Chapter 35 — REVENUE

(35 ILCS 5/604) (from Ch. 120, par. 6-604) Sec. 604. Any payment to the Department which is made by a check or money order not payable to the Department shall, within 15 days after receipt thereof, be returned by the Department to the taxpayer who submitted such check or money or…

(35 ILCS 5/605) (from Ch. 120, par. 6-605) Sec. 605. The Department may adopt rules and regulations for payment of taxes due under this Act by credit card only when the Department is not required to pay a discount fee charged by the credit card issuer. (Source: P.A. 87-1175; 87-1…

(35 ILCS 5/606) Sec. 606. EDGE payment. A payment includes a payment provided for in subsection (g) of Section 5-15 of the Economic Development for a Growing Economy Tax Credit Act. (Source: P.A. 96-836, eff. 12-16-09; 96-1000, eff. 7-2-10.)

(35 ILCS 5/701) (from Ch. 120, par. 7-701) Sec. 701. Requirement and amount of withholding. (a) In General. Every employer maintaining an office or transacting business within this State and required under the provisions of the Internal Revenue Code to withhold a tax on: (1) comp…

(35 ILCS 5/702) (from Ch. 120, par. 7-702) Sec. 702. Amount Exempt from Withholding. For purposes of this Section an employee shall be entitled to a withholding exemption in an amount equal to the basic amount in Section 204(b) for each personal or dependent exemption which he is…

(35 ILCS 5/703) (from Ch. 120, par. 7-703) Sec. 703. Information statement. Every employer required to deduct and withhold tax under this Act from compensation of an employee, or who would have been required so to deduct and withhold tax if the employee's withholding exemption we…

(35 ILCS 5/703A) Sec. 703A. Information for reportable payment transactions. Every person required under Section 6050W of the Internal Revenue Code to file federal Form 1099-K, Third-Party Payment Card and Third Party Network Transactions, identifying a reportable payment transac…

(35 ILCS 5/704) (from Ch. 120, par. 7-704) Sec. 704. Employer's Return and Payment of Tax Withheld. (a) In general, every employer who deducts and withholds or is required to deduct and withhold tax under this Act prior to January 1, 2008, shall make such payments and returns as …

(35 ILCS 5/704A) Sec. 704A. Employer's return and payment of tax withheld. (a) In general, every employer who deducts and withholds or is required to deduct and withhold tax under this Act on or after January 1, 2008 shall make those payments and returns as provided in this Secti…

(35 ILCS 5/705) (from Ch. 120, par. 7-705) Sec. 705. Employer's Liability for Withheld Taxes. Every employer who deducts and withholds or is required to deduct and withhold tax under this Act is liable for such tax. For purposes of assessment and collection, any amount withheld o…

(35 ILCS 5/706) (from Ch. 120, par. 7-706) Sec. 706. Employer's Failure to Withhold. If an employer fails to deduct and withhold any amount of tax as required under this Act, and thereafter the tax on account of which such amount was required to be deducted and withheld is paid, …

(35 ILCS 5/707) (from Ch. 120, par. 7-707) Sec. 707. Governmental Employers. If the employer is the United States, or a state, Territory, or political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, the retur…

(35 ILCS 5/709.5) Sec. 709.5. Withholding by partnerships, Subchapter S corporations, and trusts. (a) In general. For each taxable year ending on or after December 31, 2008, every partnership (other than a publicly traded partnership under Section 7704 of the Internal Revenue Cod…

(35 ILCS 5/710) (from Ch. 120, par. 7-710) Sec. 710. Withholding from lottery, wagering, and gambling winnings. (a) In general. (1) Any person making a payment to a resident or nonresident of winnings under the Illinois Lottery Law and not required to withhold Illinois income tax…

(35 ILCS 5/711) (from Ch. 120, par. 7-711) Sec. 711. Payor's Return and Payment of Tax Withheld. (a) In general. Every payor required to deduct and withhold tax under Section 710 shall be subject to the same reporting requirements regarding taxes withheld and the same monthly and…

(35 ILCS 5/712) (from Ch. 120, par. 7-712) Sec. 712. Payor's Liability For Withheld Taxes. Every payor who deducts and withholds or is required to deduct and withhold tax under Sections 709.5 or 710 is liable for such tax. For purposes of assessment and collection, any amount wit…

(35 ILCS 5/713) (from Ch. 120, par. 7-713) Sec. 713. Payor's Failure To Withhold. If a payor fails to deduct and withhold any amount of tax as required under Sections 709.5 or 710 and thereafter the tax on account of which such amount was required to be deducted and withheld is p…

(35 ILCS 5/803) (from Ch. 120, par. 8-803) Sec. 803. Payment of estimated tax. (a) Every taxpayer other than an estate, trust, partnership, Subchapter S corporation or farmer is required to pay estimated tax for the taxable year, in such amount and with such forms as the Departme…

(35 ILCS 5/804) (from Ch. 120, par. 8-804) Sec. 804. Failure to pay estimated tax. (a) In general. In case of any underpayment of estimated tax by a taxpayer, except as provided in subsection (d) or (e), the taxpayer shall be liable to a penalty in an amount determined at the rat…

(35 ILCS 5/806) Sec. 806. Exemption from penalty. An individual taxpayer shall not be subject to a penalty for failing to pay estimated tax as required by Section 803 if the taxpayer is 65 years of age or older and is a permanent resident of a nursing home. For purposes of this S…

(35 ILCS 5/807) Sec. 807. EDGE payment. A payment includes a payment provided for in subsection (g) of Section 5-15 of the Economic Development for a Growing Economy Tax Credit Act. (Source: P.A. 96-836, eff. 12-16-09; 96-1000, eff. 7-2-10.)

(35 ILCS 5/901) (Text of Section from P.A. 104-2) Sec. 901. Collection authority. (a) In general. The Department shall collect the taxes imposed by this Act. The Department shall collect certified past due child support amounts under Section 2505-650 of the Department of Revenue …

(35 ILCS 5/902) (from Ch. 120, par. 9-902) Sec. 902. Notice and demand. (a) In general. Except as provided in subsection (b) the Director shall, as soon as practicable after an amount payable under this Act is deemed assessed (as provided in Section 903), give notice to each pers…

(35 ILCS 5/903) (from Ch. 120, par. 9-903) Sec. 903. Assessment. (a) In general. (1) Returns. The amount of tax which is shown to be due on the return shall be deemed assessed on the date of filing of the return (including any amended returns showing an increase of tax). In the e…

(35 ILCS 5/904) (from Ch. 120, par. 9-904) Sec. 904. Deficiencies and Overpayments. (a) Examination of return. As soon as practicable after a return is filed, the Department shall examine it to determine the correct amount of tax. If the Department finds that the amount of tax sh…

(35 ILCS 5/905) (from Ch. 120, par. 9-905) Sec. 905. Limitations on notices of deficiency. (a) In general. Except as otherwise provided in this Act: (1) A notice of deficiency shall be issued not later than 3 years after the date the return was filed, and (2) No deficiency shall …

(35 ILCS 5/906) (from Ch. 120, par. 9-906) Sec. 906. Further Notices of Deficiency Restricted. If a protest has been filed with respect to a notice of deficiency issued by the Department with respect to a taxable year, and the decision of the Department on such protest has become…

(35 ILCS 5/907) (from Ch. 120, par. 9-907) Sec. 907. Waiver of Restrictions on Assessment. The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of any …

(35 ILCS 5/908) (from Ch. 120, par. 9-908) Sec. 908. Procedure on protest. (a) Time for protest. Within 60 days (150 days if the taxpayer is outside the United States) after the issuance of a notice of deficiency, the taxpayer may file (i) a protest against the proposed assessmen…

(35 ILCS 5/909) (from Ch. 120, par. 9-909) Sec. 909. Credits and Refunds. (a) In general. In the case of any overpayment, the Department, within the applicable period of limitations for a claim for refund, may credit the amount of such overpayment, including any interest allowed …

(35 ILCS 5/910) (from Ch. 120, par. 9-910) Sec. 910. Procedure on Denial of Claim for Refund. (a) Time for protest. Within 60 days after the denial of the claim, the claimant may file (i) a protest with the Department or (ii) a petition with the Illinois Independent Tax Tribunal,…

(35 ILCS 5/911) (from Ch. 120, par. 9-911) Sec. 911. Limitations on claims for refund. (a) In general. Except as otherwise provided in this Act: (1) A claim for refund shall be filed not later than 3 years after the date the return was filed (in the case of returns required under…

(35 ILCS 5/911.1) (from Ch. 120, par. 9-911.1) Sec. 911.1. If the Department withholds any refund due under this Act because of any other liability to the State and if the return for which such refund is due is a joint return for a taxable year ending before December 31, 2009, th…

(35 ILCS 5/911.2) Sec. 911.2. Refunds withheld; tax claims of other states. (a) Definitions. In this Section the following terms have the meanings indicated. "Claimant state" means any state or the District of Columbia that requests the withholding of a refund pursuant to this Se…

(35 ILCS 5/911.3) Sec. 911.3. Refunds withheld; order of honoring requests. The Department shall honor refund withholding requests in the following order: (1) a refund withholding request to collect an unpaid State tax; (2) a refund withholding request to collect certified past d…

(35 ILCS 5/912) (from Ch. 120, par. 9-912) Sec. 912. Recovery of Erroneous Refund. An erroneous refund shall be considered a deficiency of tax on the date made, and shall be deemed assessed and shall be collected as provided in sections 903 and 904. (Source: P.A. 76-261.)

(35 ILCS 5/913) (from Ch. 120, par. 9-913) Sec. 913. Access to Books and Records. All books and records and other papers and documents which are required by this Act to be kept shall, at all times during business hours of the day, be subject to inspection by the Department or its…

(35 ILCS 5/914) (from Ch. 120, par. 9-914) Sec. 914. Conduct of Investigations and Hearings. 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 may hold in…

(35 ILCS 5/915) (from Ch. 120, par. 9-915) Sec. 915. Immunity of Witnesses. 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 emp…

(35 ILCS 5/916) (from Ch. 120, par. 9-916) Sec. 916. Production of Witnesses and Records. (a) Subpoenas. The Department or any officer or employee of the Department designated in writing by the Director, shall at its or his or her own instance, or on the written request of any ot…

(35 ILCS 5/917) (from Ch. 120, par. 9-917) Sec. 917. Confidentiality and information sharing. (a) Confidentiality. Except as provided in this Section, all information received by the Department from returns filed under this Act, or from any investigation conducted under the provi…

(35 ILCS 5/918) (from Ch. 120, par. 9-918) Sec. 918. Place of Hearings. All hearings provided for in this Act and not otherwise delegated to the Illinois Independent Tax Tribunal with respect to or concerning a taxpayer having his residence or commercial domicile in this State sh…

(35 ILCS 10/5-1) Sec. 5-1. Short title. This Article may be cited as the Economic Development for a Growing Economy Tax Credit Act. (Source: P.A. 91-476, eff. 8-11-99.)

(35 ILCS 10/5-10) Sec. 5-10. 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 …

(35 ILCS 10/5-105) Sec. 5-105. (Amendatory provisions; text omitted). (Source: P.A. 91-476, eff. 8-11-99; text omitted.)

(35 ILCS 10/5-110) Sec. 5-110. (Amendatory provisions; text omitted). (Source: P.A. 91-476, eff. 8-11-99; text omitted.)

(35 ILCS 10/5-115) Sec. 5-115. (Amendatory provisions; text omitted). (Source: P.A. 91-476, eff. 8-11-99; text omitted.)

(35 ILCS 10/5-120) Sec. 5-120. (Amendatory provisions; text omitted). (Source: P.A. 91-476, eff. 8-11-99; text omitted.)

(35 ILCS 10/5-15) Sec. 5-15. Tax Credit Awards. Subject to the conditions set forth in this Act, a Taxpayer is entitled to a Credit against or, as described in subsection (g) of this Section, a payment towards taxes imposed pursuant to subsections (a) and (b) of Section 201 of th…

(35 ILCS 10/5-20) Sec. 5-20. Application for a project to create and retain new jobs. (a) Any Taxpayer proposing a project located or planned to be located in Illinois may request consideration for designation of its project, by formal written letter of request or by formal appli…