Chapter 35 — REVENUE

(35 ILCS 200/9-5) Sec. 9-5. Rules. Each county assessor, board of appeals, and board of review shall make and publish reasonable rules for the guidance of persons doing business with them and for the orderly dispatch of business. In counties with fewer than 3,000,000 inhabitants,…

(35 ILCS 200/9-50) Sec. 9-50. Maps and plats. The chief county assessment officer may make or purchase maps and plats that will facilitate the business of his or her office. The maps and plats shall always remain in the office, and will be open and accessible to the public. (Sour…

(35 ILCS 200/9-55) Sec. 9-55. Survey by owner. When a property is divided into parcels so that it cannot be described without describing it by metes and bounds, it is the duty of the owner to have the land surveyed and platted into lots. The platting shall be in accord with the P…

(35 ILCS 200/9-60) Sec. 9-60. (Repealed). (Source: P.A. 88-455. Repealed by P.A. 95-925, eff. 1-1-09.)

(35 ILCS 200/9-65) Sec. 9-65. Reassessment after platting. Except as otherwise provided by Section 10-30 with respect to assessments made in counties with less than 3,000,000 inhabitants, whenever acreage property has been subdivided into lots and the subdivision has been recorde…

(35 ILCS 200/9-70) Sec. 9-70. Assessment authority. The Department shall assess all pollution control facilities, low sulfur dioxide emission coal fueled devices, and property owned or used by railroad companies operating within this State, except noncarrier real estate. Local as…

(35 ILCS 200/9-75) Sec. 9-75. Revisions of assessments; Counties of less than 3,000,000. The chief county assessment officer of any county with less than 3,000,000 inhabitants, or the township or multi-township assessor of any township in that county, may in any year revise and c…

(35 ILCS 200/9-80) Sec. 9-80. Authority to revise assessments; Counties of less than 3,000,000. The chief county assessment officer in counties with less than 3,000,000 inhabitants shall have the same authority as the township or multi-township assessor to assess and to make chan…

(35 ILCS 200/9-85) Sec. 9-85. Revision of assessments by county assessor and board of review; counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, the county assessor shall have authority annually to revise the assessment books and correct them as appear…

(35 ILCS 200/9-90) Sec. 9-90. Procuring assessment books. The county clerk shall procure all necessary books and blanks required by this Code to be used in the assessment of property and collection of taxes, at the expense of the county. (Source: Laws 1939, p. 886; P.A. 88-455.)…

(35 ILCS 200/9-95) Sec. 9-95. Listing of property. All property subject to taxation under this Code, including property becoming taxable for the first time, shall be listed by the proper legal description in the name of the owner, and assessed at the times and in the manner provi…

(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 250/10) Sec. 10. Definitions. As used in this Act, unless the context clearly indicates otherwise: (a) "Longtime owner-occupant" means a person who for at least 10 continuous years has owned and has occupied the same dwelling place as a principal residence and domicile, …

(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 250/20) Sec. 20. Conditions of deferral or exemption. (a) Any deferral or exemption of payment of an increase in real property taxes granted under this Act shall be limited to real property that meets both of the following conditions: (1) The property is owned and occupi…

(35 ILCS 250/25) Sec. 25. Retroactive application. The corporate authorities of a county to which this Act applies may use any county record or other information that predates the effective date of this Act by up to 5 years for the purpose of determining whether an increase in th…

(35 ILCS 250/30) Sec. 30. (Amendatory provisions; text omitted). (Source: P.A. 88-451; text omitted.)

(35 ILCS 250/5) Sec. 5. Public policy. In recognition of the severe economic circumstances of certain longtime owner-occupants of residences who are faced with rising living costs and constantly increasing tax burdens in areas where real property values have risen markedly as a c…

(35 ILCS 250/99) Sec. 99. This Act takes effect upon becoming law. (Source: P.A. 88-451.)

(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 405/10) (from Ch. 120, par. 405A-10) Sec. 10. Liens and Personal Liability. (a) Lien for Illinois transfer tax. Unless the Illinois transfer tax is sooner paid in full, the Illinois transfer tax shall be a lien in favor of this State upon the transferred property having …

(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 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 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 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 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 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 405/17) (from Ch. 120, par. 405A-17) Sec. 17. Agreements with other states for payment of tax imposed by this Act. Where the Attorney General claims that transferred property has a tax situs in this State and the taxing authorities of another state or states claim the sa…

(35 ILCS 405/18) (from Ch. 120, par. 405A-18) Sec. 18. Effective dates. This Act takes effect on becoming law and applies only to taxable transfers occurring on or after January 1, 1990, provided that: (a) The provisions contained in Sections 6 and 8 of this Act which provide for…

(35 ILCS 405/2) (from Ch. 120, par. 405A-2) Sec. 2. Definitions. "Federal estate tax" means the tax due to the United States with respect to a taxable transfer under Chapter 11 of the Internal Revenue Code. "Federal generation-skipping transfer tax" means the tax due to the Unite…

(35 ILCS 405/3) (from Ch. 120, par. 405A-3) Sec. 3. Illinois estate tax. (a) Imposition of Tax. An Illinois estate tax is imposed on every taxable transfer involving transferred property having a tax situs within the State of Illinois. (b) Amount of tax. On estates of persons dyi…

(35 ILCS 405/4) (from Ch. 120, par. 405A-4) Sec. 4. Illinois generation-skipping transfer tax. (a) Imposition of tax. An Illinois generation-skipping transfer tax is imposed on every taxable transfer resulting in federal generation-skipping transfer tax involving transferred prop…

(35 ILCS 405/5) (from Ch. 120, par. 405A-5) Sec. 5. Determination of tax situs and valuation. (a) Illinois estate tax. (1) For purposes of the Illinois estate tax, in the case of a decedent who was a resident of this State at the time of death, all of the transferred property has…

(35 ILCS 405/6) (from Ch. 120, par. 405A-6) Sec. 6. Returns and payments. (a) Due Dates. The Illinois transfer tax shall be paid and the Illinois transfer tax return shall be filed on the due date or dates, respectively, including extensions, for paying the federal transfer tax a…

(35 ILCS 405/7) (from Ch. 120, par. 405A-7) Sec. 7. Supplemental returns; refunds. (a) Supplemental returns. If the State tax credit is increased after the filing of the Illinois transfer tax return, the person or persons required to file the Illinois transfer tax return and pay …

(35 ILCS 405/8) (from Ch. 120, par. 405A-8) Sec. 8. Penalties for failure to file tax return or to pay tax. (a) Failure to file return. In case of failure to file any return required under this Act with the Attorney General by the due date, unless it is shown that the failure to …

(35 ILCS 405/9) (from Ch. 120, par. 405A-9) Sec. 9. Interest. If any amount of Illinois transfer tax imposed by this Act is not paid on or before the initial due date for the Illinois transfer tax return (without extensions), interest shall be charged and collected on the unpaid …

(35 ILCS 450/2-10) Sec. 2-10. Definitions. For the purposes of this Act, unless the context otherwise requires: "Barrel" for oil measurement means a barrel of 42 U.S. gallons of 231 cubic inches per gallon, computed at a temperature of 60 degrees Fahrenheit. "Construction" means …

(35 ILCS 450/2-15) Sec. 2-15. Tax imposed. (a) For oil and gas removed on or after July 1, 2013, there is hereby imposed a tax upon the severance and production of oil or gas from a well on a production unit in this State permitted, or required to be permitted, under the Illinois…

(35 ILCS 450/2-17) Sec. 2-17. Local Workforce Tax Rate Reduction. (a) The rate of tax imposed on working interest owners of a well under Section 2-15 of this Act shall be reduced by 0.25% for the life of the well when a minimum of 50% of the total workforce hours on the well site…

(35 ILCS 450/2-20) Sec. 2-20. Taxable value; method of determining. The Department may determine the value of products severed from a production unit when the operator and purchaser are affiliated persons, when the sale and purchase of products is not an arm's length transaction,…

(35 ILCS 450/2-25) Sec. 2-25. Withholding of tax. Any purchaser who makes a monetary payment to a producer for his or her portion of the value of products from a production unit shall withhold from such payment the amount of tax due from the producer. Any purchaser who pays any t…

(35 ILCS 450/2-30) Sec. 2-30. Payment and collection of tax. (a) For oil and gas removed on or after July 1, 2013, the tax incurred under this Act shall be due and payable on or before the last day of the month following the end of the month in which the oil or gas is removed fro…

(35 ILCS 450/2-35) Sec. 2-35. Registration of purchasers. A person who engages in business as a purchaser of oil or gas in this State shall register with the Department. Application for a certificate of registration shall be made to the Department upon forms furnished by the Depa…

(35 ILCS 450/2-40) Sec. 2-40. Inspection of records by the Department; subpoena power, contempt. The Department shall have the power to require any operator, producer, transporter, or person purchasing any oil or gas severed from the earth or water to furnish any additional infor…

(35 ILCS 450/2-45) Sec. 2-45. Purchaser's return and tax remittance. Each purchaser shall make a return to the Department showing the quantity of oil or gas purchased during the month for which the return is filed, the price paid therefor, total value, the name and address of the…

(35 ILCS 450/2-5) Sec. 2-5. Short title. This Act may be cited as the "Illinois Hydraulic Fracturing Tax Act". (Source: P.A. 98-22, eff. 6-17-13.)

(35 ILCS 450/2-50) Sec. 2-50. Operator returns; payment of tax. (a) If, on or after July 1, 2013, oil or gas is transported off the production unit where severed by the operator, used on the production unit where severed, or if the manufacture and conversion of oil and gas into r…

(35 ILCS 450/2-55) Sec. 2-55. Tax withholding and remittance when title to minerals disputed. When the title to any oil or gas severed from the earth or water is in dispute and the purchaser of such oil or gas is withholding payments on account of litigation, or for any other rea…

(35 ILCS 450/2-60) Sec. 2-60. Transporters. When requested by the Department, all transporters of oil or gas out of, within or across the State of Illinois shall be required to furnish the Department such information relative to the transportation of such oil or gas as the Depart…