Chapter 35, REVENUE

(35 ILCS 5/507AAA) Sec. 507AAA. The Childhood Cancer Research Fund checkoff. For taxable years ending on or after December 31, 2012, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Ch…

(35 ILCS 5/507FF) Sec. 507FF. Epilepsy Treatment and Education Grants-in-Aid Fund checkoff. The Department must print on its standard individual income tax form a provision indicating that if the taxpayer wishes to contribute to the Epilepsy Treatment and Education Grants-in-Aid …

(35 ILCS 5/507FFF) (Section scheduled to be repealed on January 1, 2027) Sec. 507FFF. Autism Care Fund checkoff. For taxable years ending on or after December 31, 2015, the Department must print on its standard individual income tax form a provision (i) indicating that if the tax…

(35 ILCS 5/507GG) Sec. 507GG. Diabetes Research Checkoff Fund checkoff. For taxable years ending on or after December 31, 2005, the Department must print on its standard individual income tax form a provision indicating that if the taxpayer wishes to contribute to the Diabetes Re…

(35 ILCS 5/507GGG) Sec. 507GGG. Thriving Youth checkoff. For taxable years ending on or after December 31, 2017, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the Thriving Youth Income …

(35 ILCS 5/507HHH) Sec. 507HHH. Illinois Police Memorial checkoff. (a) For taxable years ending on or after December 31, 2017, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the Criminal…

(35 ILCS 5/507III) Sec. 507III. Hunger Relief Fund checkoff. For taxable years ending on or after December 31, 2018, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the Hunger Relief Fund…

(35 ILCS 5/507JJJ) Sec. 507JJJ. The Ronald McDonald House Charities Fund checkoff. For taxable years ending on or after December 31, 2021, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to …

(35 ILCS 5/507LLL) Sec. 507LLL. The 100 Club of Illinois Fund checkoff. For taxable years ending on or after December 31, 2022, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the 100 Clu…

(35 ILCS 5/507SS) Sec. 507SS. The hunger relief checkoff. For taxable years ending on or after December 31, 2009, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Hunger Relief Fund, a…

(35 ILCS 5/507U) Sec. 507U. Prostate Cancer Research Fund checkoff. The Department shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes to contribute to the Prostate Cancer Research Fund, as authorized by this amendatory Act of…

(35 ILCS 5/507Y) Sec. 507Y. The Illinois Military Family Relief checkoff. Beginning with taxable years ending on or after December 31, 2003, the Department shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes to contribute to t…

(35 ILCS 5/507YY) Sec. 507YY. Crime Stoppers checkoff. For taxable years ending on or after December 31, 2011, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Illinois State Crime Sto…

(35 ILCS 5/507ZZ) Sec. 507ZZ. After-School Rescue Fund checkoff. For taxable years ending on or after December 31, 2011, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the After-School R…

(35 ILCS 5/509) (from Ch. 120, par. 5-509) Sec. 509. Tax checkoff explanations. (a) All individual income tax return forms shall contain appropriate explanations and spaces to enable the taxpayers to designate contributions to the funds to which contributions may be made under th…

(35 ILCS 5/509.1) Sec. 509.1. Removal of excess tax-checkoff funds. Notwithstanding any provisions of this Act to the contrary, beginning on the effective date of this amendatory Act of the 95th General Assembly, there may not be more than 15 tax-checkoff funds contained on the i…

(35 ILCS 5/510) (from Ch. 120, par. 5-510) Sec. 510. Determination of amounts contributed. The Department shall determine the total amount contributed to each of the funds under this Article 5 and shall notify the State Comptroller and the State Treasurer of the amounts to be tra…

(35 ILCS 5/511) (from Ch. 120, par. 5-511) Sec. 511. Unless the Department is contesting an individual income tax refund due to any taxpayer, the Department shall provide the Comptroller with authorization for such refund to the taxpayer within 120 days of the date on which the r…

(35 ILCS 5/512) (from Ch. 120, par. 5-512) Sec. 512. (a) All individual income tax return forms for tax years ending December 31, 1986 through December 30, 1995 shall contain an appropriate space in which the taxpayer must indicate either (i) the name and number of the high schoo…

(35 ILCS 5/513) Sec. 513. Health benefits; easy enrollment program. (a) For tax years ending on or after December 31, 2022, the Department shall print on each standard individual income tax return a single provision that (i) allows the taxpayer to request information about the ta…

(35 ILCS 5/516) (from Ch. 120, par. 5-516) Sec. 516. The Department shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes to contribute to the Assistance to the Homeless Fund created by this amendatory Act of 1989, he or she may…

(35 ILCS 200/6-10) Sec. 6-10. Examination requirement - Counties of 100,000 or more. In any county to which Section 6-5 applies and which has 100,000 or more inhabitants, no person may serve on the board of review who has not passed an examination prepared and administered by the…

(35 ILCS 200/6-15) Sec. 6-15. Political makeup and compensation. The board of review appointed under Section 6-5 shall consist of 3 members, 2 of whom are affiliated with the political party polling the highest vote for any county office in the county at the last general election…

(35 ILCS 200/6-20) Sec. 6-20. Clerk of the board of review. (a) In counties with a board of review appointed under Section 6-5, the clerk of the board of review shall collect and analyze property transfers and property appraisals, and pursue other activities the board considers p…

(35 ILCS 200/6-25) Sec. 6-25. Additional members. In counties with a board of review appointed under Section 6-5, when the county board declares by resolution that the number of complaints filed with the board of review has created an emergency situation and caused a need for an …

(35 ILCS 200/6-30) Sec. 6-30. Board of review in commission counties. In counties not under township organization with less than 3,000,000 inhabitants in which no board of review is elected under Section 6-35, the board of county commissioners shall constitute the board of review…

(35 ILCS 200/6-32) Sec. 6-32. Examination requirement. In any county to which Section 6-30 applies, no person may serve on a board of review who has not passed an examination prepared and administered by the Department to determine his or her competence to hold the office. The De…

(35 ILCS 200/6-34) Sec. 6-34. Political makeup. If the board of county commissioners appoints a board of review as prescribed in Section 6-30, the board of review shall consist of 2 members affiliated with the political party polling the highest vote for any county office in the …

(35 ILCS 200/6-35) Sec. 6-35. Elected boards of review. In counties with 150,000 or more and less than 3,000,000 inhabitants which had an elected board of review on January 1, 1993, the board of three persons shall continue in office. Every two years, at the regular election of c…

(35 ILCS 200/6-40) Sec. 6-40. Election from districts. In all counties which elect a board of review, except counties with a county assessor elected under Section 3-45 and except counties with a board of review elected under Section 5-5, members shall be elected from 3 districts …

(35 ILCS 200/6-45) Sec. 6-45. Abolition of elected board of review. If any county contains within its limits 3,000,000 or more inhabitants, as determined by the last Federal decennial or special census, that county shall at once come under the provisions of this Code relating to …

(35 ILCS 200/6-5) Sec. 6-5. Appointed boards of review. In counties under township organization with less than 3,000,000 inhabitants in which no board of review is elected under Section 6-35, there shall be an appointed board of review to review the assessments made by the superv…

(35 ILCS 200/6-50) Sec. 6-50. Majority vote. Board of review action may be taken by a majority vote of the board. (Source: P.A. 76-1322; 88-455.)

(35 ILCS 200/6-55) Sec. 6-55. Oath of office. Each member of the board of review shall, before entering upon the duties of office, take and subscribe to the oath required under Section 5-10. (Source: P.A. 88-455.)

(35 ILCS 200/6-60) Sec. 6-60. Rules and procedures. The board of review in every county with less than 3,000,000 inhabitants must make available to the public a detailed description of the rules and procedures for hearings before the board. This description must include an explan…

(35 ILCS 5/601) (from Ch. 120, par. 6-601) Sec. 601. Payment on due date of return. (a) In general. Every taxpayer required to file a return under this Act shall, without assessment, notice or demand, pay any tax due thereon to the Department, at the place fixed for filing, on or…

(35 ILCS 5/601.1) (Ch. 120, par. 6-601.1) Sec. 601.1. Payment by electronic funds transfer. (a) Beginning on October 1, 1993, a taxpayer who has an average monthly tax liability of $150,000 or more under Article 7 of this Act shall make all payments required by rules of the Depar…

(35 ILCS 5/602) (from Ch. 120, par. 6-602) Sec. 602. Tentative Payments. (a) In general. Pursuant to Section 505, the Department may promulgate regulations to provide automatic extensions of the time for filing a return. In connection with any other extension provided under Secti…

(35 ILCS 5/604) (from Ch. 120, par. 6-604) Sec. 604. Any payment to the Department which is made by a check or money order not payable to the Department shall, within 15 days after receipt thereof, be returned by the Department to the taxpayer who submitted such check or money or…

(35 ILCS 5/605) (from Ch. 120, par. 6-605) Sec. 605. The Department may adopt rules and regulations for payment of taxes due under this Act by credit card only when the Department is not required to pay a discount fee charged by the credit card issuer. (Source: P.A. 87-1175; 87-1…

(35 ILCS 5/606) Sec. 606. EDGE payment. A payment includes a payment provided for in subsection (g) of Section 5-15 of the Economic Development for a Growing Economy Tax Credit Act. (Source: P.A. 96-836, eff. 12-16-09; 96-1000, eff. 7-2-10.)

(35 ILCS 200/7-10) Sec. 7-10. Selection of members. The members of the Property Tax Appeal Board shall be qualified by virtue of 5 years experience and training in the field of public finance administration, at least 2 years of which shall be in the field of property appraisal an…

(35 ILCS 200/7-15) Sec. 7-15. Employees. The Property Tax Appeal Board may appoint necessary hearing officers, appraisers, technicians and necessary clerical help to aid it in performing its duties. The Property Tax Appeal Board shall choose a person to serve as clerk of the Boar…

(35 ILCS 200/7-5) Sec. 7-5. Creation of Property Tax Appeal Board. The Property Tax Appeal Board shall consist of 5 members appointed by the Governor, with the advice and consent of the Senate. The Governor, with the advice and consent of the Senate, shall designate one of the me…

(35 ILCS 5/701) (from Ch. 120, par. 7-701) Sec. 701. Requirement and amount of withholding. (a) In General. Every employer maintaining an office or transacting business within this State and required under the provisions of the Internal Revenue Code to withhold a tax on: (1) comp…

(35 ILCS 5/702) (from Ch. 120, par. 7-702) Sec. 702. Amount Exempt from Withholding. For purposes of this Section an employee shall be entitled to a withholding exemption in an amount equal to the basic amount in Section 204(b) for each personal or dependent exemption which he is…

(35 ILCS 5/703) (from Ch. 120, par. 7-703) Sec. 703. Information statement. Every employer required to deduct and withhold tax under this Act from compensation of an employee, or who would have been required so to deduct and withhold tax if the employee's withholding exemption we…

(35 ILCS 5/703A) Sec. 703A. Information for reportable payment transactions. Every person required under Section 6050W of the Internal Revenue Code to file federal Form 1099-K, Third-Party Payment Card and Third Party Network Transactions, identifying a reportable payment transac…

(35 ILCS 5/704) (from Ch. 120, par. 7-704) Sec. 704. Employer's Return and Payment of Tax Withheld. (a) In general, every employer who deducts and withholds or is required to deduct and withhold tax under this Act prior to January 1, 2008, shall make such payments and returns as …

(35 ILCS 5/704A) Sec. 704A. Employer's return and payment of tax withheld. (a) In general, every employer who deducts and withholds or is required to deduct and withhold tax under this Act on or after January 1, 2008 shall make those payments and returns as provided in this Secti…