Chapter 35, REVENUE

(35 ILCS 405/5) (from Ch. 120, par. 405A-5) Sec. 5. Determination of tax situs and valuation. (a) Illinois estate tax. (1) For purposes of the Illinois estate tax, in the case of a decedent who was a resident of this State at the time of death, all of the transferred property has…

(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 635/5) Sec. 5. Legislative intent. (a) The General Assembly imposed a tax on invested capital of utilities to partially replace the personal property tax that was abolished by the Illinois Constitution of 1970. Since that tax was imposed, telecommunications retailers hav…

(35 ILCS 110/5) (from Ch. 120, par. 439.35) Sec. 5. Every serviceman maintaining a place of business in this State and making sales of service involving the incidental transfer of property for use in this State (whether those sales are made within or without this State) shall, wh…

(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 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 638/5) Sec. 5. Legislative intent. The General Assembly recognizes that the Mobile Telecommunications Sourcing Act, Public Law 106-252, codified at 4 U.S.C Sections 116 through 126, was passed by the United States Congress to establish sourcing requirements for state and…

(35 ILCS 55/5) Sec. 5. Legislative findings; purpose. The General Assembly finds that: (1) the health, welfare, and prosperity of all Illinois residents require that the State of Illinois act to reduce carbon emissions and other air pollutants in the State; (2) the State currentl…

(35 ILCS 180/5) Sec. 5. Definitions. As used in this Act: "Consumer" means an individual who leases personal property under a rental-purchase agreement. "Department" means the Department of Revenue. "Gross receipts" from the renting of tangible personal property or "rent" means t…

(35 ILCS 120/5) (from Ch. 120, par. 444) Sec. 5. In case any person engaged in the business of selling tangible personal property at retail fails to file a return when and as herein required, but thereafter, prior to the Department's issuance of a notice of tax liability under th…

(35 ILCS 175/5) Sec. 5. Definitions. As used in this Act: "Admission" means entry by a person into a live adult entertainment facility. "Department" means the Department of Revenue. "Live adult entertainment facility" means a striptease club or other business that serves or permi…

(35 ILCS 25/5) Sec. 5. Findings and purpose. The General Assembly finds that the Illinois economy is mired in one of the worst economic recessions it has ever suffered. Small businesses in particular have been hit hard by the economy, resulting in levels of high unemployment thro…

(35 ILCS 105/5) (from Ch. 120, par. 439.5) Sec. 5. Except as to motor vehicles and other items of tangible personal property that must be titled or registered under an Illinois law, but that cannot be so titled or registered without a use tax receipt or exemption determination fr…

(35 ILCS 745/5) Sec. 5. Definitions. As used in this Act: "Department" means the Illinois Department of Revenue. "Rules" means any rules adopted or forms prescribed by the Department. "Taxable period" means any period of time for which any tax is imposed by and owed to the State …

(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 145/5) (from Ch. 120, par. 481b.35) Sec. 5. Certificate of registration; retailers' occupation tax registration provisions apply. It shall be unlawful for any person to engage in business as a hotel operator in this State without a certificate of registration from the De…

(35 ILCS 505/5) (from Ch. 120, par. 421) Sec. 5. Distributor's monthly return. Except as hereinafter provided, a person holding a valid unrevoked license to act as a distributor of motor fuel shall, between the 1st and 20th days of each calendar month, make return to the Departme…

(35 ILCS 515/5) (from Ch. 120, par. 1205) Sec. 5. The township assessor, county assessor or supervisor of assessments, within 7 days after filing of a registration, shall deliver such registration to the county clerk. (Source: P.A. 78-375.)

(35 ILCS 130/5) (from Ch. 120, par. 453.5) Sec. 5. Printing tax stamps. The Department shall adopt the design or designs of the tax stamps or alternative tax indicia and shall procure the printing of such stamps or alternative tax indicia in such amounts and denominations as it d…

(35 ILCS 160/5) Sec. 5. Direct pay permit pilot program. The Department of Revenue shall implement a pilot direct pay permit program as a means of collecting State and local occupation and use taxes. The Department may work with Illinois business taxpayers and their representativ…

(35 ILCS 135/5) (from Ch. 120, par. 453.35) Sec. 5. If a distributor shall be convicted of the violation of this Act, or if his or her license shall be revoked and no review is had of the order of revocation, or if on review thereof the decision is adverse to the distributor, or …

(35 ILCS 155/5) Sec. 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 appropria…

(35 ILCS 517/5) Sec. 5. Definitions. As used in this Act: "Manufactured home" means a factory-assembled, completely integrated structure designed for permanent habitation, with a permanent chassis, and so constructed as to permit its transport, on wheels temporarily or permanentl…

(35 ILCS 505/5.5) (from Ch. 120, par. 421 1/2) Sec. 5.5. All carriers of motor fuel entering this State, and all carriers transporting motor fuel within this State, except railroads, pipe lines and water transportation companies operating as common carriers, and motor vehicles ca…

(35 ILCS 16/50) Sec. 50. Program terms and conditions. Except for information that will be included, in an aggregated manner, within the annual report required under Section 45 of this Act, any documentary materials or data made available or received by any agent or employee of t…

(35 ILCS 516/50) Sec. 50. Liability of owner; rights of tax purchaser. Nothing in Sections 40 and 45 shall relieve any owner liable for delinquent mobile home taxes under the Mobile Home Local Services Tax Act from the payment of any delinquent taxes or liens which have become nu…

(35 ILCS 638/50) Sec. 50. Home service provider required to obtain and maintain customer's place of primary use. A home service provider shall be responsible for obtaining and maintaining the customer's place of primary use, as defined in this Act. Subject to Section 60, and if t…

(35 ILCS 25/50) Sec. 50. Rules. The Department may adopt rules necessary to implement this Act. The rules may provide for recipients of credits under this Act to be charged fees to cover administrative costs of the tax credit program. (Source: P.A. 96-888, eff. 4-13-10.)

(35 ILCS 180/50) Sec. 50. (Amendatory provisions; text omitted). (Source: P.A. 100-437, eff. 1-1-18; text omitted.)

(35 ILCS 180/55) Sec. 55. (Amendatory provisions; text omitted). (Source: P.A. 100-437, eff. 1-1-18; text omitted.)

(35 ILCS 638/55) Sec. 55. Primary place of use for service contracts in effect on or before July 28, 2002. Except as provided in Section 60, a taxing jurisdiction shall allow a home service provider to treat the address used by the home service provider for tax purposes for any c…

(35 ILCS 516/55) Sec. 55. Published notice of annual application for judgment and sale; delinquent taxes. At any time after all taxes have become delinquent in any year, the Collector shall publish an advertisement, giving notice of the intended application for judgment and sale …

(35 ILCS 120/5a) (from Ch. 120, par. 444a) Sec. 5a. The Department shall have a lien for the tax herein imposed or any portion thereof, or for any penalty provided for in this Act, or for any amount of interest which may be due as provided for in Section 5 of this Act, upon all t…

(35 ILCS 120/5b) (from Ch. 120, par. 444b) Sec. 5b. State Tax Lien Index. The Department of Revenue shall maintain a State Tax Lien Index of all tax liens filed in the State Tax Lien Registry as provided for by the State Tax Lien Registration Act. A notice of lien may be filed af…

(35 ILCS 120/5c) (from Ch. 120, par. 444c) Sec. 5c. Upon payment by the taxpayer to the Department in cash or by guaranteed remittance of an amount representing the filing fee for the lien and the filing fee for the release of that lien, the Department shall issue a certificate o…

(35 ILCS 120/5d) (from Ch. 120, par. 444d) Sec. 5d. The Department is not required to furnish any bond nor to make a deposit for or pay any costs or fees of any court or officer thereof in any judicial proceedings under this Act. Whenever a certified copy of a judgment or order f…

(35 ILCS 120/5e) (from Ch. 120, par. 444e) Sec. 5e. In addition to any other remedy provided for by the laws of this State, and provided that no hearing or proceedings for review provided by this Act shall be pending, and the time for the taking thereof shall have expired, the De…

(35 ILCS 120/5f) (from Ch. 120, par. 444f) Sec. 5f. In addition to any other remedy provided for by the laws of this State, if the tax imposed by this Act is not paid within the time required by this Act, the Department, or some person designated by it, may cause a demand to be m…

(35 ILCS 120/5g) (from Ch. 120, par. 444g) Sec. 5g. Except as to any sale had by virtue of a judgment of foreclosure in accordance with Article XV of the Code of Civil Procedure, whenever any real estate has been or is sold at a judicial sale or a sale for the enforcement of a ju…

(35 ILCS 120/5i) (from Ch. 120, par. 444i) Sec. 5i. Any person who incurs tax liability under this Act, and who removes from this State or conceals his whereabouts, shall be deemed thereby to appoint the Secretary of State of Illinois his agent for service of process or notice in…

(35 ILCS 120/5j) (from Ch. 120, par. 444j) Sec. 5j. If any taxpayer, outside the usual course of his business, sells or transfers the major part of any one or more of (A) the stock of goods which he is engaged in the business of selling, or (B) the furniture or fixtures, (C) the …

(35 ILCS 120/5k) (from Ch. 120, par. 444k) Sec. 5k. Building materials exemption; enterprise zone. (a) Each retailer who makes a qualified sale of building materials to be incorporated into real estate in an enterprise zone established by a county or municipality under the Illino…

(35 ILCS 120/5l) (from Ch. 120, par. 444l) Sec. 5l. Building materials exemption; High Impact Business. (a) Beginning January 1, 1995, each retailer who makes a sale of building materials that will be incorporated into a High Impact Business location as designated by the Departme…

(35 ILCS 120/5m) Sec. 5m. Building materials exemption; REV Illinois projects. Each retailer who makes a sale of building materials that will be incorporated into a REV Illinois Project for which a certificate of exemption has been issued by the Department of Commerce and Economi…

(35 ILCS 120/5n) Sec. 5n. Building materials exemption; microchip and semiconductor manufacturing. Each retailer who makes a sale of building materials that will be incorporated into real estate in a qualified facility for which a certificate of exemption has been issued by the D…

(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 115/6) (from Ch. 120, par. 439.106) Sec. 6. Any supplier maintaining a place of business in this State, if required to register under the "Retailers' Occupation Tax Act", the "Use Tax Act" or the "Service Use Tax Act", need not obtain an additional Certificate of Registr…

(35 ILCS 510/6) (from Ch. 120, par. 481b.6) Sec. 6. The Department of Revenue is hereby empowered and authorized in the name of the People of the State of Illinois in a suit or suits in any court of competent jurisdiction to enforce the collection of any unpaid tax, fines or pena…

(35 ILCS 405/6) (from Ch. 120, par. 405A-6) Sec. 6. Returns and payments. (a) Due Dates. The Illinois transfer tax shall be paid and the Illinois transfer tax return shall be filed on the due date or dates, respectively, including extensions, for paying the federal transfer tax a…

(35 ILCS 120/6) (from Ch. 120, par. 445) Sec. 6. Credit memorandum or refund. 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 …