Chapter 35 — REVENUE

(35 ILCS 185/35-55) Sec. 35-55. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-60) Sec. 35-60. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-65) Sec. 35-65. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-70) Sec. 35-70. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-75) Sec. 35-75. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-80) Sec. 35-80. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-85) Sec. 35-85. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-90) Sec. 35-90. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 185/35-95) Sec. 35-95. The State Finance Act is amended by repealing Section 5.490. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 185/5-1) Sec. 5-1. Short title. This Article may be cited as the Leveling the Playing Field for Illinois Retail Act. References in this Article to "this Act" means this Article. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 185/5-10) Sec. 5-10. Definitions. As used in this Act: "Certified service provider" means an agent certified by the Department to perform the use and occupation tax functions of remote retailers, retailers maintaining a place of business in this State, and servicemen mai…

(35 ILCS 185/5-15) Sec. 5-15. Certification of certified service providers. The Department shall establish standards for the certification of certified service providers and certified automated systems and may act jointly with other states to accomplish these ends. The Department…

(35 ILCS 185/5-20) Sec. 5-20. Provision of databases. The Department shall, no later than July 1, 2020: (1) provide and maintain an electronic database of defined product categories that identifies the taxability of each category; (2) provide and maintain an electronic database o…

(35 ILCS 185/5-25) Sec. 5-25. Certification. (a) The Department shall, no later than July 1, 2020: (1) establish uniform minimum standards that companies wishing to be designated as a certified service provider in this State must meet; (2) establish uniform minimum standards that…

(35 ILCS 185/5-27) Sec. 5-27. Tax remittance agreement. (a) Before using the services of a certified service provider to remit taxes, remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a place of business in this State using a ce…

(35 ILCS 185/5-30) Sec. 5-30. Database; relief from liability; annual verification; refunds. (a) The Department shall, to the best of its ability, utilize an electronic database to provide information assigning purchaser addresses to the proper local taxing jurisdiction. (b) Remo…

(35 ILCS 185/5-5) Sec. 5-5. Findings. The General Assembly finds that certified service providers and certified automated systems simplify use and occupation tax compliance for remote retailers, retailers maintaining a place of business in this State, and servicemen maintaining a…

(35 ILCS 185/5-97) Sec. 5-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 185/99-95) Sec. 99-95. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate o…

(35 ILCS 185/99-97) Sec. 99-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 185/99-99) Sec. 99-99. Effective date. This Act takes effect upon becoming law, except that the changes made to Section 2 of the Use Tax Act take effect on January 1, 2020. (Source: P.A. 101-31, eff. 6-28-19.)

(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 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 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 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 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 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 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 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 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 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 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 200/1-15) 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 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 200/1-20) Sec. 1-20. Collector; collectors. County, township, and deputy collectors. (Source: P.A. 86-1481; 87-877; 88-455.)

(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 200/1-25) Sec. 1-25. Collector's tax book; Collector's warrant book. When used in reference to a collector's tax book, all mechanically, electronically, or otherwise produced record making material. The substantive information required to be placed in and kept as a publi…

(35 ILCS 200/1-3) Sec. 1-3. Definitions. The words and phrases in this Article, when used in this Code, are defined as follows: (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 200/1-30) Sec. 1-30. Columns. When used in a reference to Collector's tax books, includes any kind of division that will clearly separate the material required by this Code to be placed in separate columns. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 200/1-35) Sec. 1-35. County Board. The elected governing body of a county. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 200/1-40) Sec. 1-40. Department. Department of Revenue of the State of Illinois. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 200/1-45) Sec. 1-45. Developed coal. When used in connection with valuing coal means the acres of land for which a permit has been issued under the Surface Coal Mining Land Conservation and Reclamation Act containing coal that is anticipated to be mined during the lesser…

(35 ILCS 200/1-46) Sec. 1-46. Electronic. Includes electrical, digital, magnetic, optical, electromagnetic, or any other form of technology that has capabilities similar to these technologies. (Source: P.A. 97-1054, eff. 1-1-13.)

(35 ILCS 200/1-47) Sec. 1-47. Electronic record. A record generated, communicated, received, or stored by electronic means for use in an information system or for transmission from one information system to another. (Source: P.A. 97-1054, eff. 1-1-13.)

(35 ILCS 200/1-48) Sec. 1-48. Electronic signature. A signature in electronic form attached to, or logically associated with, an electronic record. (Source: P.A. 97-1054, eff. 1-1-13.)

(35 ILCS 200/1-5) Sec. 1-5. Assessment book; book or list. When used in reference to an assessment book, all mechanically, electronically, or otherwise produced record making material. The substantive information required to be placed in and kept as a public record in an assessme…

(35 ILCS 200/1-50) Sec. 1-50. Fair cash value. The amount for which a property can be sold in the due course of business and trade, not under duress, between a willing buyer and a willing seller. (Source: P.A. 88-455.)