Chapter 35, REVENUE

(35 ILCS 105/3-61) Sec. 3-61. Motor vehicles; trailers; use as rolling stock definition. (a) (Blank). (b) (Blank). (c) This subsection (c) applies to motor vehicles, other than limousines, purchased through June 30, 2017. For motor vehicles, other than limousines, purchased on or…

(35 ILCS 105/3-65) (from Ch. 120, par. 439.3-65) Sec. 3-65. R.O.T. nontaxability. If the seller of tangible personal property for use would not be taxable under the Retailers' Occupation Tax Act despite all elements of the sale occurring in Illinois, then the tax imposed by this …

(35 ILCS 110/3-65) (from Ch. 120, par. 439.33-65) Sec. 3-65. Liability because of amendatory Act. Revisions in Section 3 (now Sections 3 through 3-65) by Public Act 85-1135 do not affect tax liability that arose before January 1, 1990. (Source: P.A. 91-51, eff. 6-30-99.)

(35 ILCS 110/3-7) Sec. 3-7. Aggregate manufacturing exemption. Through June 30, 2003, the use of aggregate exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for…

(35 ILCS 105/3-7) Sec. 3-7. Aggregate manufacturing exemption. Through June 30, 2003, the use of aggregate exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for…

(35 ILCS 735/3-7) (from Ch. 120, par. 2603-7) Sec. 3-7. Personal Liability Penalty. (a) Any officer or employee of any taxpayer subject to the provisions of a tax Act administered by the Department who has the control, supervision or responsibility of filing returns and making pa…

(35 ILCS 115/3-7) Sec. 3-7. Aggregate manufacturing exemption. Through June 30, 2003, aggregate exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for lease, but…

(35 ILCS 735/3-7.5) Sec. 3-7.5. Bad check penalty. (a) In addition to any other penalty provided in this Act, a penalty of $25 shall be imposed on any person who issues a check or other draft to the Department that is not honored upon presentment. The penalty imposed under this S…

(35 ILCS 105/3-70) (from Ch. 120, par. 439.3-70) Sec. 3-70. Property acquired by nonresident. The tax imposed by this Act does not apply to the use, in this State, of tangible personal property that is acquired outside this State by a nonresident individual who then brings the pr…

(35 ILCS 110/3-70) Sec. 3-70. Manufacturer's Purchase Credit. For purchases of machinery and equipment made on and after January 1, 1995 and through June 30, 2003, and on and after September 1, 2004 through August 30, 2014, a purchaser of manufacturing machinery and equipment tha…

(35 ILCS 110/3-72) Sec. 3-72. Sustainable Aviation Fuel Purchase Credit. (a) From July 1, 2023 through December 31, 2032, sustainable aviation fuel sold to or used by an air common carrier, certified by the carrier to be used in Illinois, earns a credit in the amount of $1.50 per…

(35 ILCS 110/3-75) Sec. 3-75. Sunset of exemptions, credits, and deductions. (a) The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this amendatory Act of 1994 shall be limited by a reasonable and…

(35 ILCS 105/3-75) (from Ch. 120, par. 439.3-75) Sec. 3-75. Serviceman transfer. Tangible personal property purchased by a serviceman, as defined in Section 2 of the Service Occupation Tax Act, is subject to the tax imposed by this Act when purchased for transfer by the servicema…

(35 ILCS 735/3-8) (from Ch. 120, par. 2603-8) Sec. 3-8. No penalties if reasonable cause exists. The penalties imposed under the provisions of Sections 3-3, 3-4, 3-5, and 3-7.5 of this Act shall not apply if the taxpayer shows that his failure to file a return or pay tax at the r…

(35 ILCS 105/3-8) (Text of Section from P.A. 102-700) Sec. 3-8. Hospital exemption. (a) Tangible personal property sold to or used by a hospital owner that owns one or more hospitals licensed under the Hospital Licensing Act or operated under the University of Illinois Hospital A…

(35 ILCS 115/3-8) (Text of Section from P.A. 102-700) Sec. 3-8. Hospital exemption. (a) Tangible personal property sold to or used by a hospital owner that owns one or more hospitals licensed under the Hospital Licensing Act or operated under the University of Illinois Hospital A…

(35 ILCS 110/3-8) (Text of Section from P.A. 102-700) Sec. 3-8. Hospital exemption. (a) Tangible personal property sold to or used by a hospital owner that owns one or more hospitals licensed under the Hospital Licensing Act or operated under the University of Illinois Hospital A…

(35 ILCS 105/3-80) (from Ch. 120, par. 439.3-80) Sec. 3-80. Liability because of amendatory Act. Revisions in Section 3 (now Sections 3 through 3-80) by Public Act 85-1135 do not affect tax liability that arose before January 1, 1990. (Source: P.A. 91-51, eff. 6-30-99.)

(35 ILCS 105/3-85) Sec. 3-85. Manufacturer's Purchase Credit. For purchases of machinery and equipment made on and after January 1, 1995 through June 30, 2003, and on and after September 1, 2004 through August 30, 2014, a purchaser of manufacturing machinery and equipment that qu…

(35 ILCS 105/3-87) Sec. 3-87. Sustainable Aviation Fuel Purchase Credit. (a) From July 1, 2023 through December 31, 2032, sustainable aviation fuel sold to or used by an air common carrier, certified by the carrier to be used in Illinois, earns a credit in the amount of $1.50 per…

(35 ILCS 735/3-9) (from Ch. 120, par. 2603-9) Sec. 3-9. Application of provisions. (a) The provisions of this Act shall apply to the rates of interest for periods on and after the effective date of this Act. Interest for periods prior to the effective date of this Act shall be co…

(35 ILCS 105/3-90) Sec. 3-90. Sunset of exemptions, credits, and deductions. (a) The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this amendatory Act of 1994 shall be limited by a reasonable and…

(35 ILCS 515/3.5) Sec. 3.5. Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this amendatory Act of 1994 shall be limited by a reasonable and appro…

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

(35 ILCS 130/30) (from Ch. 120, par. 453.30) Sec. 30. This Act shall be known as the "Cigarette Tax Act," and may be referred to by that designation. (Source: Laws 1945, p. 1220.)

(35 ILCS 516/30) Sec. 30. No receiver for homestead dwelling. No receiver shall be appointed under the provisions of Section 25 for mobile homes used as a family dwelling and occupied by the owner as a residence at the time the unpaid taxes became a lien and continuously thereaft…

(35 ILCS 135/30) (from Ch. 120, par. 453.60) Sec. 30. Punishment for sale or possession of unstamped packages of cigarettes, other than by a licensed distributor or transporter. (a) Possession or sale of more than 9 but less than 101 unstamped packages of cigarettes. With the exc…

(35 ILCS 16/30) Sec. 30. Review of application for accredited production certificate. (a) In determining whether to issue an accredited production certificate, the Department must determine that a preponderance of the following conditions exist: (1) The applicant's production int…

(35 ILCS 30/30) Sec. 30. Powers. The Department and the Department of Natural Resources shall promulgate rules and regulations for the administration of this Act. (Source: P.A. 100-695, eff. 8-3-18.)

(35 ILCS 25/30) Sec. 30. Maximum amount of credits allowed. The Department shall limit the monetary amount of credits awarded under this Act to no more than $50,000,000. If applications for a greater amount are received, credits shall be allowed on a first-come-first-served basis…

(35 ILCS 635/30) Sec. 30. Validity of existing franchise fees and agreements. (a) No new franchise fees or other charges for the use of the public rights-of-way, including charges for the recovery of reasonable costs of regulating the use of the public rights-of-way, shall be imp…

(35 ILCS 55/30) Sec. 30. Prioritization of tax credit allocation. If the total amount of tax credits sought by taxpayers under Section 25 exceeds the total amount of tax credits that are allowed to be allocated under Section 20, the Department shall prioritize allocation as follo…

(35 ILCS 175/30) Sec. 30. Rules. The Department may adopt and enforce any reasonable rule to administer and enforce the surcharge imposed by this Act. (Source: P.A. 97-1035, eff. 1-1-13.)

(35 ILCS 180/30) Sec. 30. One-Time Transitional Use Tax Credit. Within 3 months after the effective date of this Act, the merchant shall file an application (upon a form prescribed and furnished by the Department) to receive a one-time credit for the Use Tax paid on merchandise s…

(35 ILCS 638/30) Sec. 30. Notice; updates. If the State or a designated database provider provides or maintains an electronic database described in Section 25, then the State or the electronic database provider shall provide notice of the availability of the then current electron…

(35 ILCS 516/300) Sec. 300. Amount of redemption. Any person desiring to redeem shall deposit an amount specified in this Section with the county clerk of the county in which the mobile home is situated, in legal money of the United States, or by cashier's check, certified check,…

(35 ILCS 516/305) Sec. 305. Posting requirements. Except as otherwise provided in Section 300, the county clerk shall not be required to include amounts described in paragraphs (c) through (j) of Section 300 in the payment for redemption or the amount received for redemption, nor…

(35 ILCS 135/31) (from Ch. 120, par. 453.61) Sec. 31. 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 return or report or files any false or fraudulent …

(35 ILCS 516/310) Sec. 310. Deficiency judgment. If the sold mobile home is not redeemed, a deficiency judgment shall not be taken on account of the receivership proceedings against the owner or owners of the mobile home. In the event that income to the receiver exceeds expenditu…

(35 ILCS 516/315) Sec. 315. Redemption of a forfeited mobile home. Except as otherwise provided in Section 320, any mobile home forfeited to the State may be redeemed or sold in the following manner: When a mobile home has been forfeited for delinquent taxes, the person desiring …

(35 ILCS 135/32) (from Ch. 120, par. 453.62) Sec. 32. Any costs which may be assessed by the court upon the final determination of any confiscation proceedings as provided for by this Act, may be paid by the Department out of any appropriations provided by the legislature for ope…

(35 ILCS 516/320) Sec. 320. Partial redemption of forfeited mobile homes. In counties with less than 3,000,000 inhabitants, when forfeited taxes on a mobile home remain unpaid for one or more years, it is permissible to pay to the county or township collector, one or more full ye…

(35 ILCS 516/325) Sec. 325. Redemption under protest. Any person redeeming under this Section at a time subsequent to the filing of a petition under Section 390 or 360, who desires to preserve his or her right to defend against the petition for a tax certificate of title, shall a…

(35 ILCS 135/33) (from Ch. 120, par. 453.63) Sec. 33. Where, at the time of terminating his business as distributor in this State any distributor has on hand unused stamps, he or his legal representative may transfer or sell said unused stamps to some other licensed distributor; …

(35 ILCS 516/330) Sec. 330. Extension of period of redemption. The purchaser or his or her assignee of a mobile home sold for nonpayment of taxes may extend the period of redemption at any time before the expiration of the original period of redemption, or thereafter prior to the…

(35 ILCS 516/335) Sec. 335. Effect of receipt of redemption money, forfeiture, withdrawal, or return of certificate. The receipt of the redemption money on any mobile home by any purchaser or assignee, on account of any forfeiture or withdrawal, or the return of the certificate o…

(35 ILCS 135/34) (from Ch. 120, par. 453.64) Sec. 34. It is unlawful for a person to act in this State as the agent or representative of a distributor who does not maintain a place of business in this State unless such distributor is the holder of a permit issued pursuant to Sect…

(35 ILCS 516/340) Sec. 340. County clerk to pay successor redemption money collected. At the expiration of his or her term of office, the county clerk shall pay over to the successor in office all moneys in his or her hands received for redemption from sale for taxes on a mobile …

(35 ILCS 516/345) Sec. 345. Notice of order setting aside redemption. The order shall provide that any person who was entitled to redeem may pay to the county clerk within 30 days after the entry of the order the amount necessary to redeem the mobile home from the sale as of the …

(35 ILCS 635/35) Sec. 35. Home rule. The authorization of infrastructure maintenance fees is an exclusive power and function of the State. A home rule municipality may not impose franchise or other fees upon or require other compensation from telecommunications retailers for use …