Chapter 35, REVENUE

(35 ILCS 1010/1-25) Sec. 1-25. Judges; number; term of office; removal. (a) The Governor shall, with the advice and consent of the Senate, appoint a Chief Administrative Law Judge to be the executive of the Tax Tribunal. The Chief Administrative Law Judge shall serve a 5-year ter…

(35 ILCS 190/1-25) Sec. 1-25. Registration of providers of targeted advertising services. (a) It is unlawful for any person to engage in business as a provider of targeted advertising services in this State on or after January 1, 2027, without a certificate of registration from t…

(35 ILCS 128/1-25) Sec. 1-25. Restriction on tobacco used in cigarette machines. (a) Only roll-your-own tobacco products of a brand family and manufacturer identified on the State of Illinois Directory of Participating Manufacturers or the Illinois Directory of Compliant Non-Part…

(35 ILCS 200/1-3) Sec. 1-3. Definitions. The words and phrases in this Article, when used in this Code, are defined as follows: (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 1010/1-30) Sec. 1-30. Judges; qualifications; prohibition against other gainful employment. (a) Each administrative law judge of the Tax Tribunal shall be a citizen of the United States and, during the period of his or her service, a resident of this State. No person may…

(35 ILCS 190/1-30) Sec. 1-30. Revocation of certificate of registration. (a) The Department may, after notice and a hearing as provided herein, revoke the certificate of registration of any person who violates any of the provisions of this Act or regulations promulgated pursuant …

(35 ILCS 128/1-30) Sec. 1-30. Cigarette tubes used in cigarette machines. (a) All cigarette tubes used in cigarette machines in the possession of cigarette machine operators licensed under Section 1-15 of this Act shall be constructed of paper of a type determined by the Attorney…

(35 ILCS 200/1-30) Sec. 1-30. Columns. When used in a reference to Collector's tax books, includes any kind of division that will clearly separate the material required by this Code to be placed in separate columns. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 200/1-35) Sec. 1-35. County Board. The elected governing body of a county. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 128/1-35) Sec. 1-35. Cigarette machine operators; sale of cigarettes. (a) The cigarette machine operator is responsible for complying with all State and federal laws and regulations regarding packaging and labeling of original packages of cigarettes. (b) A person possess…

(35 ILCS 190/1-35) Sec. 1-35. Return and payment. (a) Each provider of targeted advertising services shall make a return to the Department on or before the 20th day of each month for the preceding calendar month stating the following: (1) the provider's name; (2) the address of t…

(35 ILCS 1010/1-35) Sec. 1-35. Principal office; locations; facilities. (a) The Tax Tribunal shall maintain its principal offices in both Sangamon County and Cook County, Illinois. (b) The Tax Tribunal shall conduct hearings at any of its offices. If the taxpayer does not have hi…

(35 ILCS 1010/1-40) Sec. 1-40. Appointment of clerk and reporter; expenditures of the Tax Tribunal. (a) The Tax Tribunal shall appoint a clerk and a reporter, and may appoint such other employees and make such other expenditures, including expenditures for libraries, publications…

(35 ILCS 128/1-40) Sec. 1-40. Returns. (a) Cigarette machine operators shall file a return and remit the tax imposed by Section 1-10 by the 15th day of each month covering the preceding calendar month. Each such return shall show: the quantity of cigarettes made or fabricated dur…

(35 ILCS 200/1-40) Sec. 1-40. Department. Department of Revenue of the State of Illinois. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 190/1-40) Sec. 1-40. Books and records. Every provider required to file a return under Section 1-35 of this Act shall keep books, records, papers, and other documents that adequately reflect the targeted advertising services provided in this State, including the informat…

(35 ILCS 1010/1-45) Sec. 1-45. Jurisdiction of the Tax Tribunal. (a) Except as provided by the Constitution of the United States, the Constitution of the State of Illinois, or any statutes of this State, including, but not limited to, the State Officers and Employees Money Dispos…

(35 ILCS 200/1-45) Sec. 1-45. Developed coal. When used in connection with valuing coal means the acres of land for which a permit has been issued under the Surface Coal Mining Land Conservation and Reclamation Act containing coal that is anticipated to be mined during the lesser…

(35 ILCS 190/1-45) Sec. 1-45. Deposit of proceeds from targeted advertising services tax. The moneys received by the Department from the tax imposed by this Act shall be deposited into the General Revenue Fund. (Source: P.A. 104-468, eff. 6-16-26.)

(35 ILCS 128/1-45) Sec. 1-45. Examination and correction of returns. (a) As soon as practicable after any return is filed, the Department shall examine that return and shall correct the return according to its best judgment and information, which return so corrected by the Depart…

(35 ILCS 200/1-46) Sec. 1-46. Electronic. Includes electrical, digital, magnetic, optical, electromagnetic, or any other form of technology that has capabilities similar to these technologies. (Source: P.A. 97-1054, eff. 1-1-13.)

(35 ILCS 200/1-47) Sec. 1-47. Electronic record. A record generated, communicated, received, or stored by electronic means for use in an information system or for transmission from one information system to another. (Source: P.A. 97-1054, eff. 1-1-13.)

(35 ILCS 200/1-48) Sec. 1-48. Electronic signature. A signature in electronic form attached to, or logically associated with, an electronic record. (Source: P.A. 97-1054, eff. 1-1-13.)

(35 ILCS 200/1-5) Sec. 1-5. Assessment book; book or list. When used in reference to an assessment book, all mechanically, electronically, or otherwise produced record making material. The substantive information required to be placed in and kept as a public record in an assessme…

(35 ILCS 128/1-5) Sec. 1-5. Definitions. As used in this Act: "Business" means any trade, occupation, activity or enterprise engaged in for the purpose of selling cigarettes in this State. "Cigarette" means any roll for smoking made wholly or in part of tobacco, irrespective of s…

(35 ILCS 190/1-5) Sec. 1-5. Findings and intent. The General Assembly finds and declares the following: (1) Many goods and services that traditionally have been subject to Illinois State and local use and occupation taxes have avoided taxation in the digital era. Many digital tra…

(35 ILCS 1010/1-5) Sec. 1-5. Statement of purpose. (a) To increase public confidence in the fairness of the State tax system, the State shall provide an independent administrative tribunal with tax expertise to resolve tax disputes between the Department of Revenue and taxpayers …

(35 ILCS 128/1-50) Sec. 1-50. Failure to file return or pay tax; penalty; protest. In case any person who is required to file a return under this Act fails to file a return, or files a return and fails to remit the correct amount of tax, the Department shall determine the amount …

(35 ILCS 200/1-50) Sec. 1-50. Fair cash value. The amount for which a property can be sold in the due course of business and trade, not under duress, between a willing buyer and a willing seller. (Source: P.A. 88-455.)

(35 ILCS 190/1-50) Sec. 1-50. Penalties. Any provider 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 rule or regulation of…

(35 ILCS 1010/1-50) Sec. 1-50. Pleadings. (a) A taxpayer may commence a proceeding in the Tax Tribunal by filing a petition protesting the Department's determination imposing a liability for tax, penalty, or interest, or denying a claim for refund or credit application. The petit…

(35 ILCS 128/1-55) Sec. 1-55. Claims; credit memorandum or refunds. If it appears, after claim is filed with the Department, that an amount of tax or penalty has been paid which was not due under this Act, whether as the result of a mistake of fact or an error of law, except as h…

(35 ILCS 200/1-55) Sec. 1-55. 33 1/3%. One-third of the fair cash value of property, as determined by the Department's sales ratio studies for the 3 most recent years preceding the assessment year, adjusted to take into account any changes in assessment levels implemented since t…

(35 ILCS 190/1-55) Sec. 1-55. 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 1010/1-55) Sec. 1-55. Fees. (a) The Tax Tribunal shall impose a fee of $500 for the filing of petitions. (b) The Tax Tribunal may fix a fee, not in excess of the fees charged and collected by the clerk of the circuit courts, for comparing, or for preparing and comparing,…

(35 ILCS 190/1-60) Sec. 1-60. Illinois Administrative Procedure Act expressly adopted. 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) pa…

(35 ILCS 200/1-60) Sec. 1-60. Farm. When used in connection with valuing land and buildings for an agricultural use, any property used solely for the growing and harvesting of crops; for the feeding, breeding and management of livestock; for dairying or for any other agricultural…

(35 ILCS 1010/1-60) Sec. 1-60. Discovery and stipulation. (a) The parties to the proceeding shall comply with the Supreme Court Rules for Civil Proceedings in the Trial Court regarding Discovery, Requests for Admission, and Pre-Trial Procedure. (b) An administrative law judge or …

(35 ILCS 128/1-60) Sec. 1-60. Investigations and hearings. The Department, or any officer or employee designated in writing by the Director thereof, for the purpose of administering and enforcing the provisions of this Act, may hold investigations and hearings concerning any matt…

(35 ILCS 1010/1-63) Sec. 1-63. Mediation. At any point in the proceedings before the Tax Tribunal, but prior to the hearing under Section 1-65 of this Act, the parties may jointly petition the Tax Tribunal for mediation. The purpose of the mediation shall be to attempt to settle …

(35 ILCS 190/1-65) Sec. 1-65. 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 128/1-65) Sec. 1-65. Testimony and production of documents; immunity. 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…

(35 ILCS 1010/1-65) Sec. 1-65. Hearings. (a) Proceedings before the Tax Tribunal shall be tried de novo. (b) Except as set forth in this Act or otherwise precluded by law, the Tax Tribunal shall take evidence, conduct hearings, rule on motions, and issue final decisions. (c) Hear…

(35 ILCS 200/1-65) Sec. 1-65. General Assessment. The general assessment of property under Sections 9-215, 9-220 and 9-225. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 1010/1-67) Sec. 1-67. Temporary suspension of proceedings. (a) If any party to a proceeding pending in the Tax Tribunal is also a defendant in a criminal case pending in any court in this State involving the same conduct as the case before the Tax Tribunal, then, upon mo…

(35 ILCS 128/1-70) Sec. 1-70. Confidentiality; official purposes. All information received by the Department from returns or reports filed under this Act, or from any investigation conducted under this Act, shall be confidential, except for official purposes, and any person who d…

(35 ILCS 190/1-70) Sec. 1-70. Home rule limitation. The taxation of the occupation of providing targeted advertising services is an exclusive power and function of the State. A home rule unit may not impose a tax on the occupation of providing targeted advertising services as set…

(35 ILCS 200/1-70) Sec. 1-70. He; him; his; she; her. Male, female, company, corporation, firm, society, singular or plural number. (Source: P.A. 86-1481; 87-877; 88-455.)

(35 ILCS 1010/1-70) Sec. 1-70. Decisions. (a) The Tax Tribunal shall render its decision in writing, including in that writing a concise statement of the facts found and the conclusions of law reached. The Tax Tribunal's decision shall, subject to law, grant such relief, invoke s…

(35 ILCS 128/1-75) Sec. 1-75. Records. Every cigarette machine operator who is required to procure a license under this Act shall keep within Illinois, at his licensed address: complete and accurate records of the quantity of such cigarettes made or fabricated; meter readings for…