Chapter 35, REVENUE

(35 ILCS 5/917) (from Ch. 120, par. 9-917) Sec. 917. Confidentiality and information sharing. (a) Confidentiality. Except as provided in this Section, all information received by the Department from returns filed under this Act, or from any investigation conducted under the provi…

(35 ILCS 5/918) (from Ch. 120, par. 9-918) Sec. 918. Place of Hearings. All hearings provided for in this Act and not otherwise delegated to the Illinois Independent Tax Tribunal with respect to or concerning a taxpayer having his residence or commercial domicile in this State sh…

(35 ILCS 450/99-999) Sec. 99-999. Effective date. This Act takes effect upon becoming law. (Source: P.A. 98-22, eff. 6-17-13.)

(35 ILCS 525/10-1) Sec. 10-1. Short title. This Article may be cited as the Parking Excise Tax Act. References in this Article to "this Act" mean this Article. (Source: P.A. 101-31, eff. 6-28-19.)

(35 ILCS 143/10-1) Sec. 10-1. Short title. This Article may be cited as the Tobacco Products Tax Act of 1995, and references in this Article to "this Act" mean this Article. (Source: P.A. 89-21, eff. 6-6-95.)

(35 ILCS 157/10-1) Sec. 10-1. Short title. This Article may be cited as the Aircraft Use Tax Law. (Source: P.A. 93-24, eff. 6-20-03.)

(35 ILCS 17/10-1) Sec. 10-1. Short title. This Article may be cited as the Live Theater Production Tax Credit Act. References in this Article to "this Act" mean this Article. (Source: P.A. 97-636, eff. 6-1-12.)

(35 ILCS 157/10-10) Sec. 10-10. Definition. For the purposes of this Law, "Department" means the Department of Revenue of the State of Illinois. (Source: P.A. 93-24, eff. 6-20-03.)

(35 ILCS 143/10-10) Sec. 10-10. Tax imposed. (a) Except as otherwise provided in this Section with respect to little cigars, on the first day of the third month after the month in which this Act becomes law, a tax is imposed on any person engaged in business as a distributor of t…

(35 ILCS 200/10-10) Sec. 10-10. Valuation of solar energy systems. When a solar energy system has been installed in improvements on any property, the owner of that property is entitled to claim, by filing with the chief county assessment officer, an alternate valuation of those i…

(35 ILCS 17/10-10) Sec. 10-10. Definitions. As used in this Act: "Accredited theater production" means a for-profit live stage presentation in a qualified production facility, as defined in this Section, that is either (i) a pre-Broadway production or (ii) a long-run production f…

(35 ILCS 525/10-10) Sec. 10-10. Imposition of tax; calculation of tax. (a) Beginning on January 1, 2020, a tax is imposed on the privilege of using in this State a parking space in a parking area or garage for the use of parking one or more motor vehicles, recreational vehicles, …

(35 ILCS 200/10-100) Sec. 10-100. Liability for prior year's taxes. The valuation determined under Section 10-90 shall be used for each year for which application is made and approved under Section 10-95. When any portion of the land is no longer used for airport purposes, the pe…

(35 ILCS 200/10-105) Sec. 10-105. Interstate bridges. All bridge structures across any navigable streams forming the boundary line between the State of Illinois and any other State, and not classified as operating property by any railroad operating in this State, shall be assesse…

(35 ILCS 200/10-110) Sec. 10-110. Farmland. The equalized assessed value of a farm, as defined in Section 1-60 and if used as a farm for the 2 preceding years, except tracts subject to assessment under Section 10-145, shall be determined as described in Sections 10-115 through 10…

(35 ILCS 200/10-115) Sec. 10-115. Department guidelines and valuations for farmland. The Department shall issue guidelines and recommendations for the valuation of farmland to achieve equitable assessment within and between counties. The Director of Revenue shall appoint a five-p…

(35 ILCS 200/10-120) Sec. 10-120. County Farmland Assessment Review Committee. A County Farmland Assessment Review Committee (hereafter referred to as the Committee) shall be established in each county to advise the chief county assessment officer on the interpretation and applic…

(35 ILCS 200/10-125) Sec. 10-125. Assessment level by type of farmland. Cropland, permanent pasture, and other farmland shall be defined according to guidelines issued by the Department of Revenue in use during that assessment year and assessed in the following way: (a) Cropland …

(35 ILCS 200/10-130) Sec. 10-130. Farmland valuation; counties of 3,000,000 or more. In counties with more than 3,000,000 inhabitants, the equalized assessed value per acre of farmland shall be the lesser of either 16% of the fair cash value of the farmland estimated at the price…

(35 ILCS 200/10-135) Sec. 10-135. Farmland not subject to equalization. The assessed valuation of farmland assessed under Sections 10-110 through 10-130 shall not be subject to equalization by means of State equalization factors. (Source: P.A. 104-468, eff. 6-16-26.)

(35 ILCS 200/10-140) Sec. 10-140. Other improvements. Improvements other than the dwelling, appurtenant structures and site, including, but not limited to, roadside stands and buildings used for storing and protecting farm machinery and equipment, for housing livestock or poultry…

(35 ILCS 200/10-145) Sec. 10-145. Farm dwellings. Each farm dwelling and appurtenant structures and the tract upon which they are immediately situated shall be assessed by the local assessing officials at 33 1/3% of fair cash value except that in counties that classify property f…

(35 ILCS 200/10-147) Sec. 10-147. Former farm; open space. Beginning with the 1992 assessment year, the equalized assessed value of any tract of real property that has not been used as a farm for 20 or more consecutive years shall not be determined under Sections 10-110 through 1…

(35 ILCS 157/10-15) Sec. 10-15. Tax imposed. A tax is hereby imposed on the privilege of using, in this State, any aircraft as defined in Section 3 of the Illinois Aeronautics Act acquired by gift, transfer, or purchase after June 30, 2003. This tax does not apply (i) if the use …

(35 ILCS 525/10-15) Sec. 10-15. Filing of returns and deposit of proceeds. On or before the last day of each calendar month, every operator engaged in the business of providing to purchasers parking areas and garages in this State during the preceding calendar month and every boo…

(35 ILCS 17/10-15) Sec. 10-15. Powers of the Department. The Department, in addition to those powers granted under the Civil Administrative Code of Illinois, is granted and has all the powers necessary or convenient to carry out and effectuate the purposes and provisions of this …

(35 ILCS 143/10-15) Sec. 10-15. Exempt sales. Purchases of tobacco products other than little cigars by wholesalers who will not sell the product at retail are exempt from the tax imposed by this Act. Purchases of tobacco products other than little cigars by wholesalers and retai…

(35 ILCS 200/10-15) Sec. 10-15. Condominiums and cooperatives. In counties with 200,000 or more inhabitants which classify property, condominiums occupied by the owner as a residence for a minimum of 6 months during the year and created in accordance with the provisions of the "C…

(35 ILCS 200/10-150) Sec. 10-150. Property under forestry management plan. In counties with less than 3,000,000 inhabitants, any land being managed under a forestry management plan accepted by the Department of Natural Resources under the Illinois Forestry Development Act shall b…

(35 ILCS 200/10-152) (Section scheduled to be repealed on December 31, 2031) Sec. 10-152. Vegetative filter strip assessment. (a) In counties with less than 3,000,000 inhabitants, any land (i) that is located between a farm field and an area to be protected, including but not lim…

(35 ILCS 200/10-153) Sec. 10-153. Non-clear cut assessment. Land that (i) is not located in a unit of local government with a population greater than 500,000, (ii) is located within 15 yards of waters listed by the Department of Natural Resources under Section 5 of the Rivers, La…

(35 ILCS 200/10-155) Sec. 10-155. Open space land; valuation. In all counties, in addition to valuation as otherwise permitted by law, land which is used for open space purposes and has been so used for the 3 years immediately preceding the year in which the assessment is made, u…

(35 ILCS 200/10-160) Sec. 10-160. Open space; application process. In counties with 3,000,000 or more inhabitants, the person liable for taxes on land used for open space purposes must file a verified application requesting the additional open space valuation with the chief count…

(35 ILCS 200/10-165) Sec. 10-165. Land no longer used for open space. When any portion of the land described in any application filed under Section 10-160 is no longer used for open space purposes, the person liable for taxes on that land must notify the chief county assessment o…

(35 ILCS 200/10-166) Sec. 10-166. Registered land or land encumbered by conservation rights; valuation. Except in counties with more than 200,000 inhabitants that classify property for the purpose of taxation, to the extent any portion of any lot, parcel, or tract of land is (i) …

(35 ILCS 200/10-167) Sec. 10-167. Definition of public benefit; certification. (a) A conservation right on land shall be considered to provide a demonstrated public benefit if the Department of Natural Resources certifies that it protects in perpetuity at least one of the followi…

(35 ILCS 200/10-168) Sec. 10-168. Valuation of registered land or land encumbered by conservation rights; application process. (a) The person liable for taxes on land eligible for assessment under Section 10-166 must file a verified application requesting the registered land or c…

(35 ILCS 200/10-169) Sec. 10-169. Land no longer registered or encumbered by conservation rights. (a) In the event the registration agreement or conservation right by which a portion of land has been valued under Section 10-166 is released or amended and for purposes of a conserv…

(35 ILCS 200/10-170) Sec. 10-170. Valuation of coal. The equalized assessed value of each tract of real property constituting coal shall be determined under Sections 10-175 through 10-200. (Source: P.A. 85-1359; 88-455.)

(35 ILCS 200/10-175) Sec. 10-175. Undeveloped coal. All undeveloped coal in property on which there has been no mining during the year immediately preceding the assessment date shall for the purposes of this Code have an undeveloped coal reserve economic value of no more than $75…

(35 ILCS 200/10-180) Sec. 10-180. Developed coal. Developed coal shall be assessed at 33 1/3% of the developed coal reserve economic value determined as follows: Developed Coal Reserve Economic Value equals the present value of the anticipated net income from the property during …

(35 ILCS 200/10-185) Sec. 10-185. Prorated assessment. When initial mining commences after the assessment date, or when all mining ceases prior to the end of a calendar year, the coal as assessed pursuant to Section 10-180 shall be assessed on a proportionate basis in accordance …

(35 ILCS 200/10-190) Sec. 10-190. Cessation of mining. When mining has taken place during the year immediately preceding the assessment date, but has completely ceased as of the assessment date, all remaining unmined coal shall be valued pursuant to Section 10-175. (Source: P.A. …

(35 ILCS 200/10-195) Sec. 10-195. Incremental assessment. Coal assessed under Sections 10-180 and 10-185 shall be added to the tax roll in the following increments as determined by the assessment date: 1993 - 70% of the assessed value 1994 - 80% of the assessed value 1995 - 90% o…

(35 ILCS 157/10-20) Sec. 10-20. Returns. The purchaser, transferee, or donee shall file a return signed by the purchaser, transferee, or donee with the Department of Revenue on a form prescribed by the Department. The return shall contain substantially the following paragraph and…

(35 ILCS 525/10-20) Sec. 10-20. Exemptions. The tax imposed by this Act shall not apply to: (1) Parking in a parking area or garage operated by the federal government or its instrumentalities that has been issued an active tax exemption number by the Department under Section 1g o…

(35 ILCS 200/10-20) Sec. 10-20. Repairs and maintenance of residential property. Maintenance and repairs to residential property owned and used exclusively for a residential purpose shall not increase the assessed valuation of the property. For purposes of this Section, work shal…

(35 ILCS 143/10-20) Sec. 10-20. Distributor's licenses. (a) It shall be unlawful for any person to engage in business as a distributor of tobacco products within the meaning of this Act without first having obtained a license to do so from the Department. Application for that lic…

(35 ILCS 17/10-20) Sec. 10-20. Tax credit award. Subject to the conditions set forth in this Act, an applicant is entitled to a tax credit award as approved by the Department for qualifying Illinois labor expenditures and Illinois production spending for each tax year in which th…

(35 ILCS 200/10-200) Sec. 10-200. Coal not subject to State equalization. Except as provided in this Section, the assessed valuation of coal assessed under Sections 10-170 through 10-195 shall not be subject to equalization by means of State equalization factors or State multipli…