Chapter 35 — REVENUE

(35 ILCS 5/507III) Sec. 507III. Hunger Relief Fund checkoff. For taxable years ending on or after December 31, 2018, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the Hunger Relief Fund…

(35 ILCS 5/507J) Sec. 507J. (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)

(35 ILCS 5/507JJ) Sec. 507JJ. (Repealed). (Source: P.A. 98-463, eff. 8-16-13. Repealed by P.A. 104-270, eff. 8-15-25.)

(35 ILCS 5/507JJJ) Sec. 507JJJ. The Ronald McDonald House Charities Fund checkoff. For taxable years ending on or after December 31, 2021, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to …

(35 ILCS 5/507K) Sec. 507K. (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)

(35 ILCS 5/507KK) Sec. 507KK. (Repealed). (Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 101-275, eff. 8-9-19.)

(35 ILCS 5/507KKK) Sec. 507KKK. (Reserved). (Source: None; this Section number is reserved.)

(35 ILCS 5/507L) Sec. 507L. (Repealed). (Source: P.A. 99-933, eff. 1-27-17. Repealed by P.A. 104-2, eff. 6-16-25.)

(35 ILCS 5/507LL) Sec. 507LL. (Repealed). (Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 101-275, eff. 8-9-19.)

(35 ILCS 5/507LLL) Sec. 507LLL. The 100 Club of Illinois Fund checkoff. For taxable years ending on or after December 31, 2022, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the 100 Clu…

(35 ILCS 5/507M) Sec. 507M. (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)

(35 ILCS 5/507MM) Sec. 507MM. (Repealed). (Source: P.A. 94-773, eff. 5-18-06. Repealed by P.A. 99-933, eff. 1-27-17.)

(35 ILCS 5/507N) Sec. 507N. (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)

(35 ILCS 5/507NN) Sec. 507NN. (Repealed). (Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 99-933, eff. 1-27-17.)

(35 ILCS 5/507O) Sec. 507O. (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)

(35 ILCS 5/507OO) Sec. 507OO. (Renumbered). (Source: Renumbered by P.A. 95-876, eff. 8-21-08.)

(35 ILCS 5/507P) Sec. 507P. (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)

(35 ILCS 5/507PP) Sec. 507PP. (Repealed). (Source: P.A. 96-328, eff. 8-11-09. Repealed by P.A. 101-275, eff. 8-9-19.)

(35 ILCS 5/507Q) Sec. 507Q. (Repealed). (Source: P.A. 89-324, eff. 8-13-95. Repealed by P.A. 91-833, eff. 1-1-01; 91-836, eff. 1-1-01.)

(35 ILCS 5/507QQ) Sec. 507QQ. (Repealed). (Source: P.A. 95-876, eff. 8-21-08. Repealed by P.A. 104-2, eff. 6-16-25.)

(35 ILCS 5/507R) Sec. 507R. (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)

(35 ILCS 5/507RR) Sec. 507RR. (Repealed). (Source: P.A. 96-328, eff. 8-11-09. Repealed by P.A. 99-933, eff. 1-27-17.)

(35 ILCS 5/507S) Sec. 507S. (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)

(35 ILCS 5/507SS) Sec. 507SS. The hunger relief checkoff. For taxable years ending on or after December 31, 2009, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Hunger Relief Fund, a…

(35 ILCS 5/507T) Sec. 507T. (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)

(35 ILCS 5/507TT) Sec. 507TT. (Repealed). (Source: P.A. 96-1000, eff. 7-2-10. Repealed by P.A. 102-278, eff. 8-6-21.)

(35 ILCS 5/507U) Sec. 507U. Prostate Cancer Research Fund checkoff. The Department shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes to contribute to the Prostate Cancer Research Fund, as authorized by this amendatory Act of…

(35 ILCS 5/507UU) Sec. 507UU. (Repealed). (Source: P.A. 96-1424, eff. 8-3-10. Repealed by P.A. 99-576, eff. 7-15-16.)

(35 ILCS 5/507V) Sec. 507V. (Repealed). (Source: P.A. 92-651, eff. 7-11-02. Repealed by P.A. 99-933, eff. 1-27-17.)

(35 ILCS 5/507VV) Sec. 507VV. (Repealed). (Source: P.A. 96-1424, eff. 8-3-10. Repealed by P.A. 99-576, eff. 7-15-16.)

(35 ILCS 5/507W) Sec. 507W. (Repealed). (Source: P.A. 92-651, eff. 7-11-02. Repealed by P.A. 99-576, eff. 7-15-16.)

(35 ILCS 5/507WW) Sec. 507WW. (Repealed). (Source: P.A. 96-1424, eff. 8-3-10. Repealed by P.A. 99-933, eff. 1-27-17.)

(35 ILCS 5/507X) Sec. 507X. (Repealed). (Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 99-933, eff. 1-27-17.)

(35 ILCS 5/507XX) Sec. 507XX. (Repealed). (Source: P.A. 99-143, eff. 7-27-15. Repealed by P.A. 100-621, eff. 7-20-18.)

(35 ILCS 5/507Y) Sec. 507Y. The Illinois Military Family Relief checkoff. Beginning with taxable years ending on or after December 31, 2003, the Department shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes to contribute to t…

(35 ILCS 5/507YY) Sec. 507YY. Crime Stoppers checkoff. For taxable years ending on or after December 31, 2011, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Illinois State Crime Sto…

(35 ILCS 5/507Z) Sec. 507Z. (Repealed). (Source: P.A. 93-131, eff. 7-10-03. Repealed by P.A. 99-933, eff. 1-27-17.)

(35 ILCS 5/507ZZ) Sec. 507ZZ. After-School Rescue Fund checkoff. For taxable years ending on or after December 31, 2011, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the After-School R…

(35 ILCS 5/508) Sec. 508. (Repealed). (Source: P.A. 85-731. Repealed by P.A. 104-2, eff. 6-16-25.)

(35 ILCS 5/509) (from Ch. 120, par. 5-509) Sec. 509. Tax checkoff explanations. (a) All individual income tax return forms shall contain appropriate explanations and spaces to enable the taxpayers to designate contributions to the funds to which contributions may be made under th…

(35 ILCS 5/509.1) Sec. 509.1. Removal of excess tax-checkoff funds. Notwithstanding any provisions of this Act to the contrary, beginning on the effective date of this amendatory Act of the 95th General Assembly, there may not be more than 15 tax-checkoff funds contained on the i…

(35 ILCS 5/510) (from Ch. 120, par. 5-510) Sec. 510. Determination of amounts contributed. The Department shall determine the total amount contributed to each of the funds under this Article 5 and shall notify the State Comptroller and the State Treasurer of the amounts to be tra…

(35 ILCS 5/511) (from Ch. 120, par. 5-511) Sec. 511. Unless the Department is contesting an individual income tax refund due to any taxpayer, the Department shall provide the Comptroller with authorization for such refund to the taxpayer within 120 days of the date on which the r…

(35 ILCS 5/512) (from Ch. 120, par. 5-512) Sec. 512. (a) All individual income tax return forms for tax years ending December 31, 1986 through December 30, 1995 shall contain an appropriate space in which the taxpayer must indicate either (i) the name and number of the high schoo…

(35 ILCS 5/513) Sec. 513. Health benefits; easy enrollment program. (a) For tax years ending on or after December 31, 2022, the Department shall print on each standard individual income tax return a single provision that (i) allows the taxpayer to request information about the ta…

(35 ILCS 5/516) (from Ch. 120, par. 5-516) Sec. 516. The Department shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes to contribute to the Assistance to the Homeless Fund created by this amendatory Act of 1989, he or she may…

(35 ILCS 5/601) (from Ch. 120, par. 6-601) Sec. 601. Payment on due date of return. (a) In general. Every taxpayer required to file a return under this Act shall, without assessment, notice or demand, pay any tax due thereon to the Department, at the place fixed for filing, on or…

(35 ILCS 5/601.1) (Ch. 120, par. 6-601.1) Sec. 601.1. Payment by electronic funds transfer. (a) Beginning on October 1, 1993, a taxpayer who has an average monthly tax liability of $150,000 or more under Article 7 of this Act shall make all payments required by rules of the Depar…

(35 ILCS 5/602) (from Ch. 120, par. 6-602) Sec. 602. Tentative Payments. (a) In general. Pursuant to Section 505, the Department may promulgate regulations to provide automatic extensions of the time for filing a return. In connection with any other extension provided under Secti…

(35 ILCS 5/603) (from Ch. 120, par. 6-603) Sec. 603. (Repealed). (Source: Repealed by P.A. 88-195.)