Chapter 35, REVENUE

(35 ILCS 505/14) (from Ch. 120, par. 430) Sec. 14. The Department of Revenue is authorized to make such reasonable rules and regulations relating to the administration and enforcement of the provisions of this Act, as may be deemed expedient. (Source: Laws 1943, vol. 1, p. 1095.)…

(35 ILCS 515/14) (from Ch. 120, par. 1214) Sec. 14. This Act shall be known and may be cited as the "Mobile Home Local Services Tax Act". (Source: P.A. 79-1184.)

(35 ILCS 135/14) (from Ch. 120, par. 453.44) Sec. 14. In case of failure to pay the tax, or any portion thereof, or any penalty provided for in this Act, when due, the Department may bring an action to recover the amount of such tax, or portion thereof, or penalty; or, if the tax…

(35 ILCS 130/14) (from Ch. 120, par. 453.14) Sec. 14. Any person required by this Act to keep records of any kind whatsoever, who shall fail to keep the records so required or who shall falsify such records, shall be guilty of a Class 4 felony. If a person fails to produce the re…

(35 ILCS 110/14) (from Ch. 120, par. 439.44) Sec. 14. Whenever any serviceman 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 7 hereof, fails to comply with any of the provisions hereof or a…

(35 ILCS 405/14) (from Ch. 120, par. 405A-14) Sec. 14. Statute of limitations; claims for refund. In case it appears that the amount paid with respect to any taxable transfer is more than the amount due under this Act, then the State Treasurer shall refund the excess to the perso…

(35 ILCS 620/14) (from Ch. 120, par. 481) 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 1937, p. 1052.)

(35 ILCS 165/140) Sec. 140. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 516/140) Sec. 140. County clerk assistance at sale. The county clerk, in person or by deputy, shall attend all sales for taxes, made by the collector, and shall assist at the sales. (Source: P.A. 92-807, eff. 1-1-03.)

(35 ILCS 516/145) Sec. 145. Tax sale procedures. The collector, in person or by deputy, shall attend, on the day and in the place specified in the notice for the sale of mobile homes for taxes, and shall, between 9:00 a.m. and 4:00 p.m., or later at the collector's discretion, pr…

(35 ILCS 165/145) Sec. 145. Sections 25.05a, 25.05-2, 25.05-2a, 25.05-3, 25.05-3a, 25.05-10, 25.05-10a and 25.05-10.1 of "An Act to revise the law in relation to counties", approved March 31, 1874, as amended, are re-repealed. (Source: P.A. 91-51, eff. 6-30-99.)

(35 ILCS 505/14a) (from Ch. 120, par. 430.1) Sec. 14a. The Department of Revenue may enter into reciprocal agreements with the appropriate officials of any other state under which the Department may waive all or any part of the requirements imposed by the laws of this State upon …

(35 ILCS 620/14a) (from Ch. 120, par. 481a) Sec. 14a. This Act may be cited as the Public Utilities Revenue Act. (Source: P.A. 86-1475.)

(35 ILCS 135/14a) (from Ch. 120, par. 453.44a) Sec. 14a. If it appears, after claim therefor filed with the Department, that an amount of tax or penalty has been paid which was not due under this Act, whether as the result of a mistake of fact or an error of law, except as herein…

(35 ILCS 630/15) (from Ch. 120, par. 2015) Sec. 15. Confidential information. All information received by the Department from returns filed under this Article, or from any investigations conducted under this Article, shall be confidential, except for official purposes, and any pe…

(35 ILCS 105/15) (from Ch. 120, par. 439.15) Sec. 15. 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. Any taxpayer or agent of a taxpayer who …

(35 ILCS 250/15) Sec. 15. Deferral or exemption authority. (a) The corporate authorities of a county shall have the power to provide, by ordinance or resolution, for uniform special real property tax relief provisions granting longtime owner-occupants a deferral or exemption, or …

(35 ILCS 30/15) Sec. 15. Allowable credit. To the extent authorized by Section 25 of this Act, for taxable years beginning on or after January 1, 2010 and ending on or before December 31, 2015, there shall be allowed a tax credit against the tax imposed by subsections (a) and (b)…

(35 ILCS 505/15) (from Ch. 120, par. 431) Sec. 15. 1. Any person who knowingly acts as a distributor of motor fuel, or receiver of fuel without having a license so to do, or who knowingly fails or refuses to file a return with the Department as provided in Section 2b, Section 5, …

(35 ILCS 405/15) (from Ch. 120, par. 405A-15) Sec. 15. Circuit court jurisdiction and venue. (a) Jurisdiction. Jurisdiction to hear and determine all disputes in relation to a tax arising under this Act shall be in the circuit court for the county having venue as determined under…

(35 ILCS 516/15) Sec. 15. Lien; payments by representative or agent. When a mobile home is taxed to any person as agent for another, or in a representative capacity, the agent or representative shall have a lien on the mobile home, or any mobile home of his or her principal in th…

(35 ILCS 175/15) Sec. 15. The Sexual Assault Services and Prevention Fund. (a) The Sexual Assault Services and Prevention Fund is created as a special fund in the State treasury. From appropriations from the Fund, the Department of Human Services shall make grants to sexual assau…

(35 ILCS 135/15) (from Ch. 120, par. 453.45) Sec. 15. Every distributor required or authorized to collect taxes imposed by this Act and every person using, in this State, cigarettes purchased on or after the effective date of this Act without Illinois cigarette tax stamps affixed…

(35 ILCS 510/15) (from Ch. 120, par. 481b.15) Sec. 15. Whenever any peace officer of the State or any duly authorized officer or employee of the Department shall have reason to believe that any violation of this Act has occurred and that the person so violating the Act has in his…

(35 ILCS 16/15) Sec. 15. Powers of the Department. The Department, in addition to those powers granted under the Civil Administrative Code of Illinois, is granted and has all the powers necessary or convenient to carry out and effectuate the purposes and provisions of this Act, i…

(35 ILCS 55/15) Sec. 15. Allowable credit. (a) For tax years ending on or after December 31, 2027 and beginning before January 1, 2029, a credit is allowed against the taxes imposed on an eligible taxpayer under subsections (a) and (b) of Section 201 of the Illinois Income Tax Ac…

(35 ILCS 110/15) (from Ch. 120, par. 439.45) Sec. 15. 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 25/15) Sec. 15. Powers of the Department. The Department, in addition to those powers granted under the Civil Administrative Code of Illinois, is granted and shall have all the powers necessary or convenient to carry out and effectuate the purposes and provisions of this…

(35 ILCS 115/15) (from Ch. 120, par. 439.115) Sec. 15. 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 requi…

(35 ILCS 35/15) Sec. 15. Enforcement. (a) The Department may investigate the actions of any income tax return preparer doing business in the State and may bar or suspend an income tax return preparer from filing returns with the Department for good cause. (b) In addition to any o…

(35 ILCS 638/15) Sec. 15. Application of this Act. The provisions of this Act shall apply as follows: (a) General provisions. This Act shall apply to any tax, charge, or fee levied by the State or a taxing jurisdiction within this State as a fixed charge for each customer or meas…

(35 ILCS 635/15) Sec. 15. State telecommunications infrastructure maintenance fees. (a) A State infrastructure maintenance fee is hereby imposed upon telecommunications retailers as a replacement for the personal property tax in an amount specified in subsection (b). (b) The amou…

(35 ILCS 180/15) Sec. 15. Rental Purchase Agreement Use Tax. A tax is imposed upon the privilege of using, in this State, merchandise which is rented from a merchant. Such tax is at the rate of 6.25% of the rental price paid to the merchant under any rental purchase agreement. Th…

(35 ILCS 615/15) (from Ch. 120, par. 467.30) Sec. 15. This Act may be cited as the Gas Revenue Tax Act. (Source: P.A. 86-1475.)

(35 ILCS 625/15) (from Ch. 120, par. 1425) Sec. 15. 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 130/15) (from Ch. 120, par. 453.15) Sec. 15. Any person who shall fail to safely maintain and preserve the records required by Sections 11, 11a, 11b, and 11c of this Act for the period of 3 years, as required therein, in such manner as to insure permanency and accessibil…

(35 ILCS 640/15) Sec. 15. If any provision added by this amendatory Act of 1997 is held invalid, this entire amendatory Act of 1997 shall be deemed invalid, and the provisions of Section 1.31, "Severability", of the Statute on Statutes are hereby expressly declared not applicable…

(35 ILCS 645/15) Sec. 15. If any provision added by this amendatory Act of 1997 is held invalid, this entire amendatory Act of 1997 shall be deemed invalid, and the provisions of Section 1.31, "Severability", of the Statute on Statutes are hereby expressly declared not applicable…

(35 ILCS 505/15.1) (from Ch. 120, par. 431.1) Sec. 15.1. The Department shall pay all refunds due under this Act within 90 days after receipt of application for a refund. For commercial motor vehicles, refunds paid after the expiration of the 90 day period shall bear interest at …

(35 ILCS 165/150) Sec. 150. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 516/150) Sec. 150. Penalty bids. The person at the sale offering to pay the amount due on each mobile home for the least penalty percentage shall be the purchaser of that mobile home. No bid shall be accepted for a penalty exceeding 18% of the amount of the tax on a mobi…

(35 ILCS 165/155) Sec. 155. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

(35 ILCS 516/155) Sec. 155. Registration. In counties with less than 3,000,000 inhabitants, unless the county board provides otherwise, no person shall be eligible to bid who did not register with the county collector at least 10 business days prior to the first day of sale autho…

(35 ILCS 130/15a) Sec. 15a. Failure to keep or produce books and records. Any person who fails to keep books and records or fails to produce books and records for inspection, as required by Sections 11, 11a, 11b, and 11c of this Act, is liable to pay to the Department, for deposi…

(35 ILCS 135/15a) Sec. 15a. Secondary distributors; records. Every secondary distributor of cigarettes who is required to procure, or is allowed to procure, a license under this Act, shall keep at his licensed address, complete and accurate records of cigarettes held, purchased, …

(35 ILCS 505/16) (from Ch. 120, par. 432) Sec. 16. The Department may, after 5 days' notice, revoke the distributor's or receiver's license or permit of any person (1) who does not operate as a distributor or receiver under Section 1.2 or 1.20, (2) who violates any provision of t…

(35 ILCS 405/16) (from Ch. 120, par. 405A-16) Sec. 16. Duty of Attorney General; failure to pay tax; proceedings. (a) Duty of the Attorney General. It is the duty of the Attorney General to exercise general supervision over the assessment and collection of the tax provided in thi…

(35 ILCS 130/16) (from Ch. 120, par. 453.16) Sec. 16. All legal proceedings under this Act, whether civil or criminal, shall be instituted and prosecuted by the Attorney General or by the State's Attorney for the county in which an offense under this Act is committed, and all civ…

(35 ILCS 630/16) (from Ch. 120, par. 2016) Sec. 16. Except as otherwise provided in this Section with respect to the Illinois Independent Tax Tribunal, the circuit court of any county wherein a hearing is held shall have power to review all final administrative decisions of the D…

(35 ILCS 110/16) (from Ch. 120, par. 439.46) Sec. 16. 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 1961, p. 1757.)