Chapter 35 — REVENUE

(35 ILCS 750/1-10) Sec. 1-10. Definitions. "Debtor" means a taxpayer or other person against whom there is an unpaid final tax liability collectible by the Department. "Department" means the Department of Revenue. "Final tax liability" means any State tax, fee, penalty, or intere…

(35 ILCS 750/1-15) Sec. 1-15. Registry established. (a) The Department shall establish and maintain a public database known as the State Tax Lien Registry. If any person neglects or refuses to pay any final tax liability, the Department may file in the registry a notice of tax li…

(35 ILCS 750/1-20) Sec. 1-20. Tax lien perfected. (a) When a notice of tax lien is filed by the Department in the registry, the tax lien is perfected and shall be attached to all of the existing and after-acquired: (1) personal property of the debtor, both tangible and intangible…

(35 ILCS 750/1-25) Sec. 1-25. Time period of lien. (a) A notice of tax lien shall be a lien upon the debtor's personal property, both tangible and intangible, located anywhere in the State, and a lien upon the real property of the debtor located in the county or counties as speci…

(35 ILCS 750/1-30) Sec. 1-30. Registry format. (a) The Department shall maintain notices of tax liens filed in the registry after the effective date of this Act in its information management system in a form that permits the information to be readily accessible in an electronic f…

(35 ILCS 750/1-35) Sec. 1-35. Rulemaking. The Department may adopt rules in accordance with the Illinois Administrative Procedure Act to enforce the provisions of this Act. (Source: P.A. 100-22, eff. 1-1-18.)

(35 ILCS 750/1-40) Sec. 1-40. Conflicts. In the event of conflict between this Act and any other law, this Act shall control. (Source: P.A. 100-22, eff. 1-1-18.)

(35 ILCS 750/1-5) Sec. 1-5. Purpose. (a) The purpose of this Act is to provide a uniform statewide system for filing notices of liens that are in favor of or enforced by the Department or the Department of Employment Security. The Department shall maintain the system. (b) The sco…

(35 ILCS 750/17-10) Sec. 17-10. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-100) Sec. 17-100. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-105) Sec. 17-105. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-110) Sec. 17-110. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-115) Sec. 17-115. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-120) Sec. 17-120. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-15) Sec. 17-15. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-20) Sec. 17-20. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-25) Sec. 17-25. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-30) Sec. 17-30. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-35) Sec. 17-35. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-40) Sec. 17-40. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-45) Sec. 17-45. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-5) Sec. 17-5. The Uniform Disposition of Unclaimed Property Act is repealed. (Source: P.A. 100-22, eff. 1-1-18.)

(35 ILCS 750/17-50) Sec. 17-50. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-55) Sec. 17-55. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-60) Sec. 17-60. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-65) Sec. 17-65. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-70) Sec. 17-70. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-75) Sec. 17-75. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-80) Sec. 17-80. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-85) Sec. 17-85. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-90) Sec. 17-90. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/17-95) Sec. 17-95. (Amendatory provisions; text omitted). (Source: P.A. 100-22, eff. 1-1-18; text omitted.)

(35 ILCS 750/99-999) Sec. 99-999. Effective date. This Act takes effect upon becoming law, except that Articles 1, 15, 17, and 25 take effect on January 1, 2018. (Source: P.A. 100-22, eff. 7-6-17.)

(35 ILCS 805/0.01) (from Ch. 1, par. 3400) Sec. 0.01. Short title. This Act may be cited as the Glenview Naval Air Station Tax Exemption Act. (Source: P.A. 86-1324.)

(35 ILCS 805/1) (from Ch. 1, par. 3401) Sec. 1. On any of the following described property, or any facility located, operated or used on such property, for so long as it is used by the Department of the Navy, United States of America, as the United States Naval Air Station at Gle…

(35 ILCS 810/0.01) (from Ch. 1, par. 3450) Sec. 0.01. Short title. This Act may be cited as the Great Lakes Naval Station Tax Exemption Act. (Source: P.A. 86-1324.)

(35 ILCS 810/1) (from Ch. 1, par. 3451) Sec. 1. On any of the following described property, or any facility located, operated or used on such property, for so long as it is used by the Department of the Navy, United States of America, as the United States Naval Training Station a…

(35 ILCS 815/0.01) (from Ch. 121 1/2, par. 910) Sec. 0.01. Short title. This Act may be cited as the Postage Stamp Vending Machine Act. (Source: P.A. 86-1324.)

(35 ILCS 815/1) (from Ch. 121 1/2, par. 911) (Text of Section before amendment by P.A. 104-457) Sec. 1. Vending machines which vend only United States postage stamps are exempt from license fees or any excise or license tax levied by the State of Illinois or any county or municip…

(35 ILCS 815/2) (from Ch. 121 1/2, par. 912) Sec. 2. The General Assembly finds that this Act imposes additional net costs of less than $1,000 for each of the several local governments affected or less than $50,000 in the aggregate, for all local governments affected, and therefo…

(35 ILCS 815/3) (from Ch. 121 1/2, par. 913) Sec. 3. Pursuant to Article VII Section 6 paragraph (g) of the Constitution, this Act applies to home rule units and is a limitation on their power to license and tax such vending machines. (Source: P.A. 82-985.)

(35 ILCS 820/0.01) (from Ch. 121 1/2, par. 1000) Sec. 0.01. Short title. This Act may be cited as the Stock, Commodity, or Options Transaction Tax Exemption Act. (Source: P.A. 86-1324.)

(35 ILCS 820/1) (from Ch. 121 1/2, par. 1001) Sec. 1. No unit of local government shall levy any tax on stock, commodity or options transactions. (Source: P.A. 82-1035.)

(35 ILCS 820/2) (from Ch. 121 1/2, par. 1002) Sec. 2. No home rule unit, as defined in Article VII of the Illinois Constitution, shall have the power to change, alter or amend in any way the provisions of Article I of this Act, and it is declared to be the law of this State, purs…

(35 ILCS 820/3) Sec. 3. Construction of Act. Nothing in this Act shall be construed as prohibiting or otherwise invalidating any real estate transfer tax or fee authorized or permitted by Section 31-10 of the Property Tax Code, Sections 5-1031 and 5-1031.1 of the Counties Code, o…

(35 ILCS 1010/1-1) Sec. 1-1. Short title. This Act may be cited as the Illinois Independent Tax Tribunal Act of 2012. (Source: P.A. 97-1129, eff. 8-28-12.)

(35 ILCS 1010/1-10) Sec. 1-10. Definitions. For the purposes of this Act: "Department" means the Department of Revenue. "Taxpayer" means a person who has received a protestable notice of assessment, a claim denial, or a protestable notice of penalty liability within the Tax Tribu…

(35 ILCS 1010/1-100) Sec. 1-100. Confidentiality. All information received by the Tax Tribunal as a result of a hearing or investigation conducted under the provisions of this Act shall be public, except for tax returns and information received under seal pursuant to Section 1-65…

(35 ILCS 1010/1-15) Sec. 1-15. Independent Tax Tribunal; establishment. (a) For the purpose of effectuating the policy declared in Section 1-5 of this Act, a State agency known as the Illinois Independent Tax Tribunal is created. The Tax Tribunal shall have the powers and duties …

(35 ILCS 1010/1-20) Sec. 1-20. Transfer of administrative record. If the taxpayer makes an election pursuant to Section 1-15 of this Act to remove a proceeding to the Tax Tribunal, any document, including pleadings and orders, that would constitute part of the administrative reco…