Chapter 35, REVENUE

(35 ILCS 120/12) (from Ch. 120, par. 451) Sec. 12. The Department is authorized to make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of the provisions of this Act as may be deemed expedient. Whenever notice is requir…

(35 ILCS 110/12) (from Ch. 120, par. 439.42) 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 (except as to the dispositio…

(35 ILCS 115/12) (from Ch. 120, par. 439.112) Sec. 12. 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 (except as to the disposition by the Department of the tax collected under this Act), 4 (except that the time li…

(35 ILCS 516/120) Sec. 120. Form of court order. A judgment and order of sale shall be substantially in the following form: Whereas, due notice has been given of the intended application for a judgment against mobile homes, and no sufficient defense having been made or cause show…

(35 ILCS 165/120) Sec. 120. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 165/125) Sec. 125. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 516/125) Sec. 125. Cure of error or informality in computation of tax or collection of the taxes. No computation of the tax on a mobile home or charge for any of the taxes shall be considered illegal on account of any irregularity in the computation, or on account of the…

(35 ILCS 615/12a) (from Ch. 120, par. 467.27a) Sec. 12a. 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 …

(35 ILCS 620/12a) (from Ch. 120, par. 479a) Sec. 12a. 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 505/12a) (from Ch. 120, par. 428a) Sec. 12a. (a) Any duly authorized agent or employee of the Department shall have authority to enter in or upon the premises of any manufacturer, vendor, dealer, retailer, distributor, receiver, or user of motor fuel or special fuels dur…

(35 ILCS 105/12a) (from Ch. 120, par. 439.12a) Sec. 12a. Any non-resident of this State who accepts the privilege extended by the laws of this State to non-residents of acting as a retailer maintaining a place of business in this State within the meaning of Section 2 of this Act,…

(35 ILCS 105/12b) (from Ch. 120, par. 439.12b) Sec. 12b. 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 …

(35 ILCS 615/12b) (from Ch. 120, par. 467.27b) Sec. 12b. The Department shall not take any action in law or administratively against a municipally owned defendant for monies, interest or penalties claimed because such defendant has failed to include in its gross receipts amounts …

(35 ILCS 615/12c) (from Ch. 120, par. 467.27c) Sec. 12c. 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 …

(35 ILCS 620/13) (from Ch. 120, par. 480) Sec. 13. Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this Act or any rule or regulation of the Department for the administration and enforcement of this Act, i…

(35 ILCS 135/13) (from Ch. 120, par. 453.43) Sec. 13. Examination and correction of return. As soon as practicable after any return is filed, the Department shall examine such return and shall correct such return according to its best judgment and information, which return so cor…

(35 ILCS 625/13) (from Ch. 120, par. 1423) Sec. 13. 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, …

(35 ILCS 110/13) (from Ch. 120, par. 439.43) Sec. 13. Any non-resident of this State who accepts the privilege extended by the laws of this State to non-residents of acting as a serviceman maintaining a place of business in this State within the meaning of Section 2 of this Act, …

(35 ILCS 405/13) (from Ch. 120, par. 405A-13) Sec. 13. Collection by county treasurers; tax collection distribution fund. (a) Collection by county treasurers. Each county treasurer shall transmit to the State Treasurer all taxes, interest or penalties paid to the county treasurer…

(35 ILCS 130/13) (from Ch. 120, par. 453.13) Sec. 13. Whenever any original package of cigarettes is found in the place of business or in the possession of any person who is not a licensed distributor under this Act without proper stamps affixed thereto, or an authorized substitu…

(35 ILCS 515/13) (from Ch. 120, par. 1213) Sec. 13. If any provision of this Act or the application thereof to any person or circumstance is held invalid, such invalidity does not affect other provisions or applications of this Act which can be given effect without the invalid ap…

(35 ILCS 615/13) (from Ch. 120, par. 467.28) Sec. 13. Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this Act or any rule or regulation of the Department for the administration and enforcement of this Act…

(35 ILCS 120/13) (from Ch. 120, par. 452) Sec. 13. Criminal penalties. (a) When the amount due is under $300, any person engaged in the business of selling tangible personal property at retail in this State who fails to file a return, or who files a fraudulent return, or any offi…

(35 ILCS 115/13) (from Ch. 120, par. 439.113) Sec. 13. Any person (resident or non-resident) who incurs tax liability under this Act as a serviceman in this State and who removes from this State or conceals his whereabouts, shall be deemed thereby to appoint the Secretary of Stat…

(35 ILCS 505/13) Sec. 13. Refund of tax paid. Any person other than a distributor who loses motor fuel through any cause or uses motor fuel (upon which he has paid the amount required to be collected under Section 2 of this Act) for any purpose other than operating a motor vehicl…

(35 ILCS 105/13) (from Ch. 120, par. 439.13) Sec. 13. Whenever any retailer not maintaining a place of business in this State, to whom a permit to collect the tax hereby imposed has been issued pursuant to Section 6 hereof, fails to comply with any of the provisions hereof or any…

(35 ILCS 510/13) (from Ch. 120, par. 481b.13) Sec. 13. Any duly authorized employee of the Department may, without a search warrant, seize any coin-in-the-slot-operated amusement device which is being displayed in his presence in a manner that violates any provision of this Act. …

(35 ILCS 630/13) (from Ch. 120, par. 2013) Sec. 13. 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 the …

(35 ILCS 120/13.7) Sec. 13.7. Rulemaking. Rulemaking authority to implement this amendatory Act of the 95th General Assembly, if any, is conditioned on the rules being adopted in accordance with all provisions of the Illinois Administrative Procedure Act and all rules and procedu…

(35 ILCS 516/130) Sec. 130. Entry of judgment for sale. If judgment is rendered against any mobile home for any tax, the county collector shall, after publishing a notice for sale in compliance with the requirements of Sections 55 or 60, proceed to offer the mobile home for sale …

(35 ILCS 165/130) Sec. 130. Sections 10 and 14 of the "Service Occupation Tax Act", approved July 10, 1961, as amended, are re-repealed. (Source: P.A. 91-51, eff. 6-30-99.)

(35 ILCS 516/135) Sec. 135. Examination of record; certificate of correctness. On the day advertised for sale, the county clerk, assisted by the collector, shall examine the list upon which judgment has been entered and ascertain that all payments have been properly noted thereon…

(35 ILCS 165/135) Sec. 135. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 135/13a) (from Ch. 120, par. 453.43a) Sec. 13a. Failure to file return. In case any person who is required to file a return under this Act fails to file such return, the Department shall determine the amount of tax due from him according to its best judgment and informat…

(35 ILCS 505/13a) (from Ch. 120, par. 429a) Sec. 13a. (1) A tax is hereby imposed upon the use of motor fuel upon highways of this State by commercial motor vehicles. The tax shall be comprised of 2 parts. Part (a) shall be at the rate established by Section 2 of this Act, as her…

(35 ILCS 130/13a) Sec. 13a. Contraband cigarettes. Whenever a retailer obtains original packages of cigarettes from an unlicensed in-state or out-of-state distributor or person, a prima facie presumption shall arise that such original packages of cigarettes are contraband and are…

(35 ILCS 505/13a.1) (from Ch. 120, par. 429a1) Sec. 13a.1. Every commercial motor carrier shall pay the tax imposed by Section 13a hereof to the Department, calculated on the amount of motor fuel consumed on any highway within this State. (Source: P.A. 88-480.)

(35 ILCS 505/13a.2) (from Ch. 120, par. 429a2) Sec. 13a.2. Each motor carrier shall keep records which accurately reflect the type and number of gallons of motor fuel consumed, the number of miles traveled with each type of fuel on the highways of each jurisdiction and the highwa…

(35 ILCS 505/13a.3) (from Ch. 120, par. 429a3) Sec. 13a.3. Every person holding a valid unrevoked motor fuel use tax license issued under Section 13a.4 of this Act shall, on or before the last day of the month next succeeding any calendar quarter, file with the Department a repor…

(35 ILCS 505/13a.4) (from Ch. 120, par. 429a4) Sec. 13a.4. Except as provided in Section 13a.5 of this Act, no motor carrier shall operate in Illinois without first securing a motor fuel use tax license and decals from the Department or a motor fuel use tax license and decals iss…

(35 ILCS 505/13a.5) (from Ch. 120, par. 429a5) Sec. 13a.5. As to a commercial motor vehicle operated in Illinois in the course of interstate traffic by a motor carrier not holding a motor fuel use tax license issued under this Act, a single trip permit authorizing operation of su…

(35 ILCS 505/13a.6) (from Ch. 120, par. 429a6) Sec. 13a.6. In addition to any other penalties imposed by this Act: (a) If a commercial motor vehicle is found operating in Illinois (i) without displaying decals required by Section 13a.4 of this Act, or in lieu thereof only for the…

(35 ILCS 505/13a.7) (from Ch. 120, par. 429a7) Sec. 13a.7. Notwithstanding the provisions for credit memoranda, credits or refunds contained in Section 13a.3 of this Act, no credit memorandum, credit or refund shall be allowed or made based upon a return filed more than 4 years a…

(35 ILCS 505/13a.8) Sec. 13a.8. Any receiver who has paid the tax imposed by Section 2a of this Law (either directly to the Department or to another licensed receiver) upon fuel exported or sold under the exemptions provided in Section 2a may file a claim for credit to recover th…

(35 ILCS 105/14) (from Ch. 120, par. 439.14) Sec. 14. When the amount due is under $300, any person subject to the provisions hereof who fails to file a return, or who violates any other provision of Section 9 or Section 10 hereof, or who fails to keep books and records as requir…

(35 ILCS 120/14) (from Ch. 120, par. 453) Sec. 14. This Act shall be known as the "Retailers' Occupation Tax Act" and the tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or politic…

(35 ILCS 510/14) (from Ch. 120, par. 481b.14) Sec. 14. After seizing any coin-in-the-slot-operated amusement device, as provided in Section 13 of this Act, the Department shall hold a hearing in the county where such amusement device was seized and shall determine whether such am…

(35 ILCS 630/14) (from Ch. 120, par. 2014) Sec. 14. The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his or her own instance, or on the written request of any party to the proceeding, issue subpoenas requ…

(35 ILCS 625/14) (from Ch. 120, par. 1424) Sec. 14. The Illinois Administrative Procedure Act, as now or hereafter amended, is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragrap…

(35 ILCS 615/14) (from Ch. 120, par. 467.29) Sec. 14. The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof. (Source: Laws 1945, p. 1244.)