS 128/1-80) Sec. 1-80. Subpoenas and witnesses; depositions. The Department, or any officer or employee of the Department designated in writing by the Director, shall, at its, his, or her own instance, or on the written request of any cigarette machine operator or other in…

(35 ILCS 1010/1-85) Sec. 1-85. Publication of decisions and electronic submission of documents. (a) The Tax Tribunal shall, within 180 days of the issuance of a decision, index and publish its final decision in such print or electronic form as it deems best adapted for public con…

(35 ILCS 128/1-85) Sec. 1-85. Regulations and rules; notice; hearings. The Department may adopt and enforce such reasonable rules and regulations relating to the administration and enforcement of this Act as may be deemed expedient. Whenever notice is required by this Act, such n…

(35 ILCS 200/1-85) Sec. 1-85. Local Assessment Officers. County assessors, supervisors of assessment, township assessors, multi-township assessors, boards of review, and boards of appeals. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 128/1-90) Sec. 1-90. The Illinois Administrative Procedure Act. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that: (1) paragraph (b) of…

(35 ILCS 200/1-90) Sec. 1-90. Mortgage lender. Any institution, association, partnership, corporation, or person that is engaged in this State in the business of making loans of moneys, or that regularly makes loans of moneys in this State, or that services loans, including the c…

(35 ILCS 1010/1-90) Sec. 1-90. Service of process and mailings. (a) Mailings by first class or certified or registered mail, postage prepaid, to the address of the taxpayer given on the taxpayer's petition, or to the address of the taxpayer's representative of record, if any, or …

(35 ILCS 190/1-900) Sec. 1-900. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 190/1-905) Sec. 1-905. (Amendatory provisions; text omitted). (Source: P.A. 104-468, eff. 6-16-26; text omitted.)

(35 ILCS 128/1-95) Sec. 1-95. Legal proceedings. All legal proceedings under this Act, whether civil or criminal, shall be instituted and prosecuted by the Attorney General or by the State's Attorney for the county in which an offense under this Act is committed, and all civil ac…

(35 ILCS 200/1-95) Sec. 1-95. Mortgagor. An owner of property situated in any county of this State who creates a lien against the property in favor of a mortgage lender by executing a mortgage, trust deed in the nature of a mortgage or other instrument in the nature of a mortgage…

(35 ILCS 1010/1-95) Sec. 1-95. Rules and forms. The Tax Tribunal is authorized to promulgate and adopt all reasonable rules and forms as may be necessary or appropriate to carry out the intent and purposes of this Act. Rules shall be adopted in accordance with the rulemaking proc…

(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 640/2-1) Sec. 2-1. Short title. This Article may be cited as the Electricity Excise Tax Law. (Source: P.A. 90-561, eff. 8-1-98.)

(35 ILCS 450/2-10) Sec. 2-10. Definitions. For the purposes of this Act, unless the context otherwise requires: "Barrel" for oil measurement means a barrel of 42 U.S. gallons of 231 cubic inches per gallon, computed at a temperature of 60 degrees Fahrenheit. "Construction" means …

(35 ILCS 200/2-10) Sec. 2-10. Mandatory establishment of multi-township assessment districts. Before August 1, 2002 and every 10 years thereafter, the supervisor of assessments shall prepare maps, by county, of the townships, indicating the number of inhabitants and the equalized…

(35 ILCS 640/2-10) Sec. 2-10. Election and registration to be self-assessing purchaser. Any purchaser for non-residential electric use may elect to register with the Department as a self-assessing purchaser and to pay the tax imposed by Section 2-4 directly to the Department, at …

(35 ILCS 640/2-10.6) Sec. 2-10.6. Revocation of certificate of registration. The Department may, after notice and a hearing as provided herein, revoke the certificate of registration of any person who violates any of the provisions of this Law. Before revocation of a certificate …

(35 ILCS 640/2-11) Sec. 2-11. Direct return and payment by self-assessing purchaser. When electricity is used or consumed by a self-assessing purchaser subject to the tax imposed by this Law who did not pay the tax to a delivering supplier maintaining a place of business within t…

(35 ILCS 640/2-12) Sec. 2-12. Applicability of Retailers' Occupation Tax Act, Public Utilities Revenue Act and Uniform Penalty and Interest Act. The Department shall have full power to administer and enforce this Law; to collect all taxes, penalties and interest due hereunder; to…

(35 ILCS 640/2-13) Sec. 2-13. Inspection of books and records. Every delivering supplier maintaining a place of business in this State who is obligated to collect and remit the tax imposed on a purchaser by this Law, and every self-assessing purchaser who is obligated to pay the …

(35 ILCS 640/2-14) Sec. 2-14. Rules and regulations; hearing; review under Administrative Review Law; death or incompetency of party. The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Law a…

(35 ILCS 450/2-15) Sec. 2-15. Tax imposed. (a) For oil and gas removed on or after July 1, 2013, there is hereby imposed a tax upon the severance and production of oil or gas from a well on a production unit in this State permitted, or required to be permitted, under the Illinois…

(35 ILCS 200/2-15) Sec. 2-15. Voluntary establishment of multi-township assessment districts. Any 2 or more contiguous townships in any one county, other than townships provided for in Sections 2-5 and 2-10, may by majority vote of each board of trustees of the townships, form a …

(35 ILCS 640/2-15) Sec. 2-15. Illinois Administrative Procedure Act; application. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department under this Law, except that: (1) paragraph (b) of S…

(35 ILCS 640/2-16) Sec. 2-16. Violations. Any purchaser or delivering supplier who is required to but fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this Law or any rule or regulation of the Department for the administrat…

(35 ILCS 640/2-17) Sec. 2-17. Office of Attorney General; Consumer Utilities Unit. From the moneys collected under this Law, the General Assembly shall appropriate sufficient moneys to the Office of the Attorney General to pay the expenses of the Consumer Utilities Unit incurred …

(35 ILCS 450/2-17) Sec. 2-17. Local Workforce Tax Rate Reduction. (a) The rate of tax imposed on working interest owners of a well under Section 2-15 of this Act shall be reduced by 0.25% for the life of the well when a minimum of 50% of the total workforce hours on the well site…

(35 ILCS 640/2-2) Sec. 2-2. Findings and intent. The General Assembly finds that the deregulation and restructuring of the electric utility industry in this State mandated and implemented by this amendatory Act of 1997, including the unbundling of services and the authorization o…

(35 ILCS 200/2-20) Sec. 2-20. Township and Multi-Township Boards of Trustees; Elected Assessors. The township supervisors and clerks of townships comprising a multi-township assessment district, and the township board of trustees in townships that are not a part of a multi-townsh…

(35 ILCS 450/2-20) Sec. 2-20. Taxable value; method of determining. The Department may determine the value of products severed from a production unit when the operator and purchaser are affiliated persons, when the sale and purchase of products is not an arm's length transaction,…

(35 ILCS 200/2-25) Sec. 2-25. Transition to multi-township organization. No later than December 1 preceding the date the multi-township assessor takes office, the assessors of townships included in the multi-township district and the supervisor of assessments shall deliver to the…

(35 ILCS 450/2-25) Sec. 2-25. Withholding of tax. Any purchaser who makes a monetary payment to a producer for his or her portion of the value of products from a production unit shall withhold from such payment the amount of tax due from the producer. Any purchaser who pays any t…

(35 ILCS 640/2-3) Sec. 2-3. Definitions. As used in this Law, unless the context clearly requires otherwise: (a) "Department" means the Department of Revenue of the State of Illinois. (b) "Director" means the Director of the Department of Revenue of the State of Illinois. (c) "Pe…

(35 ILCS 200/2-30) Sec. 2-30. Budget Making. At least 60 days prior to the beginning of each fiscal year, the assessor for each multi-township assessment district or township shall prepare and present on forms provided or approved by the Department an office budget for the ensuin…

(35 ILCS 450/2-30) Sec. 2-30. Payment and collection of tax. (a) For oil and gas removed on or after July 1, 2013, the tax incurred under this Act shall be due and payable on or before the last day of the month following the end of the month in which the oil or gas is removed fro…

(35 ILCS 450/2-35) Sec. 2-35. Registration of purchasers. A person who engages in business as a purchaser of oil or gas in this State shall register with the Department. Application for a certificate of registration shall be made to the Department upon forms furnished by the Depa…

(35 ILCS 200/2-35) Sec. 2-35. Disconnection petition. (a) A township with 1,000 or more inhabitants according to the last preceding special Federal Census may be disconnected from a multi-township district under this Section if: (1) the township had less than 1,000 inhabitants pr…

(35 ILCS 640/2-4) Sec. 2-4. Tax imposed. (a) Except as provided in subsection (b), a tax is imposed on the privilege of using in this State electricity purchased for use or consumption and not for resale, other than by municipal corporations owning and operating a local transport…

(35 ILCS 200/2-40) Sec. 2-40. Notice of disconnection. Within 60 days of an adoption of a disconnection petition under Section 2-35, the clerk or clerks of the disconnected township or townships shall notify the Department of that fact. When so notified, the Department shall amen…

(35 ILCS 450/2-40) Sec. 2-40. Inspection of records by the Department; subpoena power, contempt. The Department shall have the power to require any operator, producer, transporter, or person purchasing any oil or gas severed from the earth or water to furnish any additional infor…

(35 ILCS 200/2-45) Sec. 2-45. Selection and eligibility of township and multi-township assessors. (a) In all counties under township organization, township or multi-township assessors shall be qualified as required by subsections (b) through (d) of this Section and shall be elect…

(35 ILCS 450/2-45) Sec. 2-45. Purchaser's return and tax remittance. Each purchaser shall make a return to the Department showing the quantity of oil or gas purchased during the month for which the return is filed, the price paid therefor, total value, the name and address of the…

(35 ILCS 200/2-5) Sec. 2-5. Multi-township assessors. Townships with less than 1,000 inhabitants shall not elect assessors for each township but shall elect multi-township assessors. (1) If 2 or more townships with less than 1,000 inhabitants are contiguous, one multi-township as…