Chapter 35, REVENUE

(35 ILCS 115/16) (from Ch. 120, par. 439.116) 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. 1745.)

(35 ILCS 510/16) (from Ch. 120, par. 481b.16) Sec. 16. This Act may be cited as the Coin-Operated Amusement Device and Redemption Machine Tax Act. (Source: P.A. 87-855.)

(35 ILCS 135/16) (from Ch. 120, par. 453.46) Sec. 16. Every person who purchases cigarettes for shipment into Illinois from a point outside this State, and who is required to file a return or report with the Department with respect to such cigarettes, shall procure invoices in du…

(35 ILCS 516/160) Sec. 160. Forfeited mobile home. Every mobile home offered at public sale, and not sold for want of bidders, shall be forfeited to the State of Illinois. However, when the court, county clerk, and county treasurer certify that the taxes on a forfeited mobile hom…

(35 ILCS 165/160) Sec. 160. (Amendatory provisions; text omitted). (Source: P.A. 91-51, eff. 6-30-99; text omitted.)

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

(35 ILCS 516/165) Sec. 165. Record of sales and redemptions. When any mobile home is sold, the county clerk shall enter on the Tax Judgment, Sale, Redemption and Forfeiture Record, in the blank columns provided for that purpose, the name of the purchaser and the final bid. When a…

(35 ILCS 135/17) (from Ch. 120, par. 453.47) Sec. 17. For the purpose of administering and enforcing the provisions of this Act, the Department, or any officer or employee of the Department designated, in writing, by the Director thereof, may hold investigations and hearings conc…

(35 ILCS 115/17) (from Ch. 120, par. 439.117) Sec. 17. If it shall appear that an amount of tax or penalty or interest has been paid in error hereunder directly to the Department by a serviceman, whether such amount be paid through a mistake of fact or an error of law, such servi…

(35 ILCS 630/17) (from Ch. 120, par. 2017) Sec. 17. The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Article as may be deemed expedient. Any informal rulings, opinions or letters issued by…

(35 ILCS 110/17) (from Ch. 120, par. 439.47) Sec. 17. If it shall appear that an amount of tax or penalty or interest has been paid in error hereunder to the Department by a purchaser, as distinguished from the serviceman, whether such amount be paid through a mistake of fact or …

(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 505/17) (from Ch. 120, par. 433) Sec. 17. It is the purpose of Sections 2 and 13a of this Act to impose a tax upon the privilege of operating each motor vehicle as defined in this Act upon the public highways and the waters of this State, such tax to be based upon the co…

(35 ILCS 750/17-10) Sec. 17-10. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-100) Sec. 17-100. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-105) Sec. 17-105. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-110) Sec. 17-110. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-115) Sec. 17-115. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-120) Sec. 17-120. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-15) Sec. 17-15. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-20) Sec. 17-20. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-25) Sec. 17-25. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-30) Sec. 17-30. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-35) Sec. 17-35. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-40) Sec. 17-40. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-45) Sec. 17-45. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-5) Sec. 17-5. The Uniform Disposition of Unclaimed Property Act is repealed. (Source: P.A. 100-22, eff. 1-1-18.)

(35 ILCS 750/17-50) Sec. 17-50. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-55) Sec. 17-55. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-60) Sec. 17-60. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-65) Sec. 17-65. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-70) Sec. 17-70. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-75) Sec. 17-75. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-80) Sec. 17-80. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-85) Sec. 17-85. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-90) Sec. 17-90. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-95) Sec. 17-95. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 516/170) Sec. 170. Record of forfeitures. All mobile homes forfeited to the State at the sale shall be noted on the Tax Judgment, Sale, Redemption and Forfeiture Record. (Source: P.A. 92-807, eff. 1-1-03.)

(35 ILCS 516/175) Sec. 175. Payment for mobile homes purchased at tax sale; reoffering for sale. Except as otherwise provided below, the person purchasing any mobile home shall be liable to the county for the amount due and shall forthwith pay to the county collector the amount c…

(35 ILCS 505/17a) Sec. 17a. Forms; electronic filing. All returns, applications, and other forms required by this Act must be in the form required by the Department. The Department is authorized to adopt rules to require the electronic payment of tax or fees under this Act, and t…

(35 ILCS 130/18) (from Ch. 120, par. 453.18) Sec. 18. Any duly authorized employee of the Department may arrest without warrant any person committing in his presence a violation of any of the provisions of this Act, and may without a search warrant inspect all cigarettes located …

(35 ILCS 505/18) (from Ch. 120, par. 433.1) Sec. 18. 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 630/18) (from Ch. 120, par. 2018) Sec. 18. 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 Article, except that: (1) paragraph (b) of Section 5-10 of …

(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 115/18) (from Ch. 120, par. 439.118) Sec. 18. As soon as practicable after a claim for credit or refund is filed, the Department shall examine the same and determine the amount of credit or refund to which the claimant or the claimant's legal representative, in the event…

(35 ILCS 105/18) (from Ch. 120, par. 439.18) Sec. 18. If any clause, sentence, Section, provision or part of this Act or the application thereof to any person or circumstance shall be adjudged to be unconstitutional, the remainder of this Act or its application to persons or circ…

(35 ILCS 110/18) (from Ch. 120, par. 439.48) Sec. 18. As soon as practicable after a claim for credit or refund is filed, the Department shall examine the same and determine the amount of credit or refund to which the claimant or the claimant's legal representative, in the event …

(35 ILCS 135/18) (from Ch. 120, par. 453.48) Sec. 18. 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 interested party to the proceeding issue su…

(35 ILCS 605/18) (from Ch. 120, par. 373) Sec. 18. In consideration of the grants, privileges and franchises herein conferred upon said company for the purposes aforesaid, the said company shall, on the first Mondays of December and June in each year, pay to the Department of Rev…

(35 ILCS 516/180) Sec. 180. Automation fee. The county collector may assess to the purchaser of a mobile home for delinquent taxes an automation fee of not more than $10 per mobile home. In counties with less than 3,000,000 inhabitants: (a) The fee shall be paid at the time of th…