Chapter 35, REVENUE

(35 ILCS 175/10) Sec. 10. Surcharge imposed; returns. (a) An annual surcharge is imposed upon each operator who operates a live adult entertainment facility in this State. By January 20, 2014, and by January 20 of each year thereafter, each operator shall elect to pay the surchar…

(35 ILCS 130/10) (from Ch. 120, par. 453.10) Sec. 10. The Department, or any officer or employee designated in writing by the Director thereof, for the purpose of administering and enforcing the provisions of this Act, may hold investigations and, except as otherwise provided in …

(35 ILCS 35/10) Sec. 10. Powers and duties of the Department. (a) For taxable years beginning on or after January 1, 2017, the Department shall, by rule, require any income tax return preparer, as defined in Section 1501 of the Illinois Income Tax Act, to include his or her PTIN …

(35 ILCS 515/10.1) (from Ch. 120, par. 1210.1) Sec. 10.1. Notice to assessor of ownership change. An operator of a mobile home park licensed under the provisions of the Mobile Home Park Act and any land owner on which an inhabited mobile home is located shall notify the township …

(35 ILCS 105/10.5) Sec. 10.5. Individual use tax amnesty. The Department shall establish an amnesty program for all individual taxpayers owing any tax imposed under this Act for their purchases of tangible personal property from a retailer for use in this State (eligible taxes). …

(35 ILCS 165/100) Sec. 100. Section 1 of Article 1 of Public Act 85-1135 (which is incorrectly shown as Section 12 in the Laws of Illinois) is re-enacted as follows: (P.A. 85-1135, Art. I, Sec. 1) Sec. 1. It is the intent of the 85th General Assembly that: (a) the abolition of th…

(35 ILCS 516/100) Sec. 100. Annual tax judgment, sale, redemption, and forfeiture record. The collector shall transcribe into a record prepared for that purpose, and known as the annual tax judgment, sale, redemption, and forfeiture record, the list of delinquent mobile homes. Th…

(35 ILCS 516/105) Sec. 105. Payment of delinquent tax before sale. Any person owning or claiming mobile homes upon which application for judgment is applied for may, in person or by agent, pay the taxes, and costs due to the county collector at any time before sale. (Source: P.A.…

(35 ILCS 165/105) Sec. 105. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 110/10a) (from Ch. 120, par. 439.40a) Sec. 10a. Notwithstanding any other provision to the contrary, any person who is required to file a bond pursuant to any provision of this Act and who has continuously complied with all provisions of this Act for 24 or more consecuti…

(35 ILCS 130/10a) (from Ch. 120, par. 453.10a) Sec. 10a. No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing, when ordered to do so by the Department or any officer or employee thereof, upon…

(35 ILCS 105/10a) (from Ch. 120, par. 439.10a) Sec. 10a. Notwithstanding any other provision to the contrary, any person who is required to file a bond pursuant to any provision of this Act and who has continuously complied with all provisions of this Act for 24 or more consecuti…

(35 ILCS 115/10a) (from Ch. 120, par. 439.110a) Sec. 10a. Notwithstanding any other provision to the contrary, any person who is required to file a bond pursuant to any provision of this Act and who has continuously complied with all provisions of this Act for 24 or more consecut…

(35 ILCS 130/10b) (from Ch. 120, par. 453.10b) Sec. 10b. All information received by the Department from returns or reports filed under this Act, or from any investigation conducted under this Act, shall be confidential, except for official purposes, and any person who divulges a…

(35 ILCS 510/11) (from Ch. 120, par. 481b.11) Sec. 11. This Act shall not apply to coin-in-the-slot-operated devices maintained by any public utility for furnishing service of any public utility, nor to any device which is designed and used strictly as a vendor of merchandise or …

(35 ILCS 120/11) (from Ch. 120, par. 450) Sec. 11. All information received by the Department from returns filed under this Act, or from any investigation conducted under this Act, shall be confidential, except for official purposes, and any person, including a third party as def…

(35 ILCS 515/11) (from Ch. 120, par. 1211) Sec. 11. Before any mobile home subject to the tax imposed by this Act may be moved, the transporting company must obtain a permit from the county treasurer certifying that the tax on the mobile home has been paid for the current tax per…

(35 ILCS 405/11) (from Ch. 120, par. 405A-11) Sec. 11. Reimbursement. If the person who pays the Illinois transfer tax arising from a taxable transfer is entitled under the Internal Revenue Code or any other state or federal statute or rule of law to reimbursement of a portion of…

(35 ILCS 130/11) (from Ch. 120, par. 453.11) Sec. 11. Every distributor of cigarettes, who is required to procure a license under this Act, shall keep within Illinois, at his licensed address, complete and accurate records of cigarettes held, purchased, manufactured, brought in o…

(35 ILCS 110/11) (from Ch. 120, par. 439.41) Sec. 11. Every serviceman required or authorized to collect taxes hereunder and every user who is subject to the tax imposed by this Act shall keep such records, receipts, invoices and other pertinent books, documents, memoranda and pa…

(35 ILCS 620/11) (from Ch. 120, par. 478) Sec. 11. All information received by the Department from returns filed under this Act, or from any investigations conducted under this Act, shall be confidential, except for official purposes, and any person who divulges any such informat…

(35 ILCS 625/11) (from Ch. 120, par. 1421) Sec. 11. All information received by the Department from returns filed under this Act, or from any investigations conducted under this Act, shall be confidential, except for official purposes, and any person who divulges any such informa…

(35 ILCS 630/11) (from Ch. 120, par. 2011) Sec. 11. Every retailer maintaining a place of business in this State under this Article and every taxpayer making direct tax payments to the Department under this Article shall keep books, records, papers and other documents which are a…

(35 ILCS 135/11) (from Ch. 120, par. 453.41) Sec. 11. Return by distributor or manufacturer. Every distributor, who is required or authorized to collect tax under this Act, but who is not a manufacturer of cigarettes in original packages which are contained in a sealed transparen…

(35 ILCS 105/11) (from Ch. 120, par. 439.11) Sec. 11. Every retailer required or authorized to collect taxes hereunder and every person using in this State tangible personal property purchased at retail from a retailer on or after the effective date hereof shall keep such records…

(35 ILCS 615/11) (from Ch. 120, par. 467.26) Sec. 11. All information received by the Department from returns filed under this Act, or from any investigations conducted under this Act, shall be confidential, except for official purposes, and any person who divulges any such infor…

(35 ILCS 115/11) (from Ch. 120, par. 439.111) Sec. 11. Every supplier required or authorized to collect taxes hereunder and every serviceman making sales of service in this State on or after the effective date hereof shall keep such records, receipts, invoices and other pertinent…

(35 ILCS 515/11.1) Sec. 11.1. Transfer of title; quarterly report. The Secretary of State shall provide the county collector in each county a quarterly report of the transfer of title of mobile homes, sequenced by owner county and sequenced by seller county, for the purpose of ce…

(35 ILCS 505/11.5) (from Ch. 120, par. 427a) Sec. 11.5. In the event that liability upon the bond filed by a distributor or receiver with the Department shall be discharged or reduced, whether by judgment rendered, payment made or otherwise, or if in the opinion of the Department…

(35 ILCS 165/110) Sec. 110. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 516/110) Sec. 110. Report of payments and corrections. On the day on which application for judgment on a delinquent mobile home is applied for, the collector, assisted by the county clerk, shall post all payments, compare and correct the list, and shall make and subscrib…

(35 ILCS 516/112) Sec. 112. Certificate of error. At any time before a judgment and order of sale is entered in any proceeding to collect or to enjoin the collection of taxes, the owner may file an affidavit with the board of review that the tax bill is in error as to the square …

(35 ILCS 165/115) Sec. 115. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 516/115) Sec. 115. Proceedings by court. Defenses to the entry of judgment against mobile homes included in the delinquent list shall be entertained by the court only when the defense includes a writing specifying the particular grounds for the objection. If any party ob…

(35 ILCS 130/11a) Sec. 11a. Secondary distributors; records. Every secondary distributor of cigarettes, who is required to procure a license under this Act, shall keep within Illinois, at his licensed address, complete and accurate records of cigarettes held, purchased, brought i…

(35 ILCS 120/11a) (from Ch. 120, par. 450a) Sec. 11a. 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 Section 5-10 of the…

(35 ILCS 135/11a) Sec. 11a. Secondary distributors; reports. Every secondary distributor who is required to procure, or is authorized to procure, a license under this Act shall, on or before the 15th day of each calendar month, file a report with the Department, showing the quant…

(35 ILCS 130/11b) Sec. 11b. Manufacturer representatives; records. Every manufacturer with authority to maintain manufacturer representatives under Section 4f of this Act shall keep within Illinois, at his business address identified under Section 4f of this Act, complete and acc…

(35 ILCS 130/11c) Sec. 11c. Retailers; records. Every retailer who is required to procure a license under this Act shall keep within Illinois complete and accurate records of cigarettes purchased, sold, or otherwise disposed of. It shall be the duty of every retail licensee to ma…

(35 ILCS 625/12) (from Ch. 120, par. 1422) Sec. 12. Except as otherwise provided in this Section with respect to the Illinois Independent Tax Tribunal, the Circuit Court of the county wherein a hearing is held shall have power to review all final administrative decisions of the D…

(35 ILCS 510/12) (from Ch. 120, par. 481b.12) Sec. 12. If a court of competent jurisdiction shall adjudge to be invalid or unconstitutional any clause, sentence, paragraph or part of this Act, such judgment shall not affect, impair, invalidate or nullify the remainder of this Act…

(35 ILCS 130/12) (from Ch. 120, par. 453.12) Sec. 12. Every distributor or secondary distributor who is required to procure a license under this Act and who purchases cigarettes for shipment into Illinois from a point outside this State shall procure invoices in duplicate coverin…

(35 ILCS 615/12) (from Ch. 120, par. 467.27) Sec. 12. The Circuit Court of the county wherein a hearing is held shall have power to review all final administrative decisions of the Department in administering the provisions of this Act: Provided that if the administrative proceed…

(35 ILCS 505/12) (from Ch. 120, par. 428) Sec. 12. It is the duty of every distributor and receiver under this Act to keep within this State or at some office outside this State for any period for which the Department is authorized to issue a Notice of Tax Liability to the distri…

(35 ILCS 620/12) (from Ch. 120, par. 479) Sec. 12. The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Act as may be deemed expedient. Whenever notice to a taxpayer is required by this Act, s…

(35 ILCS 405/12) (from Ch. 120, par. 405A-12) Sec. 12. Parent as natural guardian for purposes of Sections 2032A and 2057 of the Internal Revenue Code. A parent, without being appointed guardian of the person or guardian of the estate, or a guardian of the estate, or, if no guard…

(35 ILCS 135/12) (from Ch. 120, par. 453.42) Sec. 12. Declaration of possession of cigarettes on which tax not paid. (a) When cigarettes are acquired for use in this State by a person (including a distributor as well as any other person), who did not pay the tax herein imposed to…

(35 ILCS 515/12) (from Ch. 120, par. 1212) Sec. 12. It shall be a Class B misdemeanor to fail to submit information required under this Act or to knowingly submit any false information under this Act. (Source: P.A. 79-1184.)

(35 ILCS 105/12) (from Ch. 120, par. 439.12) Sec. 12. Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act. All of the provisions of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 1o, 2-6, 2-12, 2-29, 2-54, 2a, 2b, 2c, 3, 4 (except that the time lim…

(35 ILCS 630/12) (from Ch. 120, par. 2012) Sec. 12. For the purpose of administering and enforcing the provisions of this Article, the Department or any officer or employee of the Department designated, in writing, by the Director thereof, may hold investigations and, except for …