Chapter 35, REVENUE

(35 ILCS 200/3-55) Sec. 3-55. Staffing of county assessor's office - Counties of 3,000,000 or more. The county assessor in counties with 3,000,000 or more inhabitants shall appoint one chief deputy assessor, one deputy assessor in charge of administrative service division and one…

(35 ILCS 195/3-55) Sec. 3-55. Criminal penalties. Any digital asset broker who fails to file a return, or who violates any other provision of this Act, or who fails to keep books and records as required by this Act, or who files a fraudulent return, or who willfully violates any …

(35 ILCS 195/3-60) Sec. 3-60. Department administration and enforcement. The Department shall have full power to administer and enforce this Act, to collect all taxes and penalties due hereunder, to dispose of taxes and penalties so collected in the manner hereinafter provided, a…

(35 ILCS 200/3-60) Sec. 3-60. Chief deputy - Counties of less than 3,000,000 with elected assessor. The county assessor in counties with less than 3,000,000 inhabitants which elect a county assessor under Section 3-45 may employ a chief deputy and other clerical help as may be ne…

(35 ILCS 200/3-65) Sec. 3-65. Deputy county assessors - Counties of less than 3,000,000 with elected assessor. The county assessor in counties with less than 3,000,000 inhabitants which elect a county assessor under Section 3-45 may appoint as many suitable persons as in his or h…

(35 ILCS 195/3-65) Sec. 3-65. The Illinois Administrative Procedure Act. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department under this Act, except that: (1) paragraph (b) of Section 5-…

(35 ILCS 195/3-70) Sec. 3-70. Rulemaking. The Department may adopt rules in accordance with the Illinois Administrative Procedure Act and prescribe forms relating to the administration and enforcement of this Act as it deems appropriate. (Source: P.A. 104-468, eff. 6-16-26.)…

(35 ILCS 200/3-70) Sec. 3-70. Cessation of Township Assessor. If the office of Township Assessor in a coterminous township ceases as provided in Articles 27 and 28 of the Township Code, then the coterminous municipality shall assume the duties of the Township Assessor under this …

(35 ILCS 5/301) (from Ch. 120, par. 3-301) Sec. 301. General Rule. (a) Residents. All items of income or deduction which were taken into account in the computation of base income for the taxable year by a resident shall be allocated to this State. (b) Part-year residents. All ite…

(35 ILCS 5/302) (from Ch. 120, par. 3-302) Sec. 302. Compensation paid to nonresidents. (a) In general. All items of compensation paid in this State (as determined under Section 304(a)(2)(B)) to an individual who is a nonresident at the time of such payment and all items of deduc…

(35 ILCS 5/303) (from Ch. 120, par. 3-303) Sec. 303. (a) In general. Any item of capital gain or loss, and any item of income from rents or royalties from real or tangible personal property, interest, dividends, and patent or copyright royalties, and prizes awarded under the Illi…

(35 ILCS 5/304) (from Ch. 120, par. 3-304) Sec. 304. Business income of persons other than residents. (a) In general. The business income of a person other than a resident shall be allocated to this State if such person's business income is derived solely from this State. If a pe…

(35 ILCS 5/305) (from Ch. 120, par. 3-305) Sec. 305. Allocation of Partnership Income by partnerships and partners other than residents. (a) Allocation of partnership business income by partners other than residents. The respective shares of partners other than residents in so mu…

(35 ILCS 5/306) (from Ch. 120, par. 3-306) Sec. 306. Allocation or apportionment of income by estates and trusts. The items of income and deduction taken into account by an estate or trust in computing its base income for a taxable year shall be allocated or apportioned to this S…

(35 ILCS 5/307) (from Ch. 120, par. 3-307) Sec. 307. Allocation of income by estate or trust beneficiaries other than residents. (a) Allocation of business income by beneficiaries other than residents. To the extent the business income of an estate or trust allocated or apportion…

(35 ILCS 5/308) (from Ch. 120, par. 3-308) Sec. 308. Allocation of Subchapter S Corporation Income by Subchapter S Corporations and Shareholders Other Than Residents. (a) Allocation of Subchapter S corporation business income by shareholders other than residents. The respective s…

(35 ILCS 200/4-10) Sec. 4-10. Compensation for Certified Illinois Assessing Officers. Subject to the requirements for continued training, any supervisor of assessments, assessor, deputy assessor or member of a board of review in any county who has earned a Certified Illinois Asse…

(35 ILCS 200/4-15) Sec. 4-15. Compensation of local assessment officers holding other designations. Any assessor, deputy assessor or member of a board of review who has been awarded a Certified Assessment Evaluator certificate by the International Association of Assessing Officer…

(35 ILCS 200/4-20) Sec. 4-20. Additional compensation based on performance. Any assessor in counties with less than 3,000,000 but more than 50,000 inhabitants each year may petition the Department to receive additional compensation based on performance. To receive additional comp…

(35 ILCS 200/4-25) Sec. 4-25. Bond of assessors. Before entering office, every assessor and supervisor of assessments, other than township or multi-township assessors, shall enter into a bond, payable to the People of the State of Illinois in the sum of two thousand dollars, or s…

(35 ILCS 200/4-30) Sec. 4-30. Oath of assessors. Before entering office, every assessor or supervisor of assessments shall take and subscribe to the following oath, which shall be filed in the office of the county clerk, except the oath of township or multi-township assessors and…

(35 ILCS 200/4-5) Sec. 4-5. State compensation not to affect county compensation. Any additional compensation payable from State funds to any county officer under this Code shall not affect any other compensation provided by law to be paid to the county officer. No county board m…

(35 ILCS 5/401) (from Ch. 120, par. 4-401) Sec. 401. Taxable Year. (a) In general. For purposes of the tax imposed by this Act, the taxable year of a person shall be the same as the taxable year of such person for federal income tax purposes. The taxable year of any person requir…

(35 ILCS 5/402) (from Ch. 120, par. 4-402) Sec. 402. Methods of Accounting. (a) Same as federal. For purposes of the tax imposed by this Act, a person's method of accounting shall be the same as such person's method of accounting for federal income tax purposes. If no method of a…

(35 ILCS 5/403) (from Ch. 120, par. 4-403) Sec. 403. Effect of Determination for Federal Purposes. (a) Reporting. To the extent not inconsistent with the provisions of this Act or forms or regulations prescribed by the Department, each person making a return under this Act shall …

(35 ILCS 5/404) (from Ch. 120, par. 4-404) Sec. 404. Reallocation of Items. (a) If it appears to the Director that any agreement, understanding or arrangement exists between any persons which causes any person's base income allocable to this State to be improperly or inaccurately…

(35 ILCS 5/405) Sec. 405. Carryovers in certain acquisitions. (a) In the case of the acquisition of assets of a corporation by another corporation described in Section 381(a) of the Internal Revenue Code, the acquiring corporation shall succeed to and take into account, as of the…

(35 ILCS 640/75) Sec. 75. Effective date of Articles 2 and 5 and Sections 25, 26, 30, 35 and 65. Sections 25 and 30 of this amendatory Act of 1997 take effect January 1, 1998. Articles 2 and 5 and Sections 26, 35 and 65 of this amendatory Act of 1997 take effect August 1, 1998. (…

(35 ILCS 645/75) Sec. 75. Effective date of Articles 2 and 5 and Sections 25, 26, 30, 35 and 65. Sections 25 and 30 of this amendatory Act of 1997 take effect January 1, 1998. Articles 2 and 5 and Sections 26, 35 and 65 of this amendatory Act of 1997 take effect August 1, 1998. (…

(35 ILCS 10/5-1) Sec. 5-1. Short title. This Article may be cited as the Economic Development for a Growing Economy Tax Credit Act. (Source: P.A. 91-476, eff. 8-11-99.)

(35 ILCS 636/5-1) Sec. 5-1. Short title. This Act may be cited as the Simplified Municipal Telecommunications Tax Act. (Source: P.A. 92-526, eff. 7-1-02.)

(35 ILCS 185/5-1) Sec. 5-1. Short title. This Article may be cited as the Leveling the Playing Field for Illinois Retail Act. References in this Article to "this Act" means this Article. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 173/5-1) Sec. 5-1. Short title. This Article may be cited as the Gas Use Tax Law. (Source: P.A. 93-31, eff. 10-1-03.)

(35 ILCS 645/5-1) Sec. 5-1. Short title. This Article shall be known and may be cited as the Electricity Infrastructure Maintenance Fee Law. (Source: P.A. 90-561, eff. 8-1-98.)

(35 ILCS 10/5-10) Sec. 5-10. Powers of the Department. The Department, in addition to those powers granted under the Civil Administrative Code of Illinois, is granted and shall have all the powers necessary or convenient to carry out and effectuate the purposes and provisions of …

(35 ILCS 143/5-10) Sec. 5-10. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. 7-1-95.)

(35 ILCS 200/5-10) Sec. 5-10. Oath of office. Each member of the board of review or commissioner of the board of appeals created by this Code shall, before entering upon the duties of his or her office, take and subscribe to the following oath: State of Illinois County of .... I …

(35 ILCS 636/5-10) Sec. 5-10. Authority. The corporate authorities of any municipality in this State may tax any and all of the following acts or privileges: (a) The act or privilege of originating in such municipality or receiving in such municipality intrastate telecommunicatio…

(35 ILCS 173/5-10) Sec. 5-10. Imposition of tax. Beginning October 1, 2003, a tax is imposed upon the privilege of using in this State gas obtained in a purchase of out-of-state gas at the rate of 2.4 cents per therm or 5% of the purchase price for the billing period, whichever i…

(35 ILCS 645/5-10) Sec. 5-10. Municipal tax review; requests for information. (a) A municipality may conduct an audit of fees under this Act to determine the accuracy of the fees paid by an electricity deliverer. (b) Not more than once every 2 years, a municipality that has impos…

(35 ILCS 185/5-10) Sec. 5-10. Definitions. As used in this Act: "Certified service provider" means an agent certified by the Department to perform the use and occupation tax functions of remote retailers, retailers maintaining a place of business in this State, and servicemen mai…

(35 ILCS 1010/5-10) Sec. 5-10. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-100) Sec. 5-100. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-105) Sec. 5-105. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 10/5-105) Sec. 5-105. (Amendatory provisions; text omitted). (Source: P.A. 91-476, eff. 8-11-99; text omitted.)

(35 ILCS 10/5-110) Sec. 5-110. (Amendatory provisions; text omitted). (Source: P.A. 91-476, eff. 8-11-99; text omitted.)

(35 ILCS 1010/5-110) Sec. 5-110. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-115) Sec. 5-115. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 10/5-115) Sec. 5-115. (Amendatory provisions; text omitted). (Source: P.A. 91-476, eff. 8-11-99; text omitted.)

(35 ILCS 10/5-120) Sec. 5-120. (Amendatory provisions; text omitted). (Source: P.A. 91-476, eff. 8-11-99; text omitted.)