Chapter 35, REVENUE

(35 ILCS 120/8) (from Ch. 120, par. 447) 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 hearings not other…

(35 ILCS 145/8) (from Ch. 120, par. 481b.38) Sec. 8. When the amount due is under $300, any person engaged in the business of renting, leasing or letting hotel rooms in this State who fails to make a return, or to keep books and records as required herein, or who makes a fraudule…

(35 ILCS 405/8) (from Ch. 120, par. 405A-8) Sec. 8. Penalties for failure to file tax return or to pay tax. (a) Failure to file return. In case of failure to file any return required under this Act with the Attorney General by the due date, unless it is shown that the failure to …

(35 ILCS 130/8) (from Ch. 120, par. 453.8) Sec. 8. The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Act as may be deemed expedient. Whenever notice is required by this Act, such notice may…

(35 ILCS 630/8) (from Ch. 120, par. 2008) Sec. 8. If a person who originates or receives telecommunications in this State claims to be a reseller of such telecommunications, such person shall apply to the Department for a resale number. Such applicant shall state facts which will…

(35 ILCS 515/8) (from Ch. 120, par. 1208) Sec. 8. Failure to pay tax; lien. If any local services tax imposed by this Act is not paid when due, the county treasurer of the county in which the mobile home is located shall have a lien on the mobile home for the amount of the tax, a…

(35 ILCS 505/8) (from Ch. 120, par. 424) Sec. 8. Distribution of proceeds of tax. Except as provided in subsection (a-1) of this Section, Section 8a, subdivision (h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and 16 of Section 15, all money received by the Department…

(35 ILCS 620/8) (from Ch. 120, par. 475) 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 m…

(35 ILCS 105/8) (from Ch. 120, par. 439.8) Sec. 8. Any retailer required to collect the tax imposed by this Act shall be liable to the Department for such tax, whether or not the tax has been collected by the retailer, except when the retailer is relieved of the duty of remitting…

(35 ILCS 510/8) (from Ch. 120, par. 481b.8) Sec. 8. Any person operating or displaying any device described in this Act in such manner that it could be played by the public without the tax imposed by this Act having first been paid shall be guilty of a Class C misdemeanor. The us…

(35 ILCS 516/80) Sec. 80. Mailed notice of application for judgment and sale. Not less than 15 days before the date of application for judgment and sale of delinquent mobile homes, the county collector shall mail, by registered or certified mail, a notice of the forthcoming appli…

(35 ILCS 638/80) Sec. 80. Customers' procedures and remedies for correcting taxes and fees. (a) If a customer believes that he or she is being charged an improper amount of tax or is not subject to a tax imposed under the Simplified Municipal Telecommunications Tax Act for a tele…

(35 ILCS 517/805) Sec. 805. (Amendatory provisions; text omitted). (Source: P.A. 96-1477, eff. 1-1-11; text omitted.)

(35 ILCS 517/810) Sec. 810. (Amendatory provisions; text omitted). (Source: P.A. 96-1477, eff. 1-1-11; text omitted.)

(35 ILCS 517/815) Sec. 815. (Amendatory provisions; text omitted). (Source: P.A. 96-1477, eff. 1-1-11; text omitted.)

(35 ILCS 638/85) Sec. 85. Inseverability clause. If a court of competent jurisdiction enters a final judgment on the merits that (i) is based on federal law, (ii) is no longer subject to appeal, and (iii) substantially limits or impairs the essential elements of Sections 116 thro…

(35 ILCS 35/85) Sec. 85. (Amendatory provisions; text omitted). (Source: P.A. 99-641, eff. 1-1-17; text omitted.)

(35 ILCS 516/85) Sec. 85. Printer's error in advertisement. In all cases where there is a printer's error in the advertised list which prevents judgment from being obtained against any mobile home, or against all of the delinquent list, at the time stated in the advertisement, th…

(35 ILCS 505/8a) (from Ch. 120, par. 424a) Sec. 8a. Deposit of proceeds. Until July 1, 2022 and beginning again on July 1, 2023, all money received by the Department under Section 2a of this Act, except money received from taxes on aviation fuel sold or used on or after December …

(35 ILCS 135/8a) Sec. 8a. Contraband cigarettes. Whenever any person obtains original packages of cigarettes from an unlicensed in-state or out-of-state distributor or person, a prima facie presumption shall arise that such original packages of cigarettes are contraband and are p…

(35 ILCS 130/8a) (from Ch. 120, par. 453.8a) Sec. 8a. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of the…

(35 ILCS 505/8b) Sec. 8b. Transportation Renewal Fund; creation; distribution of proceeds. (a) The Transportation Renewal Fund is hereby created as a special fund in the State treasury. Moneys in the Fund shall be used as provided in this Section: (1) 80% of the moneys in the Fun…

(35 ILCS 615/9) (from Ch. 120, par. 467.24) Sec. 9. No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing, when ordered to do so by the Department or any officer or employee thereof, upon the …

(35 ILCS 405/9) (from Ch. 120, par. 405A-9) Sec. 9. Interest. If any amount of Illinois transfer tax imposed by this Act is not paid on or before the initial due date for the Illinois transfer tax return (without extensions), interest shall be charged and collected on the unpaid …

(35 ILCS 171/9) Sec. 9. Limited binding and beneficial effect. (a) The Agreement authorized by this Act binds and inures only to the benefit of this State and the other member states. No person, other than a member state, is an intended beneficiary of the Agreement. Any benefit t…

(35 ILCS 145/9) (from Ch. 120, par. 481b.39) Sec. 9. Applicability. Persons engaged in the business of renting, leasing or letting rooms in a hotel only to permanent residents are exempt from the provisions of this Act. In addition, persons engaged in the business of renting, lea…

(35 ILCS 625/9) (from Ch. 120, par. 1419) Sec. 9. No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing, when ordered to do so by the Department or any officer or employee thereof, upon the gr…

(35 ILCS 135/9) (from Ch. 120, par. 453.39) Sec. 9. It shall be unlawful for any distributor or secondary distributor 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 this Ac…

(35 ILCS 515/9) (from Ch. 120, par. 1209) Sec. 9. Additional charge for delinquent taxes; penalty for fraud. For taxable years prior to 2003, if any local services tax, or part thereof, imposed by this Act is not paid on or before the due date for such tax, interest on such amoun…

(35 ILCS 620/9) (from Ch. 120, par. 476) Sec. 9. No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing, when ordered to do so by the Department or any officer or employee thereof, upon the gro…

(35 ILCS 630/9) (from Ch. 120, par. 2009) Sec. 9. 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 110/9) (Text of Section from P.A. 104-466) Sec. 9. Each serviceman required or authorized to collect the tax herein imposed shall pay to the Department the amount of such tax (except as otherwise provided) at the time when he is required to file his return for the period…

(35 ILCS 115/9) (from Ch. 120, par. 439.109) Sec. 9. Each serviceman required or authorized to collect the tax herein imposed shall pay to the Department the amount of such tax at the time when he is required to file his return for the period during which such tax was collectible…

(35 ILCS 130/9) (from Ch. 120, par. 453.9) Sec. 9. Returns; remittance. Every distributor who is required to procure a license under this Act, but who is not a manufacturer of cigarettes in original packages which are contained in a sealed transparent wrapper, shall, on or before…

(35 ILCS 120/9) (from Ch. 120, par. 448) Sec. 9. No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing not otherwise delegated to the Illinois Independent Tax Tribunal, when ordered to do so b…

(35 ILCS 105/9) (Text of Section from P.A. 104-466) Sec. 9. Except as to motor vehicles, watercraft, aircraft, and trailers that are required to be registered with an agency of this State, each retailer required or authorized to collect the tax imposed by this Act shall pay to th…

(35 ILCS 515/9.1) (from Ch. 120, par. 1209.1) Sec. 9.1. This Act does not apply to mobile homes in counties with a population exceeding 2,000,000 inhabitants. (Source: P.A. 79-1184.)

(35 ILCS 515/9.2) (from Ch. 120, par. 1209.2) Sec. 9.2. If any section, sub-section, sentence or clause of this Act shall be adjudged unconstitutional, such adjudication shall not affect the validity of the Act as a whole or of any section, sub-section, sentence or clause thereof…

(35 ILCS 515/9.3) Sec. 9.3. Ordinances for delay of penalties and sale following disaster. (a) Beginning in tax year 2011, the county board of a county that has been designated in whole or in part as a disaster area by the President of the United States or the Governor of the Sta…

(35 ILCS 25/90) Sec. 90. (Amendatory provisions; text omitted). (Source: P.A. 96-888, eff. 4-13-10; text omitted.)

(35 ILCS 175/90) Sec. 90. (Amendatory provisions; text omitted). (Source: P.A. 97-1035, eff. 1-1-13; text omitted.)

(35 ILCS 516/90) Sec. 90. Scavenger sale. At the same time the county collector annually publishes the collector's annual sale advertisement under Sections 55 and 60, the collector, if the county board so orders by resolution, must publish an advertisement giving notice of the in…

(35 ILCS 16/90) Sec. 90. Continuation of prior law. This Act replaces and is intended to be a continuation of the Film Production Services Tax Credit Act, which was repealed on January 1, 2008. (Source: P.A. 95-720, eff. 5-27-08.)

(35 ILCS 55/900) Sec. 900. (Amendatory provisions; text omitted). (Source: P.A. 103-268, eff. 7-25-23; text omitted.)

(35 ILCS 31/900) Sec. 900. (Amendatory provisions; text omitted). (Source: P.A. 100-629, eff. 1-1-19; text omitted.)

(35 ILCS 517/900) Sec. 900. (Amendatory provisions; text omitted). (Source: P.A. 96-1477, eff. 1-1-11; text omitted.)

(35 ILCS 165/900) Sec. 900. Sections 1 and 2 of Article V of Public Act 85-1135 are re-enacted as follows: (P.A. 85-1135, Art. V, Sec. 1) Sec. 1. This amendatory Act of 1988 shall not affect any right, remedy or liability, whether civil or criminal, which existed prior to the eff…

(35 ILCS 517/903) Sec. 903. (Amendatory provisions; text omitted). (Source: P.A. 96-1477, eff. 1-1-11; text omitted.)

(35 ILCS 16/905) Sec. 905. (Amendatory provisions; text omitted). (Source: P.A. 95-720, eff. 5-27-08; text omitted.)

(35 ILCS 635/905) Sec. 905. The Messages Tax Act is amended by repealing Section 2a.1. (Source: P.A. 90-154, eff. 1-1-98.)