Chapter 35 — REVENUE

(35 ILCS 610/15) (from Ch. 120, par. 467.15) Sec. 15. This Act may be cited as the Messages Tax Act. (Source: P.A. 86-1475.)

(35 ILCS 610/2a.1) (from Ch. 120, par. 467.2a.1) Sec. 2a.1. (Repealed). (Source: P.A. 87-313. Repealed by P.A. 90-154, eff. 1-1-98.)

(35 ILCS 610/2a.2) (from Ch. 120, par. 467.2a.2) Sec. 2a.2. Annual return, collection and payment. A return with respect to the tax imposed by Section 2a.1 shall be made by every person for any taxable period for which such person is liable for such tax. Such return shall be made…

(35 ILCS 610/2a.3) Sec. 2a.3. 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 app…

(35 ILCS 610/5) (from Ch. 120, par. 467.5) Sec. 5. All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6b, and 6c of the Retailers' Occupation Tax Act which are not inconsistent with this Act, and Section 3-7 of the Uniform Penalty and Interest Act shall a…

(35 ILCS 610/6) (from Ch. 120, par. 467.6) Sec. 6. If it appears, after claim therefor filed with the Department, that an amount of tax or penalty or interest has been paid which was not due under this Act, whether as the result of a mistake of fact or an error of law, except as …

(35 ILCS 610/7) (from Ch. 120, par. 467.7) Sec. 7. Every taxpayer under this Act shall keep books, records, papers and other documents which are adequate to reflect the information which such taxpayers are required by Section 3 of this Act to report to the Department by filing mo…

(35 ILCS 610/8) (from Ch. 120, par. 467.8) Sec. 8. 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 concerni…

(35 ILCS 610/9) (from Ch. 120, par. 467.9) Sec. 9. 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 employee thereof, upon the g…

(35 ILCS 615/1) (from Ch. 120, par. 467.16) Sec. 1. For the purposes of this Act: "Gross receipts" means the consideration received for gas distributed, supplied, furnished or sold to persons for use or consumption and not for resale, and for all services (including the transport…

(35 ILCS 615/10) (from Ch. 120, par. 467.25) 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 615/11) (from Ch. 120, par. 467.26) 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 615/12) (from Ch. 120, par. 467.27) 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 615/12a) (from Ch. 120, par. 467.27a) 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 615/12b) (from Ch. 120, par. 467.27b) Sec. 12b. The Department shall not take any action in law or administratively against a municipally owned defendant for monies, interest or penalties claimed because such defendant has failed to include in its gross receipts amounts …

(35 ILCS 615/12c) (from Ch. 120, par. 467.27c) Sec. 12c. 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 615/13) (from Ch. 120, par. 467.28) 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 615/14) (from Ch. 120, par. 467.29) 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.)

(35 ILCS 615/15) (from Ch. 120, par. 467.30) Sec. 15. This Act may be cited as the Gas Revenue Tax Act. (Source: P.A. 86-1475.)

(35 ILCS 615/2) (from Ch. 120, par. 467.17) Sec. 2. A tax is imposed upon persons engaged in the business of distributing, supplying, furnishing or selling gas to persons for use or consumption and not for resale at the rate of 2.4 cents per therm of all gas which is so distribut…

(35 ILCS 615/2a.1) (from Ch. 120, par. 467.17a.1) Sec. 2a.1. Imposition of tax on invested capital. In addition to the taxes imposed by the Illinois Income Tax Act and Section 2 of this Act, there is hereby imposed upon persons engaged in the business of distributing, supplying, …

(35 ILCS 615/2a.2) (from Ch. 120, par. 467.17a.2) Sec. 2a.2. Annual return, collection and payment. - A return with respect to the tax imposed by Section 2a.1 shall be made by every person for any taxable period for which such person is liable for such tax. Such return shall be m…

(35 ILCS 615/2a.3) Sec. 2a.3. 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 app…

(35 ILCS 615/3) (from Ch. 120, par. 467.18) Sec. 3. Return of taxpayer; payment of tax. Except as provided in this Section, on or before the 15th day of each month, each taxpayer shall make a return to the Department for the preceding calendar month, stating: 1. His name; 2. The …

(35 ILCS 615/5) (from Ch. 120, par. 467.20) Sec. 5. All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6b, and 6c of the Retailers' Occupation Tax Act which are not inconsistent with this Act, and Section 3-7 of the Uniform Penalty and Interest Act shall …

(35 ILCS 615/6) (from Ch. 120, par. 467.21) Sec. 6. If it appears, after claim therefor filed with the Department, that an amount of tax or penalty or interest has been paid which was not due under this Act, whether as the result of a mistake of fact or an error of law, except as…

(35 ILCS 615/7) (from Ch. 120, par. 467.22) Sec. 7. Every taxpayer under this Act shall keep books, records, papers and other documents which are adequate to reflect the information which such taxpayers are required by Section 3 of this Act to report to the Department by filing m…

(35 ILCS 615/8) (from Ch. 120, par. 467.23) Sec. 8. 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, except for thos…

(35 ILCS 615/9) (from Ch. 120, par. 467.24) Sec. 9. 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 employee thereof, upon the …

(35 ILCS 620/1) (from Ch. 120, par. 468) Sec. 1. For the purposes of this Law: "Consumer Price Index" means the Consumer Price Index For All Urban Consumers for all items published by the United States Department of Labor; provided that if this index no longer exists, the Departm…

(35 ILCS 620/10) (from Ch. 120, par. 477) 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 requi…

(35 ILCS 620/11) (from Ch. 120, par. 478) 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 informat…

(35 ILCS 620/12) (from Ch. 120, par. 479) Sec. 12. 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 Act, s…

(35 ILCS 620/12a) (from Ch. 120, par. 479a) Sec. 12a. 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 620/13) (from Ch. 120, par. 480) 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, i…

(35 ILCS 620/14) (from Ch. 120, par. 481) 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 1937, p. 1052.)

(35 ILCS 620/14a) (from Ch. 120, par. 481a) Sec. 14a. This Act may be cited as the Public Utilities Revenue Act. (Source: P.A. 86-1475.)

(35 ILCS 620/1a) Sec. 1a. Legislative Intent. The General Assembly previously imposed a tax on the invested capital of electric utilities to replace in part the personal property tax that was abolished by the Illinois Constitution of 1970. Subsequent to the enactment and impositi…

(35 ILCS 620/2) (from Ch. 120, par. 469) Sec. 2. (Repealed). (Source: P.A. 84-1093. Repealed by P.A. 90-561, eff. 8-1-98.)

(35 ILCS 620/2a.1) (from Ch. 120, par. 469a.1) Sec. 2a.1. Imposition of tax on invested capital and on distribution of electricity. (a) In addition to the tax imposed by the Illinois Income Tax Act, there is hereby imposed upon every taxpayer (other than an electric cooperative, …

(35 ILCS 620/2a.2) (from Ch. 120, par. 469a.2) Sec. 2a.2. Annual return, collection and payment. A return with respect to the tax imposed by Section 2a.1 shall be made by every person for any taxable period for which such person is liable for such tax. Such return shall be made o…

(35 ILCS 620/2a.3) Sec. 2a.3. (Repealed). (Source: P.A. 88-660, eff. 9-16-94. Repealed by P.A. 90-561, eff. 8-1-98.)

(35 ILCS 620/3) (from Ch. 120, par. 470) Sec. 3. (Repealed). (Source: P.A. 90-16, eff. 6-16-97. Repealed by P.A. 90-561, eff. 8-1-98.)

(35 ILCS 620/5) (from Ch. 120, par. 472) Sec. 5. All of the provisions of Sections 4, (except that the time limitation provisions shall run from the date when the tax is due rather than from the date when gross receipts are received), 5 (except that the time limitation provisions…

(35 ILCS 620/6) (from Ch. 120, par. 473) Sec. 6. If it appears, after claim therefor filed with the Department, that an amount of tax or penalty or interest has been paid which was not due under this Act, whether as the result of a mistake of fact or an error of law, except as he…

(35 ILCS 620/7) (from Ch. 120, par. 474) Sec. 7. Every taxpayer under this Act shall keep books, records, papers and other documents which are adequate to reflect the information which such taxpayers are required by Section 2a.2 of this Act to report to the Department by filing a…

(35 ILCS 620/8) (from Ch. 120, par. 475) Sec. 8. 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, except for those m…

(35 ILCS 620/9) (from Ch. 120, par. 476) Sec. 9. 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 employee thereof, upon the gro…

(35 ILCS 625/1) (from Ch. 120, par. 1411) Sec. 1. Short Title. This Act shall be known and may be cited as the "Water Company Invested Capital Tax Act". (Source: P.A. 82-274.)

(35 ILCS 625/10) (from Ch. 120, par. 1420) Sec. 10. The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his own instance, or on the written request of any party to the proceeding, issue subpoenas requiring t…