Chapter 35, REVENUE

(35 ILCS 505/6) (from Ch. 120, par. 422) Sec. 6. Collection of tax; distributors. A distributor who sells or distributes any motor fuel, which he is required by Section 5 to report to the Department when filing a return, shall (except as hereinafter provided) collect at the time …

(35 ILCS 515/6) (from Ch. 120, par. 1206) Sec. 6. Computation, certification, and distribution of tax. Except as otherwise provided in this Section, within 60 days of receipt of each registration form, the county clerk or, in counties in which a county assessor is elected pursuan…

(35 ILCS 110/6) (from Ch. 120, par. 439.36) Sec. 6. A serviceman maintaining a place of business in this State, if required to register under the Retailers' Occupation Tax Act, or under the Use Tax Act, or under the Service Occupation Tax Act, need not obtain an additional Certif…

(35 ILCS 155/6) Sec. 6. Applicability. The taxes imposed by Sections 3 and 4 of this Act do not apply to any amounts paid or received for peer-to-peer car sharing, as defined in Section 5 of the Car-Sharing Program Act, or the privilege of sharing a shared vehicle through a car-s…

(35 ILCS 145/6) (from Ch. 120, par. 481b.36) Sec. 6. Returns; allocation of proceeds. (a) Except as provided hereinafter in this Section, on or before the last day of each calendar month, every person engaged as a hotel operator in this State during the preceding calendar month s…

(35 ILCS 130/6) (from Ch. 120, par. 453.6) Sec. 6. Revocation, cancellation, or suspension of license. (a) The Department may, after notice and hearing as provided for by this Act, revoke, cancel or suspend the license of any distributor, secondary distributor, or retailer: (1) f…

(35 ILCS 105/6) (from Ch. 120, par. 439.6) Sec. 6. A retailer maintaining a place of business in this State, if required to register under the Retailers' Occupation Tax Act, need not obtain an additional Certificate of Registration under this Act, but shall be deemed to be suffic…

(35 ILCS 135/6) (from Ch. 120, par. 453.36) Sec. 6. Revocation, cancellation, or suspension of license. (a) The Department may, after notice and hearing as provided for by this Act, revoke, cancel or suspend the license of any distributor or secondary distributor for the violatio…

(35 ILCS 171/6) Sec. 6. Relationship to State law. No provision of the Agreement authorized by this Act in whole or part invalidates or amends any provision of the law of this State. Adoption of the Agreement by this State does not amend or modify any law of this State. Implement…

(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 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 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 515/6.1) (from Ch. 120, par. 1206.1) Sec. 6.1. If a tax bill is in error as to the square footage of the mobile home or as to the rate of tax, the owner may file within 6 months following receipt of the bill an affidavit with the county board of assessors, supervisor of …

(35 ILCS 516/60) Sec. 60. Times of publication of notice. The advertisement shall be published once at least 10 days before the day on which judgment is to be applied for, and shall contain a list of the delinquent mobile homes upon which the taxes or any part thereof remain due …

(35 ILCS 638/60) Sec. 60. Determination by taxing jurisdiction or State concerning place of primary use; notice to home service provider. A taxing jurisdiction or the State, on behalf of any taxing jurisdiction or taxing jurisdictions within this State, may: (a) determine that th…

(35 ILCS 516/65) Sec. 65. Costs of publishing delinquent list. A county shall pay for the printer for advertising delinquent lists for mobile homes, $0.40 per column line, to be taxed and collected as costs. The printer shall receive for printing the preamble, the descriptive hea…

(35 ILCS 638/65) Sec. 65. No change to authority of taxing jurisdiction to collect tax if customer fails to provide place of primary use. Nothing in this Act modifies, impairs, supersedes, or authorizes the modification, impairment, or supersession of, any law allowing a taxing j…

(35 ILCS 120/6a) (from Ch. 120, par. 445a) Sec. 6a. Claims for credit or refund shall be prepared and filed upon forms provided by the Department. Each claim shall state: (1) The name and principal business address of the claimant; (2) the period covered by the claim; (3) the tot…

(35 ILCS 120/6b) (from Ch. 120, par. 445b) Sec. 6b. As soon as practicable after a claim for credit or refund is filed, the Department shall examine the same and determine the amount of credit or refund to which the claimant or the taxpayer's legal representative, in the event th…

(35 ILCS 120/6c) (from Ch. 120, par. 445c) Sec. 6c. If a protest to the Department's Notice of Tentative Determination of Claim is not filed within 60 days and a request for a hearing thereon is not made as provided in Section 6b of this Act, the said Notice shall thereupon becom…

(35 ILCS 120/6d) Sec. 6d. Deduction for uncollectible debt. (a) A retailer is relieved from liability for any tax that becomes due and payable if the tax is represented by amounts that are found to be worthless or uncollectible, have been charged off as bad debt on the retailer's…

(35 ILCS 105/7) (from Ch. 120, par. 439.7) Sec. 7. It is unlawful for any retailer to advertise or hold out or state to the public or to any purchaser, consumer or user, directly or indirectly, that the tax or any part thereof imposed by Section 3 hereof will be assumed or absorb…

(35 ILCS 110/7) (from Ch. 120, par. 439.37) Sec. 7. The Department may, in its discretion, upon application, authorize the collection of the tax herein imposed by any serviceman not maintaining a place of business within this State, who, to the satisfaction of the Department, fur…

(35 ILCS 115/7) (from Ch. 120, par. 439.107) Sec. 7. It is unlawful for any supplier to advertise or hold out or state to the public or to any serviceman, directly or indirectly, that the tax or any part thereof imposed by Section 3 hereof will be assumed or absorbed by the suppl…

(35 ILCS 135/7) (from Ch. 120, par. 453.37) Sec. 7. Distributor's permits. (a) Cigarettes in original packages contained inside a sealed transparent wrapper. (1) The Department may, in its discretion, upon application, issue permits authorizing the collection of the tax herein im…

(35 ILCS 130/7) (from Ch. 120, par. 453.7) Sec. 7. 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 distributor, secondary distributor, retailer, …

(35 ILCS 145/7) (from Ch. 120, par. 481b.37) Sec. 7. All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act shall apply to perso…

(35 ILCS 171/7) Sec. 7. Agreement requirements. The Department of Revenue shall not enter into the Streamlined Sales and Use Tax Agreement unless the Agreement requires each state to abide by the following requirements: (a) Simplified state rate. The Agreement must set restrictio…

(35 ILCS 405/7) (from Ch. 120, par. 405A-7) Sec. 7. Supplemental returns; refunds. (a) Supplemental returns. If the State tax credit is increased after the filing of the Illinois transfer tax return, the person or persons required to file the Illinois transfer tax return and pay …

(35 ILCS 505/7) (from Ch. 120, par. 423) Sec. 7. Any person who is not licensed as a receiver or distributor and who purchases fuel or motor fuel as to which there has been no charge made to him of the tax imposed by Section 2 or 2a, or both, shall make payment of the tax imposed…

(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 510/7) (from Ch. 120, par. 481b.7) Sec. 7. The right to tax the games or devices described in this Act is not exclusive with the State of Illinois, but municipalities of the State of Illinois shall have the right to impose taxes or license fees thereon and to regulate or…

(35 ILCS 515/7) (from Ch. 120, par. 1207) Sec. 7. The local services tax for owners of mobile homes who (a) are actually residing in such mobile homes, (b) hold title to such mobile home as provided in the Illinois Vehicle Code, and (c) are 65 years of age or older or are persons…

(35 ILCS 120/7) (from Ch. 120, par. 446) Sec. 7. Every person engaged in the business of selling tangible personal property at retail in this State shall keep records and books of all sales of tangible personal property, together with invoices, bills of lading, sales records, cop…

(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 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 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 515/7.5) Sec. 7.5. Exemption for veterans with disabilities. (a) Beginning on January 1, 2004, a mobile home owned and used exclusively by a veteran with a disability or the spouse or unmarried surviving spouse of the veteran as a home, is exempt from the tax imposed und…

(35 ILCS 638/70) Sec. 70. Tax may be imposed on items not subject to taxation if those items not separately stated. If a taxing jurisdiction does not otherwise subject charges for mobile telecommunications services to taxation and if these charges are aggregated with and not sepa…

(35 ILCS 516/70) Sec. 70. Sale of mobile homes previously ordered sold. A mobile home ordered sold by unexecuted judgments and orders of sale, previously entered, shall be included in the advertisement for sale only under the previous orders, and shall be sold in the order in whi…

(35 ILCS 516/75) Sec. 75. Use of figures and letters in advertisement and other lists. In all advertisements for the sale of mobile homes for taxes, and in entries required to be made by the clerk of the court or other officer, letters, figures, or characters may be used to denot…

(35 ILCS 638/75) Sec. 75. Customers and otherwise non-taxable charges. If a taxing jurisdiction does not subject charges for mobile telecommunications services to taxation, a customer may not rely upon the nontaxability of charges for mobile telecommunications services unless the…

(35 ILCS 110/7a) (from Ch. 120, par. 439.37a) Sec. 7a. It is unlawful for any serviceman to advertise or hold out or state to the public or to any service customer, purchaser, consumer or user, directly or indirectly, that the tax imposed by this Act or any part thereof will be a…

(35 ILCS 135/7a) Sec. 7a. Discretionary secondary distributor's license. (a) The Department may, in its discretion, upon application, issue a secondary distributor's license to persons who are not required to be licensed as secondary distributors of cigarettes in this State, but …

(35 ILCS 115/8) (from Ch. 120, par. 439.108) Sec. 8. The tax herein required to be collected by any supplier pursuant to this Act, and any such tax collected by any supplier, shall constitute a debt owed by the supplier to this State. (Source: Laws 1961, p. 1745.)

(35 ILCS 110/8) (from Ch. 120, par. 439.38) Sec. 8. Any serviceman required to collect the tax imposed by this Act shall be liable to the Department for the tax, whether or not the tax has been collected by the serviceman, except when the serviceman is relieved of the duty of rem…

(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 171/8) Sec. 8. Cooperating sovereigns. The Agreement authorized by this Act is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides a mechanism among the member states to establish and maintain a coopera…

(35 ILCS 135/8) (from Ch. 120, par. 453.38) Sec. 8. Evidence that cigarettes were sold by any person for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such cigarettes were sold for use in this State. Whenever any original pa…

(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 …