Chapter 35 — REVENUE
2,594 sections in this chapter.
35 ILCS 525/10-50 Sec. 10-50
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(35 ILCS 525/10-50) Sec. 10-50. Incorporation by reference. All of the provisions of Sections 1, 2a, 2b, 3 (except provisions relating to transaction returns and except for provisions that are inconsistent with this Act), in respect to all provisions therein other than the State …
35 ILCS 525/10-55 Sec. 10-55
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(35 ILCS 525/10-55) Sec. 10-55. Deposit of proceeds from parking excise tax. The moneys received by the Department from the tax imposed by this Act shall be deposited into the Capital Projects Fund. (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/15-10 Sec. 15-10
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(35 ILCS 525/15-10) Sec. 15-10. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-20 Sec. 15-20
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(35 ILCS 525/15-20) Sec. 15-20. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-25 Sec. 15-25
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(35 ILCS 525/15-25) Sec. 15-25. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-30 Sec. 15-30
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(35 ILCS 525/15-30) Sec. 15-30. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-35 Sec. 15-35
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(35 ILCS 525/15-35) Sec. 15-35. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-40 Sec. 15-40
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(35 ILCS 525/15-40) Sec. 15-40. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-45 Sec. 15-45
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(35 ILCS 525/15-45) Sec. 15-45. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-5 Sec. 15-5
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(35 ILCS 525/15-5) Sec. 15-5. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-50 Sec. 15-50
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(35 ILCS 525/15-50) Sec. 15-50. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-55 The Cigarette Tax Act is amended by repealing Section 29
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(35 ILCS 525/15-55) Sec. 15-55. The Cigarette Tax Act is amended by repealing Section 29. (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/15-60 Sec. 15-60
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(35 ILCS 525/15-60) Sec. 15-60. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-65 Sec. 15-65
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(35 ILCS 525/15-65) Sec. 15-65. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-75 Sec. 15-75
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(35 ILCS 525/15-75) Sec. 15-75. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-10 Sec. 35-10
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(35 ILCS 525/35-10) Sec. 35-10. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-100 Sec. 35-100
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(35 ILCS 525/35-100) Sec. 35-100. The Illinois Horse Racing Act of 1975 is amended by repealing Sections 2.1 and 54. (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/35-15 Sec. 35-15
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(35 ILCS 525/35-15) Sec. 35-15. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-20 Sec. 35-20
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(35 ILCS 525/35-20) Sec. 35-20. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-25 Sec. 35-25
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(35 ILCS 525/35-25) Sec. 35-25. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-3 Sec. 35-3
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(35 ILCS 525/35-3) Sec. 35-3. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-30 Sec. 35-30
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(35 ILCS 525/35-30) Sec. 35-30. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-35 Sec. 35-35
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(35 ILCS 525/35-35) Sec. 35-35. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-40 Sec. 35-40
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(35 ILCS 525/35-40) Sec. 35-40. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-45 Sec. 35-45
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(35 ILCS 525/35-45) Sec. 35-45. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-5 Sec. 35-5
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(35 ILCS 525/35-5) Sec. 35-5. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-50 Sec. 35-50
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(35 ILCS 525/35-50) Sec. 35-50. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-55 Sec. 35-55
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(35 ILCS 525/35-55) Sec. 35-55. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-60 Sec. 35-60
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(35 ILCS 525/35-60) Sec. 35-60. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-65 Sec. 35-65
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(35 ILCS 525/35-65) Sec. 35-65. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-70 Sec. 35-70
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(35 ILCS 525/35-70) Sec. 35-70. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-75 Sec. 35-75
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(35 ILCS 525/35-75) Sec. 35-75. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-80 Sec. 35-80
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(35 ILCS 525/35-80) Sec. 35-80. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-85 Sec. 35-85
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(35 ILCS 525/35-85) Sec. 35-85. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-90 Sec. 35-90
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(35 ILCS 525/35-90) Sec. 35-90. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-95 Sec. 35-95
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(35 ILCS 525/35-95) Sec. 35-95. The State Finance Act is amended by repealing Section 5.490. (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/99-95 Sec. 99-95
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(35 ILCS 525/99-95) Sec. 99-95. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate o…
35 ILCS 525/99-97 Sec. 99-97
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(35 ILCS 525/99-97) Sec. 99-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/99-99 Sec. 99-99
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(35 ILCS 525/99-99) Sec. 99-99. Effective date. This Act takes effect upon becoming law, except that the changes made to Section 2 of the Use Tax Act take effect on January 1, 2020. (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 605/0.01 Short title
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(35 ILCS 605/0.01) (from Ch. 120, par. 372.90) Sec. 0.01. Short title. This Act may be cited as the Illinois Central Railroad Tax Act. (Source: P.A. 86-1324.)
35 ILCS 605/18 Sec. 18
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(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 605/22 Sec. 22
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(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 610/1 Sec. 1
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(35 ILCS 610/1) (from Ch. 120, par. 467.1) Sec. 1. For the purposes of this Act: "Department" means the Department of Revenue of the State of Illinois. "Director" means the Director of Revenue for the Department of Revenue of the State of Illinois. "Taxpayer" means a person engag…
35 ILCS 610/10 Sec. 10
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(35 ILCS 610/10) (from Ch. 120, par. 467.10) Sec. 10. 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 party to the proceeding, issue subpoenas re…
35 ILCS 610/11 Sec. 11
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(35 ILCS 610/11) (from Ch. 120, par. 467.11) Sec. 11. All information received by the Department from returns filed under this Act, or from any investigations conducted under this Act, shall be confidential, except for official purposes, and any person who divulges any such infor…
35 ILCS 610/12 Sec. 12
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(35 ILCS 610/12) (from Ch. 120, par. 467.12) Sec. 12. The Circuit Court of the county wherein a hearing is held shall have power to review all final administrative decisions of the Department in administering the provisions of this Act: Provided that if the administrative proceed…
35 ILCS 610/12a Sec. 12a
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(35 ILCS 610/12a) (from Ch. 120, par. 467.12a) Sec. 12a. 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 to a taxpayer is required by this …
35 ILCS 610/12b Sec. 12b
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(35 ILCS 610/12b) (from Ch. 120, par. 467.12b) Sec. 12b. 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 610/13 Sec. 13
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(35 ILCS 610/13) (from Ch. 120, par. 467.13) Sec. 13. 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 610/14 Sec. 14
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(35 ILCS 610/14) (from Ch. 120, par. 467.14) 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 1945, p. 1244.)