Chapter 35 — REVENUE

(35 ILCS 625/11) (from Ch. 120, par. 1421) 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 informa…

(35 ILCS 625/12) (from Ch. 120, par. 1422) Sec. 12. Except as otherwise provided in this Section with respect to the Illinois Independent Tax Tribunal, the Circuit Court of the county wherein a hearing is held shall have power to review all final administrative decisions of the D…

(35 ILCS 625/13) (from Ch. 120, par. 1423) Sec. 13. 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, …

(35 ILCS 625/14) (from Ch. 120, par. 1424) Sec. 14. The Illinois Administrative Procedure Act, as now or hereafter amended, is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragrap…

(35 ILCS 625/15) (from Ch. 120, par. 1425) Sec. 15. 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 625/2) (from Ch. 120, par. 1412) Sec. 2. Definitions. As used in this Section, the following words and phrases shall have the meanings ascribed herein unless the context clearly requires otherwise: "Department" means the Department of Revenue of the State of Illinois. "D…

(35 ILCS 625/3) (from Ch. 120, par. 1413) Sec. 3. Imposition of tax on invested capital. Beginning on July 1, 1979, in addition to the taxes imposed by the Illinois Income Tax Act, there is hereby imposed upon the water companies subject to the taxes imposed by the Illinois Incom…

(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 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 625/5) (from Ch. 120, par. 1415) 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 and Section 3-7 of the Uniform Penalty and Interest Act, which are not inconsistent with this Act, shall a…

(35 ILCS 625/6) (from Ch. 120, par. 1416) 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 h…

(35 ILCS 625/7) (from Ch. 120, par. 1417) 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 this Act to report to the Department. The Department may adopt …

(35 ILCS 625/8) (from Ch. 120, par. 1418) 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 …

(35 ILCS 625/9) (from Ch. 120, par. 1419) 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 gr…

(35 ILCS 630/1) (from Ch. 120, par. 2001) Sec. 1. This Article shall be known and may be cited as the "Telecommunications Excise Tax Act". The net proceeds from the taxes imposed by this Act shall be used for the support of the General Revenue Fund and education. (Source: P.A. 84…

(35 ILCS 630/10) (from Ch. 120, par. 2010) Sec. 10. If it shall appear that an amount of tax or penalty or interest has been paid in error hereunder to the Department by a taxpayer, as distinguished from the retailer, whether such amount be paid through a mistake of fact or an er…

(35 ILCS 630/11) (from Ch. 120, par. 2011) Sec. 11. Every retailer maintaining a place of business in this State under this Article and every taxpayer making direct tax payments to the Department under this Article shall keep books, records, papers and other documents which are a…

(35 ILCS 630/12) (from Ch. 120, par. 2012) Sec. 12. For the purpose of administering and enforcing the provisions of this Article, the Department or any officer or employee of the Department designated, in writing, by the Director thereof, may hold investigations and, except for …

(35 ILCS 630/13) (from Ch. 120, par. 2013) Sec. 13. 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 630/14) (from Ch. 120, par. 2014) Sec. 14. 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 requ…

(35 ILCS 630/15) (from Ch. 120, par. 2015) Sec. 15. Confidential information. All information received by the Department from returns filed under this Article, or from any investigations conducted under this Article, shall be confidential, except for official purposes, and any pe…

(35 ILCS 630/16) (from Ch. 120, par. 2016) Sec. 16. Except as otherwise provided in this Section with respect to the Illinois Independent Tax Tribunal, the circuit court of any county wherein a hearing is held shall have power to review all final administrative decisions of the D…

(35 ILCS 630/17) (from Ch. 120, par. 2017) Sec. 17. The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Article as may be deemed expedient. Any informal rulings, opinions or letters issued by…

(35 ILCS 630/18) (from Ch. 120, par. 2018) Sec. 18. 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 Article, except that: (1) paragraph (b) of Section 5-10 of …

(35 ILCS 630/19) (from Ch. 120, par. 2019) Sec. 19. Any retailer or taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this Article or any rule or regulation of the Department for the administration and enforceme…

(35 ILCS 630/2) (from Ch. 120, par. 2002) Sec. 2. As used in this Article, unless the context clearly requires otherwise: (a) "Gross charge" means the amount paid for the act or privilege of originating or receiving telecommunications in this State and for all services and equipm…

(35 ILCS 630/20) (from Ch. 120, par. 2020) Sec. 20. If any clause, sentence, Section, provision or part of this Article or the application thereof to any person or circumstance, other than the applicability of the Article to messages originating or terminating outside this State,…

(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 630/3) (from Ch. 120, par. 2003) Sec. 3. Tax imposed; intrastate telecommunications. (a) Until December 31, 1997, a tax is imposed upon the act or privilege of originating or receiving intrastate telecommunications by a person in this State at the rate of 5% of the gross…

(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 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 630/5) (from Ch. 120, par. 2005) Sec. 5. Any retailer maintaining a place of business in this State shall collect and remit to the Department the tax imposed by this Act. Any such retailer shall be liable for the tax whether or not the tax has been collected by the retai…

(35 ILCS 630/6) (from Ch. 120, par. 2006) Sec. 6. Returns; payments; deposits. (a) Except as provided hereinafter in this Section, on or before the last day of each month, each retailer maintaining a place of business in this State shall make a return to the Department for the pr…

(35 ILCS 630/7) (from Ch. 120, par. 2007) Sec. 7. When a taxpayer does not pay the tax imposed by this Article to a retailer, such taxpayer shall file a return with the Department and pay the tax upon that portion of gross charges so paid to the retailer during the preceding cale…

(35 ILCS 630/8) (from Ch. 120, par. 2008) Sec. 8. If a person who originates or receives telecommunications in this State claims to be a reseller of such telecommunications, such person shall apply to the Department for a resale number. Such applicant shall state facts which will…

(35 ILCS 630/9) (from Ch. 120, par. 2009) Sec. 9. 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 635/1) Sec. 1. Short title. This Act may be cited as the Telecommunications Infrastructure Maintenance Fee Act. (Source: P.A. 92-526, eff. 1-1-03.)

(35 ILCS 635/10) Sec. 10. Definitions. In this Act: (a) "Gross charges" means the amount paid to a telecommunications retailer for the act or privilege of originating or receiving telecommunications in this State and for all services rendered in connection therewith, valued in mo…

(35 ILCS 635/15) Sec. 15. State telecommunications infrastructure maintenance fees. (a) A State infrastructure maintenance fee is hereby imposed upon telecommunications retailers as a replacement for the personal property tax in an amount specified in subsection (b). (b) The amou…

(35 ILCS 635/20) Sec. 20. (Repealed). (Source: P.A. 92-526, eff. 2-8-02. Repealed internally, eff. 1-1-03.)

(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 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 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 635/27) Sec. 27. Returns by telecommunications retailer; extensions. Except as provided hereinafter in this Section, on or before the 30th day of each month each telecommunications retailer maintaining a place of business in this State shall make a return and payment of …

(35 ILCS 635/27.10) Sec. 27.10. Investigations and hearings. 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…

(35 ILCS 635/27.15) Sec. 27.15. Incriminating evidence; immunity; perjury. 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 emp…

(35 ILCS 635/27.20) Sec. 27.20. Subpoenas; witness fees; depositions. 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, is…

(35 ILCS 635/27.25) Sec. 27.25. Confidential information; exceptions. 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 divulge…

(35 ILCS 635/27.30) Sec. 27.30. Review under Administrative Review Law. 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 admi…

(35 ILCS 635/27.35) Sec. 27.35. Rules and regulations; notice to telecommunications retailer; hearings. The Department may make, promulgate, and enforce such reasonable rules and regulations relating to the administration and enforcement of only the State infrastructure maintenan…