Chapter 35, REVENUE

(35 ILCS 55/35) Sec. 35. Transfer of credits. A transfer of credits earned under this Act may be made, in accordance with rules adopted by the Department, by the taxpayer earning the credits within one year after the credits are awarded. The Department shall issue a certificate o…

(35 ILCS 30/35) Sec. 35. (Amendatory provisions; text omitted). (Source: P.A. 96-933, eff. 6-21-10; text omitted.)

(35 ILCS 638/35) Sec. 35. User held harmless. A home service provider using the data contained in an electronic database described in Section 25 shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of any error or omission i…

(35 ILCS 516/35) Sec. 35. Purchase and sale by county; distribution of proceeds. When any mobile home is delinquent, or is forfeited for each of 2 or more years, and is offered for sale under any of the provisions of this Act, the county board of the county in which the mobile ho…

(35 ILCS 135/35) (from Ch. 120, par. 453.65) Sec. 35. Distribution of receipts. All moneys received by the Department under this Act shall be distributed as provided in Section 2 of the Cigarette Tax Act. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 16/35) Sec. 35. Issuance of Tax Credit Certificate. (a) In order to qualify for a tax credit under this Act, an applicant must file an application, on forms prescribed by the Department, providing information necessary to calculate the tax credit, and any additional info…

(35 ILCS 25/35) Sec. 35. Application for award of tax credit; tax credit certificate. (a) On or after the conclusion of the 12-month period (or 6-month period, for purposes of subparagraph (A) of item (1) of subsection (a) of Section 25) after a new employee has been hired, an ap…

(35 ILCS 180/35) Sec. 35. Applicability. This Act does not apply to tangible personal property which is required to be titled and registered by a State agency. (Source: P.A. 100-437, eff. 1-1-18.)

(35 ILCS 135/35.5) Sec. 35.5. Rulemaking. Rulemaking authority to implement this amendatory Act of the 95th General Assembly, if any, is conditioned on the rules being adopted in accordance with all provisions of the Illinois Administrative Procedure Act and all rules and procedu…

(35 ILCS 516/350) Sec. 350. Waste; appointment of receiver. After any sale of mobile homes under this Act and until a tax certificate of title has been issued or until redemption has been made, no waste shall be committed on any of the mobile homes involved. The court which order…

(35 ILCS 516/355) Sec. 355. Action for collection of taxes. The county board may, at any time after final judgment and order of sale against a delinquent mobile home under Section 120, institute a civil action in the name of the People of the State of Illinois in the circuit cour…

(35 ILCS 55/36) Sec. 36. Analysis of hydrogen production and utilization. (a) No later than April 1, 2028, the Illinois Environmental Protection Agency, in consultation with the Department, the Illinois Power Agency, the Illinois Commerce Commission, and other State agencies, as …

(35 ILCS 135/36) (from Ch. 120, par. 453.66) Sec. 36. This Act shall be known and may be cited as the "Cigarette Use Tax Act." (Source: Laws 1951, p. 1380.)

(35 ILCS 516/360) Sec. 360. Tax foreclosure proceedings. In tax foreclosure proceedings, the purchaser or assignee shall file a petition for a certificate of title in the proceeding in which the foreclosure order was entered. Notice of the filing of the petition and of the hearin…

(35 ILCS 516/365) Sec. 365. Notice of sale and redemption rights. In order to be entitled to a tax certificate of title, within 4 months and 15 days after any sale held under this Act, the purchaser or his or her assignee shall deliver to the county clerk a notice to be given to …

(35 ILCS 135/37) (from Ch. 120, par. 453.67) Sec. 37. 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 said Act or its application to persons or circ…

(35 ILCS 55/37) Sec. 37. Rules. The Department may adopt rules to implement and administer this Act. (Source: P.A. 103-268, eff. 7-25-23.)

(35 ILCS 516/370) Sec. 370. Notice of expiration of period of redemption. A purchaser or assignee shall not be entitled to a tax certificate of title to the mobile home sold unless, not less than 3 months nor more than 6 months prior to the expiration of the period of redemption,…

(35 ILCS 516/375) Sec. 375. Service of notice. The purchaser or his or her assignee shall give the notice required by Section 370 by causing it to be published in a newspaper as set forth in Section 380. In addition, the notice shall be served by a process server or sheriff (or i…

(35 ILCS 516/380) Sec. 380. Proof of service of notice; publication of notice. The sheriff or coroner serving notice under Section 375 shall endorse his or her return thereon and file it with the clerk of the circuit court and it shall be a part of the court record. A special pro…

(35 ILCS 516/385) Sec. 385. Mailed notice. In addition to the notice required to be served not less than 3 months nor more than 5 months prior to the expiration of the period of redemption, the purchaser or his or her assignee shall prepare and deliver to the clerk of the circuit…

(35 ILCS 516/390) Sec. 390. Petition for certificate of title. At any time within 6 months but not less than 3 months prior to the expiration of the redemption period for a mobile home sold pursuant to judgment and order of sale under Sections 55 through 65 or 200, the purchaser …

(35 ILCS 516/395) Sec. 395. Reimbursement of a county or municipality before issuance of tax certificate of title. Except in any proceeding in which the tax purchaser is a county acting as trustee for taxing districts as provided in Section 35, an order for the issuance of a tax …

(35 ILCS 110/3a) (from Ch. 120, par. 439.33a) Sec. 3a. The tax imposed by this Act may be stated as a distinct item separate and apart from the selling price of the service, and shall be so stated when requested by the buyer. (Source: Laws 1961, p. 1757.)

(35 ILCS 105/3a) (from Ch. 120, par. 439.3a) Sec. 3a. The tax imposed by the Act shall when collected be stated as a distinct item separate and apart from the selling price of the tangible personal property. However, where it is not possible to state the sales tax separately in s…

(35 ILCS 505/3c) (from Ch. 120, par. 419b.1) Sec. 3c. No person shall act as a receiver of fuel within this State without first securing a license from the Department to act as a receiver of fuel. Application for such license shall be made to the Department upon blanks furnished …

(35 ILCS 110/3c) (from Ch. 120, par. 439.33c) Sec. 3c. For purposes of this Act, a corporation, limited liability company, society, association, foundation or institution organized and operated exclusively for educational purposes shall include: all tax-supported public schools; …

(35 ILCS 110/3d) (from Ch. 120, par. 439.33d) Sec. 3d. (1) Except as provided in paragraph (2) of this Section, the selling price of each item of tangible personal property transferred incident to a sale of service may be stated as a distinct item by the serviceman to the service…

(35 ILCS 505/3d) Sec. 3d. Right to blend. (a) A distributor who is properly licensed and permitted as a blender pursuant to this Act may blend petroleum-based diesel fuel with biodiesel and sell the blended or unblended product on any premises owned and operated by the distributo…

(35 ILCS 130/4) (from Ch. 120, par. 453.4) Sec. 4. Distributor's license. (a) No person may engage in business as a distributor of cigarettes in this State within the meaning of the first 2 definitions of distributor in Section 1 of this Act without first having obtained a licens…

(35 ILCS 625/4) (from Ch. 120, par. 1414) Sec. 4. Annual return, collection and payment. A return with respect to the tax imposed by this Act shall be made by every public utility for any taxable period for which such person is liable for such tax. Such return shall be made on su…

(35 ILCS 171/4) Sec. 4. Authority to participate in multistate negotiations. For the purposes of reviewing or amending or both reviewing and amending the Agreement embodying the simplification requirements as contained in Section 7 of this Act, the State shall enter into multista…

(35 ILCS 510/4) (from Ch. 120, par. 481b.4) Sec. 4. The Department of Revenue hereby is authorized to make, promulgate and enforce reasonable rules and regulations relating to the administration and enforcement of this Act. (Source: Laws 1953, p. 956.)

(35 ILCS 145/4) (from Ch. 120, par. 481b.34) Sec. 4. Books and records. Every operator shall keep separate books or records of his business as an operator so as to show the rents and occupancies taxable under this Act separately from his transactions not taxable under this Act. I…

(35 ILCS 110/4) (from Ch. 120, par. 439.34) Sec. 4. Evidence that property was sold by any person for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such property was sold for use in this State. (Source: Laws 1961, p. 1757.)…

(35 ILCS 105/4) (from Ch. 120, par. 439.4) Sec. 4. Evidence that tangible personal property was sold by any person for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such tangible personal property was sold for use in this St…

(35 ILCS 630/4) (from Ch. 120, par. 2004) Sec. 4. Tax imposed; interstate telecommunications. (a) Until December 31, 1997, a tax is imposed upon the act or privilege of originating in this State or receiving in this State interstate telecommunications by a person in this State at…

(35 ILCS 115/4) (from Ch. 120, par. 439.104) Sec. 4. Evidence that tangible personal property was sold by any supplier for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such tangible personal property was sold for the purpos…

(35 ILCS 515/4) (from Ch. 120, par. 1204) Sec. 4. The owner of each inhabited mobile home or manufactured home located in this State, but not located inside of a mobile home park, on the effective date of this amendatory Act of the 96th General Assembly shall, within 30 days afte…

(35 ILCS 155/4) (from Ch. 120, par. 1704) Sec. 4. A tax is imposed upon the privilege of using, in this State, an automobile which is rented from a rentor. Such tax is at the rate of 4% of the rental price of such automobile prior to July 1, 1985 and at the rate of 5% of the rent…

(35 ILCS 405/4) (from Ch. 120, par. 405A-4) Sec. 4. Illinois generation-skipping transfer tax. (a) Imposition of tax. An Illinois generation-skipping transfer tax is imposed on every taxable transfer resulting in federal generation-skipping transfer tax involving transferred prop…

(35 ILCS 135/4) (from Ch. 120, par. 453.34) Sec. 4. Distributor's license. (a) A distributor maintaining a place of business in this State, if required to procure a license or allowed to obtain a permit as a distributor under the Cigarette Tax Act, need not obtain an additional l…

(35 ILCS 120/4) (from Ch. 120, par. 443) Sec. 4. As soon as practicable after any return is filed, the Department shall examine such return and shall, if necessary, correct such return according to its best judgment and information. If the correction of a return results in an amo…

(35 ILCS 630/4.5) Sec. 4.5. 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 625/4.5) Sec. 4.5. 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 180/40) Sec. 40. Rulemaking. The Department may make such rules as it may deem necessary to implement the purposes of this Act. (Source: P.A. 100-437, eff. 1-1-18.)

(35 ILCS 638/40) Sec. 40. Safe harbor. (a) If neither the State nor a designated database provider provides an electronic database under Section 25, a home service provider shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a resul…

(35 ILCS 175/40) Sec. 40. Review under the Administrative Review Law. The circuit court of any county in which a hearing is held has the power to review all final administrative decisions of the Department in administering the surcharge imposed under this Act. The term "administr…

(35 ILCS 516/40) Sec. 40. Tax abatement after acquisition by a governmental unit. When any county or municipality acquires a mobile home through the foreclosure of a lien, through a judicial order, through the foreclosure of receivership certificate lien, or by acceptance of a ce…

(35 ILCS 25/40) Sec. 40. Submission of tax credit certificate to Department of Revenue. An applicant claiming a credit under this Act shall submit to the Department of Revenue a copy of each certificate issued under Section 35 of this Act with the first return for which the credi…