Chapter 35, REVENUE

(35 ILCS 720/1) (from Ch. 120, par. 1901) Sec. 1. (a) The Department of Revenue and any unit of local government may agree to the Department's collecting, and transmitting back to the unit of local government, any tax lawfully imposed by that unit of local government, the subject…

(35 ILCS 810/1) (from Ch. 1, par. 3451) Sec. 1. On any of the following described property, or any facility located, operated or used on such property, for so long as it is used by the Department of the Navy, United States of America, as the United States Naval Training Station a…

(35 ILCS 405/1) (from Ch. 120, par. 405A-1) Sec. 1. This Act may be cited as the Illinois Estate and Generation-Skipping Transfer Tax Act. (Source: P.A. 86-737.)

(35 ILCS 615/1) (from Ch. 120, par. 467.16) Sec. 1. For the purposes of this Act: "Gross receipts" means the consideration received for gas distributed, supplied, furnished or sold to persons for use or consumption and not for resale, and for all services (including the transport…

(35 ILCS 171/1) Sec. 1. Short title. This Act may be cited as the Simplified Sales and Use Tax Administration Act. (Source: P.A. 92-221, eff. 8-2-01.)

(35 ILCS 638/1) Sec. 1. Short title. This Act may be cited as the Mobile Telecommunications Sourcing Conformity Act. (Source: P.A. 92-474, eff. 8-1-02.)

(35 ILCS 175/1) Sec. 1. Short title. This Act may be cited as the Live Adult Entertainment Facility Surcharge Act. (Source: P.A. 97-1035, eff. 1-1-13.)

(35 ILCS 110/1) (from Ch. 120, par. 439.31) Sec. 1. This Act shall be known and may be cited as the "Service Use Tax Act", and the tax imposed by this Act may be referred to as the "Service Use Tax". (Source: Laws 1961, p. 1757.)

(35 ILCS 180/1) Sec. 1. Short title. This Act may be cited as the Rental Purchase Agreement Occupation and Use Tax Act. (Source: P.A. 100-437, eff. 1-1-18.)

(35 ILCS 30/1) Sec. 1. Short title. This Act may be cited as the Historic Preservation Tax Credit Pilot Program Act. (Source: P.A. 96-933, eff. 6-21-10.)

(35 ILCS 25/1) Sec. 1. Short title. This Act may be cited as the Small Business Job Creation Tax Credit Act. (Source: P.A. 96-888, eff. 4-13-10.)

(35 ILCS 630/1) (from Ch. 120, par. 2001) Sec. 1. This Article shall be known and may be cited as the "Telecommunications Excise Tax Act". The net proceeds from the taxes imposed by this Act shall be used for the support of the General Revenue Fund and education. (Source: P.A. 84…

(35 ILCS 745/1) Sec. 1. Short title. This Act may be cited as the Tax Delinquency Amnesty Act. (Source: P.A. 93-26, eff. 6-20-03.)

(35 ILCS 625/1) (from Ch. 120, par. 1411) Sec. 1. Short Title. This Act shall be known and may be cited as the "Water Company Invested Capital Tax Act". (Source: P.A. 82-274.)

(35 ILCS 510/1) (from Ch. 120, par. 481b.1) Sec. 1. There is imposed, on the privilege of operating every coin-in-the-slot-operated amusement device, including a device operated or operable by insertion of coins, tokens, chips or similar objects, in this State which returns to th…

(35 ILCS 135/1) (from Ch. 120, par. 453.31) Sec. 1. For the purpose of this Act, unless otherwise required by the context: "Use" means the exercise by any person of any right or power over cigarettes incident to the ownership or possession thereof, other than the making of a sale…

(35 ILCS 820/1) (from Ch. 121 1/2, par. 1001) Sec. 1. No unit of local government shall levy any tax on stock, commodity or options transactions. (Source: P.A. 82-1035.)

(35 ILCS 805/1) (from Ch. 1, par. 3401) Sec. 1. On any of the following described property, or any facility located, operated or used on such property, for so long as it is used by the Department of the Navy, United States of America, as the United States Naval Air Station at Gle…

(35 ILCS 730/1) (from Ch. 127, par. 39d-1) Sec. 1. Every user who reimbursed a retailer for Illinois or municipal or county retailers' occupation tax or paid use tax on the amount of the Federal excise tax on manufacturers of motor vehicles when purchasing a motor vehicle in Illi…

(35 ILCS 635/1) Sec. 1. Short title. This Act may be cited as the Telecommunications Infrastructure Maintenance Fee Act. (Source: P.A. 92-526, eff. 1-1-03.)

(35 ILCS 620/1) (from Ch. 120, par. 468) Sec. 1. For the purposes of this Law: "Consumer Price Index" means the Consumer Price Index For All Urban Consumers for all items published by the United States Department of Labor; provided that if this index no longer exists, the Departm…

(35 ILCS 517/1) Sec. 1. Short title. This Act may be cited as the Manufactured Home Installation Act. (Source: P.A. 96-1477, eff. 1-1-11.)

(35 ILCS 516/1) Sec. 1. Short title. This Act may be cited as the Mobile Home Local Services Tax Enforcement Act. (Source: P.A. 92-807, eff. 1-1-03.)

(35 ILCS 250/1) Sec. 1. Short title. This Act may be cited as the Longtime Owner-Occupant Property Tax Relief Act. (Source: P.A. 88-451.)

(35 ILCS 31/1) Sec. 1. Short title. This Act may be cited as the Historic Preservation Tax Credit Act. (Source: P.A. 100-629, eff. 1-1-19.)

(35 ILCS 515/1) (from Ch. 120, par. 1201) Sec. 1. (a) As used in this Act, "manufactured home" means a factory-assembled, completely integrated structure designed for permanent habitation, with a permanent chassis, and so constructed as to permit its transport, on wheels temporar…

(35 ILCS 160/1) Sec. 1. Short title. This Act may be cited as the Direct Pay Permit Implementation Act. (Source: P.A. 90-682, eff. 1-1-99.)

(35 ILCS 120/1) Sec. 1. Definitions. As used in this Act: "Sale at retail" means any transfer of the ownership of, the title to, the possession or control of, the right to possess or control, or a license to use tangible personal property to a purchaser, for the purpose of use or…

(35 ILCS 505/1) (from Ch. 120, par. 417) Sec. 1. For the purposes of this Act the terms set out in the Sections following this Section and preceding Section 2 have the meanings ascribed to them in those Sections. (Source: P.A. 98-756, eff. 7-16-14.)

(35 ILCS 750/1-1) Sec. 1-1. Short title. This Act may be cited as the State Tax Lien Registration Act. References in this Article to "this Act" mean this Article. (Source: P.A. 100-22, eff. 1-1-18.)

(35 ILCS 750/1-10) Sec. 1-10. Definitions. "Debtor" means a taxpayer or other person against whom there is an unpaid final tax liability collectible by the Department. "Department" means the Department of Revenue. "Final tax liability" means any State tax, fee, penalty, or intere…

(35 ILCS 750/1-15) Sec. 1-15. Registry established. (a) The Department shall establish and maintain a public database known as the State Tax Lien Registry. If any person neglects or refuses to pay any final tax liability, the Department may file in the registry a notice of tax li…

(35 ILCS 750/1-20) Sec. 1-20. Tax lien perfected. (a) When a notice of tax lien is filed by the Department in the registry, the tax lien is perfected and shall be attached to all of the existing and after-acquired: (1) personal property of the debtor, both tangible and intangible…

(35 ILCS 750/1-25) Sec. 1-25. Time period of lien. (a) A notice of tax lien shall be a lien upon the debtor's personal property, both tangible and intangible, located anywhere in the State, and a lien upon the real property of the debtor located in the county or counties as speci…

(35 ILCS 750/1-30) Sec. 1-30. Registry format. (a) The Department shall maintain notices of tax liens filed in the registry after the effective date of this Act in its information management system in a form that permits the information to be readily accessible in an electronic f…

(35 ILCS 750/1-35) Sec. 1-35. Rulemaking. The Department may adopt rules in accordance with the Illinois Administrative Procedure Act to enforce the provisions of this Act. (Source: P.A. 100-22, eff. 1-1-18.)

(35 ILCS 750/1-40) Sec. 1-40. Conflicts. In the event of conflict between this Act and any other law, this Act shall control. (Source: P.A. 100-22, eff. 1-1-18.)

(35 ILCS 750/1-5) Sec. 1-5. Purpose. (a) The purpose of this Act is to provide a uniform statewide system for filing notices of liens that are in favor of or enforced by the Department or the Department of Employment Security. The Department shall maintain the system. (b) The sco…

(35 ILCS 120/1.05) Sec. 1.05. Legislative intent; leases. It is the intent of the General Assembly in enacting this amendatory Act of the 103rd General Assembly to apply the tax imposed under this Act, except as otherwise provided in this Act, to persons engaged in the business o…

(35 ILCS 115/1.05) Sec. 1.05. Legislative intent; leases. It is the intent of the General Assembly in enacting this amendatory Act of the 103rd General Assembly to apply the tax imposed under this Act, except as otherwise provided in this Act, to persons engaged in the business o…

(35 ILCS 105/1.05) Sec. 1.05. Legislative intent; leases. It is the intent of the General Assembly in enacting this amendatory Act of the 103rd General Assembly to apply the tax imposed under this Act, except as otherwise provided in this Act, to the privilege of using in this St…

(35 ILCS 110/1.05) Sec. 1.05. Legislative intent; leases. It is the intent of the General Assembly in enacting this amendatory Act of the 103rd General Assembly to apply the tax imposed under this Act, except as otherwise provided in this Act, to the privilege of using tangible p…

(35 ILCS 505/1.1) (from Ch. 120, par. 417.1) Sec. 1.1. "Motor Fuel" means all volatile and inflammable substances (whether in liquid or gaseous form) that are produced, blended or compounded for the purpose of, or that are suitable or practicable for, operating motor vehicles. Am…

(35 ILCS 730/1.1) (from Ch. 127, par. 39d-1.1) Sec. 1.1. Short title. This Act may be cited as the Federal Excise Tax Refund Act. (Source: P.A. 86-1324.)

(35 ILCS 505/1.10) (from Ch. 120, par. 417.10) Sec. 1.10. "Distribute" means, in addition to its ordinary meaning, any disposition of possession whether by bailment, consignment or other manner or means whereby physical control or possession is relinquished. (Source: Laws 1961, p…

(35 ILCS 505/1.11) (from Ch. 120, par. 417.11) Sec. 1.11. "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, or a receiver, trustee, guardian, or other representative …

(35 ILCS 505/1.12) (from Ch. 120, par. 417.12) Sec. 1.12. "Received" shall be given its usual meaning including: A. Motor fuel produced, refined, prepared, distilled, manufactured or compounded at any refinery or other place in this State by any person, shall be deemed to be "rec…

(35 ILCS 505/1.13) (from Ch. 120, par. 417.13) Sec. 1.13. "Special Fuel" means all volatile and inflammable liquids capable of being used for the generation of power in an internal combustion engine except that it does not include gasoline as defined in Section 5, example (A), of…

(35 ILCS 505/1.13A) (from Ch. 120, par. 417.13A) Sec. 1.13A. "1-K Kerosene" means a special low-sulfur grade kerosene suitable for use in non-flue connected kerosene burner appliances, and in wick-fed illuminate lamps which has a maximum limit of .04% sulfur mass, and a freezing …

(35 ILCS 505/1.13B) Sec. 1.13B. "Dyed diesel fuel" means special fuel, as defined in Section 1.13 of this Law, dyed in accordance with Section 4d of this Law. (Source: P.A. 91-173, eff. 1-1-00.)