Chapter 35, REVENUE

(35 ILCS 516/205) Sec. 205. Scavenger sale; persons ineligible to bid or purchase. No person, except a unit of local government, shall be eligible to bid or receive a certificate of purchase at any sale under Section 200 unless that person has completed and delivered to the count…

(35 ILCS 115/20a) (from Ch. 120, par. 439.120a) Sec. 20a. 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 110/20a) (from Ch. 120, par. 439.50a) Sec. 20a. 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 630/21) (from Ch. 120, par. 2021) Sec. 21. If Section 4 of this Article is declared unconstitutional or invalid, no part of this Article shall be effective. (Source: P.A. 84-126.)

(35 ILCS 110/21) (from Ch. 120, par. 439.51) Sec. 21. 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 105/21) (from Ch. 120, par. 439.21) Sec. 21. As to any claim for credit or refund filed with the Department on and after January 1 but on or before June 30 of any given year, no amount of tax or penalty or interest erroneously paid (either in total or partial liquidation…

(35 ILCS 130/21) (from Ch. 120, par. 453.21) Sec. 21. Destruction or use of forfeited property. (a) When any original packages of cigarettes or any cigarette vending device shall have been declared forfeited to the State by the Department, as provided in Section 18a of this Act, …

(35 ILCS 115/21) (from Ch. 120, par. 439.121) Sec. 21. 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 cir…

(35 ILCS 505/21) (from Ch. 120, par. 434a) Sec. 21. The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i and 5j, 6, 6a, 6b, 6c (except to the extent that the time limitations for requesting an administrative hearing, the minimum notice requirement for hearings, and the…

(35 ILCS 135/21) (from Ch. 120, par. 453.51) Sec. 21. 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 is required by this Act, such notice …

(35 ILCS 516/210) Sec. 210. Scavenger sale registration. No person, except a unit of local government, shall be eligible to bid or to receive a certificate of purchase who did not register with the county collector at least 5 business days in advance of the first day of the sale …

(35 ILCS 516/215) Sec. 215. Scavenger sale; application for certificate of purchase. The application for certificate of purchase shall be executed by the purchaser and by any individual bidder acting in the purchaser's behalf. The application shall be initially executed and deliv…

(35 ILCS 135/21a) (from Ch. 120, par. 453.51a) Sec. 21a. 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 605/22) (from Ch. 120, par. 374) Sec. 22. The lands selected under the act of congress entitled "An Act granting the right of way, and making a grant of land to the states of Illinois, Mississippi and Alabama, in aid of the construction of a railroad from Chicago to Mobi…

(35 ILCS 105/22) (from Ch. 120, par. 439.22) Sec. 22. If it is determined that the Department should issue a credit or refund under this Act, the Department may first apply the amount thereof against any amount of tax or penalty or interest due hereunder, or under the Retailers' …

(35 ILCS 635/22) Sec. 22. Certificates. It shall be unlawful for any person to engage in business as a telecommunications retailer in this State within the meaning of this Act without first having obtained a certificate of registration to do so from the Department. Application fo…

(35 ILCS 135/22) (from Ch. 120, par. 453.52) Sec. 22. Any person required by this Act to maintain or 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 pr…

(35 ILCS 130/22) (from Ch. 120, par. 453.22) Sec. 22. Any person who (a) falsely or fraudulently makes, forges, alters or counterfeits any stamp provided for herein, (b) causes or procures to be falsely or fraudulently made, forged, altered or counterfeited any such stamp, (c) kn…

(35 ILCS 516/220) Sec. 220. Scavenger sale; ineligible bid; liability. (a) Any person who is ineligible under Section 205 to bid or to receive a certificate of purchase from a sale under Section 200, who nevertheless registers to bid or bids or receives or acquires ownership of a…

(35 ILCS 516/225) Sec. 225. Tax scavenger sale fraud; definitions. For purposes of Section 230: (1) "Ownership interest" means any title or other interest in a mobile home, the holder of which is considered to be the owner of the mobile home for purposes of taxation under Section…

(35 ILCS 130/23) (from Ch. 120, par. 453.23) Sec. 23. Every distributor, secondary distributor, retailer, manufacturer with authority to maintain manufacturer representatives under Section 4f of this Act and their manufacturer representatives, or other person who shall knowingly …

(35 ILCS 135/23) (from Ch. 120, par. 453.53) Sec. 23. Any person who shall fail to safely preserve the records required by Section 15 and Section 15a of this Act for the period of three (3) years, as required therein, in such manner as to insure permanency and accessibility for i…

(35 ILCS 516/230) Sec. 230. Offense of scavenger sale fraud. A person commits the offense of tax sale fraud who knowingly: (a) enters a bid or authorizes or procures the entry of a bid on any mobile home offered for sale under Section 200, when the person in whose behalf the bid …

(35 ILCS 516/235) Sec. 235. Creation of indemnity fund. (a) Each person purchasing any mobile home at a sale under this Act shall pay to the county collector, prior to the issuance of any certificate of purchase, a fee of $20 for each item purchased. A like sum shall be paid for …

(35 ILCS 135/23a) Sec. 23a. 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 15 and 15a of this Act, is liable to pay to the Department, for deposit in the Ta…

(35 ILCS 635/24) Sec. 24. Certificate actions. The Department may, after notice and a hearing, revoke, cancel, or suspend the certificate of registration of any telecommunications retailer who violates any of the provisions of this Act or regulations promulgated thereunder. The n…

(35 ILCS 135/24) (from Ch. 120, par. 453.54) Sec. 24. 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 seize any original packages of …

(35 ILCS 130/24) (from Ch. 120, par. 453.24) Sec. 24. Punishment for sale or possession of packages of contraband cigarettes. (a) Possession or sale of 100 or less packages of contraband cigarettes. With the exception of licensed distributors, licensed secondary distributors, or …

(35 ILCS 516/240) Sec. 240. Amount to be retained in indemnity fund. (a) The county board in each county shall determine the amount of the fund to be maintained in that county, which amount shall not be less than $50,000 and shall not be greater than $1,000,000 in counties with l…

(35 ILCS 516/245) Sec. 245. Payments from Indemnity Fund. (a) Any owner of a mobile home sold under any provision of this Act who sustains loss or damage by reason of the issuance of a tax certificate of title under Section 360 or 400 and who is barred or is in any way precluded …

(35 ILCS 130/25) (from Ch. 120, par. 453.25) Sec. 25. Any person, or any officer, agent or employee of any person, required by this Act to make, file, render, sign or verify any report or return, who makes any false or fraudulent report or return or files any false or fraudulent …

(35 ILCS 635/25) Sec. 25. Collection, enforcement, and administration of State telecommunications infrastructure maintenance fees. (a) A telecommunications retailer shall charge each customer an additional charge equal to the State infrastructure maintenance fee attributable to t…

(35 ILCS 638/25) Sec. 25. Provision of electronic database. (a) The State may provide an electronic database to a home service provider or, if the State does not provide such an electronic database to home service providers, then the designated database provider may provide an el…

(35 ILCS 516/25) Sec. 25. Preventing waste to mobile homes; receiver. During the pendency of any tax foreclosure proceeding and until the time to redeem the mobile home sold expires, or redemption is made, from any sale made under any judgment foreclosing the lien of taxes, no wa…

(35 ILCS 16/25) Sec. 25. Application for certification of accredited production. Any applicant proposing a film or television production located or planned to be located in Illinois may request an accredited production certificate by formal application to the Department. (Source:…

(35 ILCS 25/25) Sec. 25. Tax credit. (a) Subject to the conditions set forth in this Act, an applicant is entitled to a credit against payment of taxes withheld under Section 704A of the Illinois Income Tax Act: (1) for new employees who participated as worker-trainees in the Put…

(35 ILCS 30/25) Sec. 25. Pilot program; report. The Department may award no more than an aggregate of $10,000,000 in total tax credits pursuant to one qualified rehabilitation plan for one qualified historic structure. On or before December 31, 2010 and on or before December 31 o…

(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 31/25) Sec. 25. Powers. The Division may adopt rules for the administration of this Act. The Division may enter into an intergovernmental agreement with the Department of Commerce and Economic Opportunity, the Department of Revenue, or both, for the administration of thi…

(35 ILCS 180/25) Sec. 25. Deposit of taxes. (a) Each month, from the net revenue realized for the preceding month, the Department shall pay an amount estimated by the Department to be required for refunds of the tax under this Act, which shall be deposited into the Rental Purchas…

(35 ILCS 55/25) Sec. 25. Credit allocation by the Department. (a) As part of its application under Section 20, the taxpayer shall certify to the Department the amount of eligible qualifying hydrogen, in kilograms, used during the immediately preceding calendar year for which the …

(35 ILCS 175/25) Sec. 25. Application of Retailers' Occupation Tax provisions; Uniform Penalty and Interest Act provisions. All the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, and 13 of the Retailers' Occupation Tax Act that ar…

(35 ILCS 135/25) (from Ch. 120, par. 453.55) Sec. 25. After seizing any original packages of cigarettes, or cigarette vending devices, as provided in Section 24 of this Act, the Department shall hold a hearing and shall determine whether such original packages of cigarettes, at t…

(35 ILCS 516/250) Sec. 250. Indemnity fund fraud. (a) A person commits the offense of indemnity fund fraud when that person knowingly: (1) offers or agrees to become a party to, or to acquire an interest in, a contract involving the proceeds of a judgment for indemnity under Sect…

(35 ILCS 516/255) Sec. 255. Sales in error. (a) When, upon application of the county collector, the owner of the certificate of purchase, or a municipality that owns or has owned the mobile home ordered sold, it appears to the satisfaction of the court that ordered the mobile hom…

(35 ILCS 135/25a) (from Ch. 120, par. 453.55a) Sec. 25a. Possession of more than 100 original packages of contraband cigarettes; penalty. With the exception of licensed distributors or transporters, as defined in Section 9c of the Cigarette Tax Act, possessing unstamped original …

(35 ILCS 135/25b) Sec. 25b. Possession of not less than 10 and not more than 100 original packages not tax stamped or improperly tax stamped; penalty. With the exception of licensed distributors and transporters, as defined in Section 9c of the Cigarette Tax Act, possessing unsta…

(35 ILCS 135/25c) Sec. 25c. Cigarette package sizes; sale of individual or loose cigarettes prohibited. Cigarettes may only be sold in packages of 20 or 25 cigarettes. The sale of individual or loose cigarettes is prohibited. Any person who violates this Section is liable to pay …

(35 ILCS 135/26) (from Ch. 120, par. 453.56) Sec. 26. 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 130/26) (from Ch. 120, par. 453.26) Sec. 26. Whoever acts as a distributor, secondary distributor, retailer, or manufacturer representative of original packages without having a license, as required by this Act, shall be guilty of a Class 4 felony. (Source: P.A. 98-1055,…