Chapter 35, REVENUE

(35 ILCS 16/40) Sec. 40. Amount and duration of the credit. The amount of the credit awarded under this Act is based on the amount of the Illinois labor expenditure and Illinois production spending approved by the Department for the production as set forth under Section 10. The d…

(35 ILCS 55/40) Sec. 40. Severability. If any provision of this Act or its application to any person or circumstance is held invalid, the invalidity of that provision or application does not affect other provisions or applications of this Act that can be given effect without the …

(35 ILCS 635/40) Sec. 40. Severability. If any provision of this Act or its application to any person or circumstance is held invalid, the invalidity of the provision or application does not affect other provisions or applications of the Act that can be given effect without the i…

(35 ILCS 516/400) Sec. 400. Issuance of certificate of title; possession. (a) If the redemption period expires and the mobile home has not been redeemed and all taxes which became due and payable subsequent to the sale have been paid and all forfeitures and sales which occur subs…

(35 ILCS 516/402) Sec. 402. Mobile homes located in manufactured home community; requirements. (a) A person, other than a county acting as trustee for taxing districts, as provided in Section 35, who has a certificate of purchase and obtains a court order directing the issuance o…

(35 ILCS 516/405) Sec. 405. Tax certificate of title incontestable unless order appealed or relief petitioned. Tax certificates of title issued under Section 395 are incontestable except by appeal from the order of the court directing the county clerk to issue the tax certificate…

(35 ILCS 516/410) Sec. 410. Denial of certificate of title. If the court refuses to enter an order directing the Secretary of State to execute and deliver the tax certificate of title, because of the failure of the purchaser to fulfill any of the above provisions, and if the purc…

(35 ILCS 516/412) Sec. 412. Tax certificate of titles to convey merchantable title. This Section shall be liberally construed so that tax certificate of titles shall convey merchantable title. (Source: P.A. 92-807, eff. 1-1-03.)

(35 ILCS 516/415) Sec. 415. Form of certificate of title. A tax certificate of title executed by the Secretary of State vests in the grantee the certificate of title of the mobile home therein described without further acknowledgment or evidence of the conveyance. The conveyance …

(35 ILCS 16/42) Sec. 42. Sunset of credits. The application of credits awarded pursuant to this Act shall be limited by a reasonable and appropriate sunset date. A taxpayer shall not be awarded any new credits pursuant to this Act for tax years beginning on or after January 1, 20…

(35 ILCS 516/420) Sec. 420. Certificate of title; prima facie evidence of regularity of sale. (a) As to the mobile home conveyed therein, tax certificates of title executed by the Secretary of State are prima facie evidence of the following facts in all controversies and suits in…

(35 ILCS 516/425) Sec. 425. Order of court setting aside tax certificate of title; payments to holder of certificate of title. (a) Any order of court vacating an order directing the Secretary of State to issue a tax certificate of title based upon a finding that the mobile home w…

(35 ILCS 16/43) Sec. 43. Training programs for skills in critical demand. To accomplish the purposes of this Act, the Department may use the training programs provided for Illinois under Section 605-800 of the Department of Commerce and Economic Opportunity Law of the Civil Admin…

(35 ILCS 516/430) Sec. 430. Failure to timely transfer certificate of title; tax certificate of title is void. Unless the holder of the certificate purchased at any tax sale under this Act transfers the certificate of title within one year from and after the time for redemption e…

(35 ILCS 16/44) Sec. 44. Accredited animated productions. Each applicant requesting credits for an accredited animated production commencing on or after July 1, 2010 may make an application to the Department in each taxable year beginning with the taxable year in which the produc…

(35 ILCS 180/45) Sec. 45. (Amendatory provisions; text omitted). (Source: P.A. 100-437, eff. 1-1-18; text omitted.)

(35 ILCS 175/45) Sec. 45. Penalty. Any operator who fails to make a return or who makes a fraudulent return is guilty of a Class 4 felony. (Source: P.A. 97-1035, eff. 1-1-13.)

(35 ILCS 16/45) Sec. 45. Evaluation of tax credit program; reports to the General Assembly. (a) The Department shall evaluate the tax credit program. The evaluation must include an assessment of the effectiveness of the program in creating and retaining new jobs in Illinois and o…

(35 ILCS 516/45) Sec. 45. Notice to county officials; voiding of tax bills. The county board or corporate authorities of the county, or other taxing district acquiring a mobile home under Section 35 shall give written notice of the acquisition to the chief county assessment offic…

(35 ILCS 638/45) Sec. 45. Termination of safe harbor. Section 40 applies to a home service provider that is in compliance with the requirements of Section 40 until the later of: (1) Eighteen months after the nationwide standard numeric code described in Section 25 has been approv…

(35 ILCS 25/45) Sec. 45. Noncompliance with Act. If the Director determines that an applicant who has received a credit under this Act is not complying with the requirements of the provisions of this Act, the Director shall provide notice to the applicant of the alleged noncompli…

(35 ILCS 16/46) Sec. 46. Illinois Production Workforce Development Fund. (a) The Illinois Production Workforce Development Fund is created as a special fund in the State Treasury. Beginning July 1, 2023, amounts paid to the Department of Commerce and Economic Opportunity pursuant…

(35 ILCS 510/4a) (from Ch. 120, par. 481b.4a) Sec. 4a. 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 th…

(35 ILCS 130/4a) (from Ch. 120, par. 453.4a) (Section scheduled to be repealed on January 1, 2028) Sec. 4a. If a distributor shall be convicted of the violation of any of the provisions of this Act, or if the distributor's license shall be revoked and no review is had of the orde…

(35 ILCS 510/4b) (from Ch. 120, par. 481b.4b) Sec. 4b. The Department of Revenue is hereby authorized to implement a program whereby the privilege tax decals required by and the taxes imposed by this Act may be distributed and collected on behalf of the Department by State or nat…

(35 ILCS 135/4b) Sec. 4b. Secondary distributor's license. (a) No person may engage in business as a secondary distributor of cigarettes in this State without first having obtained a license from the Department. A secondary distributor maintaining a place of business within this …

(35 ILCS 130/4b) (from Ch. 120, par. 453.4b) Sec. 4b. Distributor's permit. (a) Cigarettes in original packages contained inside a sealed transparent wrapper. (1) The Department may, in its discretion, upon application, issue permits authorizing the payment of the tax herein impo…

(35 ILCS 505/4c) (from Ch. 120, par. 419c) Sec. 4c. Notwithstanding any other provision to the contrary, any person who is required to file a bond pursuant to any provision of this Act and who has continuously complied with all provisions of this Act for 48 or more consecutive mo…

(35 ILCS 130/4c) Sec. 4c. Secondary distributor's license. (a) No person may engage in business as a secondary distributor of cigarettes in this State without first having obtained a license from the Department. Application for license shall be made to the Department, by electron…

(35 ILCS 505/4d) Sec. 4d. All special fuel sold or used for non-highway purposes must contain only the dye Solvent Red 164 at a concentration spectrally equivalent to at least 3.9 pounds of the solid dye standard Solvent Red 26 per thousand barrels of special fuel except kerosene…

(35 ILCS 135/4d) Sec. 4d. Sales of cigarettes to and by retailers. In-state makers, manufacturers, or fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers, or fabricators holding permits under Section 7 of this Act may not sell o…

(35 ILCS 130/4d) Sec. 4d. Sales of cigarettes to and by retailers. In-state makers, manufacturers, and fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers, and fabricators holding permits under Section 4b of this Act may not sel…

(35 ILCS 505/4e) Sec. 4e. A legible and conspicuous notice stating "Dyed Diesel Fuel, Non-taxable Use Only, Penalty For Taxable Use" must appear on all bills of lading and invoices accompanying any sale of dyed diesel fuel. (Source: P.A. 91-173, eff. 1-1-00; 92-30, eff. 7-1-01.)…

(35 ILCS 130/4e) Sec. 4e. Sales of cigarettes to and by secondary distributors. In-state makers, manufacturers, and fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers, and fabricators holding permits under Section 4b of this Ac…

(35 ILCS 135/4e) Sec. 4e. Sales of cigarettes to and by secondary distributors. In-state makers, manufacturers, and fabricators licensed as distributors under Section 4 of this Act and out-of-state makers, manufacturers, and fabricators holding permits under Section 7 of this Act…

(35 ILCS 130/4f) Sec. 4f. Manufacturer representatives. (a) No manufacturer may market cigarettes produced by the manufacturer directly to retailers in this State issued a license under Section 4g of this Act without first having obtained authorization from the Department. Applic…

(35 ILCS 505/4f) Sec. 4f. A legible and conspicuous notice stating "Dyed Diesel Fuel, Non-taxable Use Only" must appear on all containers, storage tanks, or facilities used to store or distribute dyed diesel fuel. (Source: P.A. 91-173, eff. 1-1-00.)

(35 ILCS 130/4g) Sec. 4g. Retailer's license. (a) Beginning on January 1, 2016, no person may engage in business as a retailer of cigarettes in this State without first having obtained a license from the Department. Application for license shall be made to the Department, by elec…

(35 ILCS 130/4h) Sec. 4h. Purchases of cigarettes by licensed retailers. A person who possesses a retailer's license under Section 4g of this Act shall obtain cigarettes for sale only from a licensed distributor, secondary distributor, or manufacturer representative. (Source: P.A…

(35 ILCS 130/4i) Sec. 4i. Applicant convictions. (a) The Department shall not require applicants to report the following information and shall not consider the following criminal history records in connection with an application for a license or permit under this Act: (1) Juvenil…

(35 ILCS 510/5) (from Ch. 120, par. 481b.5) Sec. 5. On every device found to have been displayed without the tax imposed by this Act having been paid, the tax otherwise payable shall be increased by 30% as a penalty. (Source: P.A. 83-1428.)

(35 ILCS 35/5) Sec. 5. Definitions. As used in this Act: "Department" means the Department of Revenue. "Income tax return preparer" has the meaning ascribed to that term in Section 1501 of the Illinois Income Tax Act. "PTIN" means a Preparer Tax Identification Number, as defined …

(35 ILCS 16/5) Sec. 5. Purpose. The General Assembly finds that the Illinois economy is highly vulnerable to other states and nations that have major financial incentive programs targeted to the motion picture industry. Because of the incentive programs of these competitor locati…

(35 ILCS 171/5) Sec. 5. Authority to enter agreement. Subject to Section 6, the Department of Revenue is authorized to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantial…

(35 ILCS 115/5) (from Ch. 120, par. 439.105) Sec. 5. Every supplier maintaining a place of business in this State and making sales of tangible personal property for the purpose of resale as an incident to the sales of service taxable under this Act (whether those sales are made w…

(35 ILCS 165/5) Sec. 5. Short title. This Act may be cited as the Governmental Tax Reform Validation Act. (Source: P.A. 91-51, eff. 6-30-99.)

(35 ILCS 516/5) Sec. 5. Definitions. As used in this Act: "Mobile home" means that term as defined in the Mobile Home Local Services Tax Act. (Source: P.A. 92-807, eff. 1-1-03.)

(35 ILCS 250/5) Sec. 5. Public policy. In recognition of the severe economic circumstances of certain longtime owner-occupants of residences who are faced with rising living costs and constantly increasing tax burdens in areas where real property values have risen markedly as a c…

(35 ILCS 31/5) Sec. 5. Definitions. As used in this Act, unless the context clearly indicates otherwise: "Director" means the Director of Natural Resources or his or her designee. "Division" means the State Historic Preservation Office within the Department of Natural Resources. …

(35 ILCS 30/5) Sec. 5. Definitions. As used in this Section, unless the context clearly indicates otherwise: (a) (Blank). (b) "Department" means the Department of Commerce and Economic Opportunity. (c) "Qualified expenditures" means all the costs and expenses defined as qualified…