Chapter 35 — REVENUE

(35 ILCS 705/0.01) (from Ch. 120, par. 880) Sec. 0.01. Short title. This Act may be cited as the Tax Collection Suit Act. (Source: P.A. 86-1324.)

(35 ILCS 705/1) (from Ch. 120, par. 881) Sec. 1. At the request of any officer or agency charged with the responsibility of collecting any tax that is imposed by this State or that is collectible by this State on behalf of a political subdivision thereof, the Attorney General of …

(35 ILCS 705/2) (from Ch. 120, par. 882) Sec. 2. The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other state of the United States, or a political subdivision of any such state, which state extends a like comity to this State, and…

(35 ILCS 705/3) (from Ch. 120, par. 883) Sec. 3. For the purposes of this Act, the words "tax" and "taxes" shall include interest and penalties due under any taxing statute, and liability for such interest or penalties, or both, due under a taxing statute of another state, or pol…

(35 ILCS 717/5-1) Sec. 5-1. Short title. This Act may be cited as the Reciprocal Tax Collection Act. (Source: P.A. 96-1383, eff. 1-1-11.)

(35 ILCS 717/5-10) Sec. 5-10. Expenditures from the Reciprocal Tax Collection Fund. (a) The Director shall order paid and the State Comptroller shall pay from the Reciprocal Tax Collection Fund to the claimant state the amount of taxes certified by the Director to the Comptroller…

(35 ILCS 717/5-15) Sec. 5-15. Effect of payment to claimant state. Upon payment to a claimant state of an amount certified in a request for collection under subsection (b) of Section 5-5 of this Act, the Director and this State shall be discharged of any obligation or liability t…

(35 ILCS 717/5-5) Sec. 5-5. Collection of tax liabilities of other states and the District of Columbia. (a) Definitions. For purposes of this Section: (1) "Taxpayer" means any person identified by a claimant state under this Section as owing taxes to a claimant state. (2) "Claima…

(35 ILCS 717/5-90) Sec. 5-90. (Amendatory provisions; text omitted). (Source: P.A. 96-1383, eff. 1-1-11; text omitted.)

(35 ILCS 717/5-95) Sec. 5-95. (Amendatory provisions; text omitted). (Source: P.A. 96-1383, eff. 1-1-11; text omitted.)

(35 ILCS 717/99-99) Sec. 99-99. Effective date. This Act takes effect January 1, 2011. (Source: P.A. 96-1383, eff. 1-1-11.)

(35 ILCS 720/0.01) (from Ch. 120, par. 1900) Sec. 0.01. Short title. This Act may be cited as the Local Tax Collection Act. (Source: P.A. 86-1324.)

(35 ILCS 720/1) (from Ch. 120, par. 1901) Sec. 1. (a) The Department of Revenue and any unit of local government may agree to the Department's collecting, and transmitting back to the unit of local government, any tax lawfully imposed by that unit of local government, the subject…

(35 ILCS 730/1) (from Ch. 127, par. 39d-1) Sec. 1. Every user who reimbursed a retailer for Illinois or municipal or county retailers' occupation tax or paid use tax on the amount of the Federal excise tax on manufacturers of motor vehicles when purchasing a motor vehicle in Illi…

(35 ILCS 730/1.1) (from Ch. 127, par. 39d-1.1) Sec. 1.1. Short title. This Act may be cited as the Federal Excise Tax Refund Act. (Source: P.A. 86-1324.)

(35 ILCS 735/3-1) (from Ch. 120, par. 2603-1) Sec. 3-1. This Article may be cited as the Uniform Penalty and Interest Act. (Source: P.A. 87-205.)

(35 ILCS 735/3-10) (from Ch. 120, par. 2603-10) Sec. 3-10. Limitations. (a) In the case of a false or fraudulent return with the intent to evade tax, the tax may be assessed at any time. (b) In the case of a failure to file a return required by law, the tax may be assessed at any…

(35 ILCS 735/3-11) Sec. 3-11. Department and Taxpayer Study. (a) Beginning 3 years after the effective date of this amendatory Act of 1995, the Illinois Department of Revenue shall conduct a study of the effectiveness of Section 3-3 of this Act as a means of ensuring timely filin…

(35 ILCS 735/3-12) Sec. 3-12. Appeal options. The Department of Revenue shall include a statement of the appeal options available to the taxpayer, either by law or by departmental rule, for each penalty for late payment, penalty for failure to file a tax return on or before the d…

(35 ILCS 735/3-1A) (from Ch. 120, par. 2603-1A) Sec. 3-1A. In this Article, references to this "Act" mean this "Article" and references to "Department" mean the Department of Revenue. Unless otherwise specified in a tax Act, this Act applies to all taxes administered by the Depar…

(35 ILCS 735/3-2) (from Ch. 120, par. 2603-2) Sec. 3-2. Interest. (a) Interest paid by the Department to taxpayers and interest charged to taxpayers by the Department shall be paid at the annual rate determined by the Department. For periods prior to January 1, 2004, and after De…

(35 ILCS 735/3-3) (from Ch. 120, par. 2603-3) Sec. 3-3. Penalty for failure to file or pay. (a) This subsection (a) is applicable before January 1, 1996. A penalty of 5% of the tax required to be shown due on a return shall be imposed for failure to file the tax return on or befo…

(35 ILCS 735/3-4) (from Ch. 120, par. 2603-4) Sec. 3-4. Penalty for failure to file correct information returns. (a) Failure to file correct information returns - imposition of penalty. (1) In general. Unless otherwise provided in a tax Act, in the case of a failure described in …

(35 ILCS 735/3-4.5) Sec. 3-4.5. Collection penalty. (a) If any liability (including any liability for penalties or interest imposed under this Act) owed by a taxpayer with respect to any return due on or after July 1, 2003, is not paid in full prior to the date specified in subse…

(35 ILCS 735/3-5) (from Ch. 120, par. 2603-5) Sec. 3-5. Penalty for negligence. (a) If any return or amended return is prepared negligently, but without intent to defraud, and filed, in addition to any penalty imposed under Section 3-3 of this Act, a penalty shall be imposed in a…

(35 ILCS 735/3-6) (from Ch. 120, par. 2603-6) Sec. 3-6. Penalty for fraud. (a) If any return or amended return is filed with intent to defraud, in addition to any penalty imposed under Section 3-3 of this Act, a penalty shall be imposed in an amount equal to 50% of any resulting …

(35 ILCS 735/3-7) (from Ch. 120, par. 2603-7) Sec. 3-7. Personal Liability Penalty. (a) Any officer or employee of any taxpayer subject to the provisions of a tax Act administered by the Department who has the control, supervision or responsibility of filing returns and making pa…

(35 ILCS 735/3-7.5) Sec. 3-7.5. Bad check penalty. (a) In addition to any other penalty provided in this Act, a penalty of $25 shall be imposed on any person who issues a check or other draft to the Department that is not honored upon presentment. The penalty imposed under this S…

(35 ILCS 735/3-8) (from Ch. 120, par. 2603-8) Sec. 3-8. No penalties if reasonable cause exists. The penalties imposed under the provisions of Sections 3-3, 3-4, 3-5, and 3-7.5 of this Act shall not apply if the taxpayer shows that his failure to file a return or pay tax at the r…

(35 ILCS 735/3-9) (from Ch. 120, par. 2603-9) Sec. 3-9. Application of provisions. (a) The provisions of this Act shall apply to the rates of interest for periods on and after the effective date of this Act. Interest for periods prior to the effective date of this Act shall be co…

(35 ILCS 745/1) Sec. 1. Short title. This Act may be cited as the Tax Delinquency Amnesty Act. (Source: P.A. 93-26, eff. 6-20-03.)

(35 ILCS 745/10) Sec. 10. Amnesty program. The Department shall establish an amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the State of Illinois and collected by the Department. The amnesty program shall be for a p…

(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 745/905) Sec. 905. (Amendatory provisions; text omitted). (Source: P.A. 93-26, eff. 6-20-03; text omitted.)

(35 ILCS 745/999) Sec. 999. Effective date. This Act takes effect upon becoming law. (Source: P.A. 93-26, eff. 6-20-03.)

(35 ILCS 746/47-1) Sec. 47-1. Short title. This Article may be cited as the American Hostage Tax Liability Postponement Act. References in this Article to "this Act" mean this Article. (Source: P.A. 104-6, eff. 6-16-25.)

(35 ILCS 746/47-10) Sec. 47-10. Tax liability postponed. (a) During the period during which a person was unlawfully or wrongfully detained abroad or held hostage abroad, any tax liability of that person shall be postponed until 90 days after the person is no longer unlawfully or …

(35 ILCS 746/47-15) Sec. 47-15. Applicability. The provisions of this Act apply to any tax liability owed to the State or any unit of local government including, but not limited to, any tax liability owed under the Illinois Income Tax Act or the Property Tax Code. (Source: P.A. 1…

(35 ILCS 746/47-20) Sec. 47-20. Rules. The Department of Revenue may adopt rules to implement this Act. (Source: P.A. 104-6, eff. 6-16-25.)

(35 ILCS 746/47-25) Sec. 47-25. Local implementation. The corporate authorities of any unit of local government may adopt any ordinance or resolution necessary to implement this Act. County treasurers may adopt any rule or policy necessary to implement this Act. (Source: P.A. 104…

(35 ILCS 746/47-30) Sec. 47-30. Home rule preemption. This Act is a denial and limitation of home rule powers and functions in accordance with subsection (i) of Section 6 of Article VII of the Illinois Constitution. A home rule unit may not impose any tax liability, or any intere…

(35 ILCS 746/47-35) Sec. 47-35. Act to be liberally construed. This Act and the rules adopted under this Act shall be liberally construed to the end that tax liabilities of applicable individuals shall be postponed and no interest or penalty shall be accrued during the period tha…

(35 ILCS 746/47-40) Sec. 47-40. Severability. If a provision of this Act or its application to a person or circumstance is held invalid, the invalidity does not affect another provision or application that can be given effect without the invalid provision. (Source: P.A. 104-6, ef…

(35 ILCS 746/47-5) Sec. 47-5. Definition. As used in this Act, "person" means an individual who is: (i) a United States national who has been unlawfully or wrongfully detained abroad, as determined under 22 U.S.C. 1741; or (ii) a United States national who has been taken hostage …

(35 ILCS 746/55-10) Sec. 55-10. The Motor Fuel Tax Law is amended by repealing Sections 1.14, 3a, 5a, and 6a. (Source: P.A. 104-6, eff. 1-1-26.)

(35 ILCS 746/55-5) Sec. 55-5. (Amendatory provisions; text omitted). (Source: P.A. 104-6, eff. 1-1-26; text omitted.)

(35 ILCS 746/95-95) Sec. 95-95. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate o…

(35 ILCS 746/95-97) Sec. 95-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 104-6, eff. 6-16-25.)

(35 ILCS 746/99-99) Sec. 99-99. Effective date. This Act takes effect upon becoming law, except that Articles 10 and 65 takes effect on July 1, 2025, Articles 15 and 55 take effect on January 1, 2026, and the changes made in Article 40 to Section 1.1 of the Motor Fuel Tax Law, th…

(35 ILCS 750/1-1) Sec. 1-1. Short title. This Act may be cited as the State Tax Lien Registration Act. References in this Article to "this Act" mean this Article. (Source: P.A. 100-22, eff. 1-1-18.)