Chapter 35, REVENUE

(35 ILCS 200/12-50) Sec. 12-50. Mailed notice to taxpayer after change by board of review or board of appeals. In counties with less than 3,000,000 inhabitants, if final board of review or board of appeals action regarding any property, including equalization under Section 16-60 …

(35 ILCS 200/12-55) Sec. 12-55. Notice requirement if assessment is increased; counties of 3,000,000 or more. (a) In counties with 3,000,000 or more inhabitants, a revision by the county assessor, except where such revision is made on complaint of the owner, shall not increase an…

(35 ILCS 200/12-60) Sec. 12-60. List of assessment changes; publications. When the board of review in any county with less than 3,000,000 inhabitants decides to reverse or modify the action of the chief county assessment officer, or to change the list as completed, or the assessm…

(35 ILCS 5/1201) (from Ch. 120, par. 12-1201) Sec. 1201. Administrative Review Law; Illinois Independent Tax Tribunal Act of 2012. The provisions of the Administrative Review Law, and the rules adopted pursuant thereto, shall apply to and govern all proceedings for the judicial r…

(35 ILCS 5/1202) (from Ch. 120, par. 12-1202) Sec. 1202. Venue. Except as otherwise provided in the Illinois Independent Tax Tribunal Act of 2012, the Circuit Court of the county wherein the taxpayer has his residence or commercial domicile, or of Cook County in those cases where…

(35 ILCS 5/1203) (from Ch. 120, par. 12-1203) Sec. 1203. Service, Certification and Dismissal. (a) Service. Service upon the Director or the Assistant Director of summons issued in an action to review a final administrative decision of the Department shall be service upon the Dep…

(35 ILCS 5/1204) (from Ch. 120, par. 12-1204) Sec. 1204. Modification of Assessment. An assessment reviewed under this Article shall be deemed confirmed or abated consistent with the final decision in such proceeding. (Source: P.A. 76-261.)

(35 ILCS 200/13-10) Sec. 13-10. Reassessment order by Department. Whenever it appears to the Department that the property in any county, or in any assessment district, has not been assessed in substantial compliance with law, the Department may, in its discretion, in any year, ei…

(35 ILCS 200/13-15) Sec. 13-15. Manner of reassessment. Reassessments shall be made in the same manner and subject to the same laws and rules as an original assessment and shall be subject to review and correction by the board of review or board of appeals as in the case of an or…

(35 ILCS 200/13-20) Sec. 13-20. Review and equalization of reassessments. The board of review or board of appeals of the county in which a reassessment is made shall review, correct, and equalize the reassessment in the same manner and subject to the same laws and rules as an ori…

(35 ILCS 200/13-25) Sec. 13-25. Assessment books. Each local assessment officer, while engaged in making a reassessment, shall have custody and possession of the assessment books containing the original assessment and all property and other statements and memoranda relating there…

(35 ILCS 200/13-30) Sec. 13-30. Reassessment supplies; compensation. The necessary books, records and blank forms needed for a reassessment shall be furnished by the same authorities that furnish books, records and blank forms for an original assessment. Local assessment officers…

(35 ILCS 200/13-35) Sec. 13-35. Effect of reassessment. A reassessment, when completed and revised under this Code, shall be the assessment upon which taxes for that year shall be levied and extended in the county or assessment district for which the reassessment was made. (Sourc…

(35 ILCS 200/13-5) Sec. 13-5. Reassessment in disaster areas. In every county which has been declared a major disaster area by the President of the United States or the Governor of the State of Illinois, the chief county assessment officer, board of review or board of appeals sha…

(35 ILCS 5/1301) (from Ch. 120, par. 13-1301) Sec. 1301. Willful and Fraudulent Acts. Any person who is subject to the provisions of this Act and who willfully fails to file a return, or who files a fraudulent return, or who willfully attempts in any other manner to evade or defe…

(35 ILCS 5/1302) (from Ch. 120, par. 13-1302) Sec. 1302. Willful Failure to Pay Over. Any person who accepts money that is due to the Department under this Act from a taxpayer for the purpose of acting as the taxpayer's agent to make the payment to the Department, but who willful…

(35 ILCS 200/14-10) Sec. 14-10. Certificate of correction; counties of 3,000,000 or more. If the county assessor in counties with 3,000,000 or more inhabitants, at any time prior to the time the board of appeals (until the first Monday in December 1998 and the board of review beg…

(35 ILCS 200/14-15) Sec. 14-15. Certificate of error; counties of 3,000,000 or more. (a) In counties with 3,000,000 or more inhabitants, if the county assessor discovers an error or mistake in the assessment after the assessment is certified pursuant to Section 16-150, the assess…

(35 ILCS 200/14-20) Sec. 14-20. Certificate of error; counties of less than 3,000,000. In any county with less than 3,000,000 inhabitants, if, at any time before judgment or order of sale is entered in any proceeding to collect or to enjoin the collection of taxes based upon any …

(35 ILCS 200/14-25) Sec. 14-25. Certificate of error; tax exempt property. If an exemption is approved by the Department or by a final court decision in proceedings to review an exemption decision of the Department under the Administrative Review Law then a certificate of error s…

(35 ILCS 200/14-30) Sec. 14-30. Hearings on revisions or corrections; public records. In all counties, all hearings held by the chief county assessment officer in support of or in opposition to a proposed revision or correction in assessed valuation shall be open to the public. A…

(35 ILCS 200/14-35) Sec. 14-35. Hearings by county assessor; counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, the county assessor each year shall sit for the purpose of revising the assessments. The time of the sittings shall be set by the county ass…

(35 ILCS 200/14-40) Sec. 14-40. Addition of uncollected tax to tax for subsequent year. If the tax or assessment on property liable to taxation is prevented from being collected for any year or years, by a reason other than administrative error, the amount of the tax or assessmen…

(35 ILCS 200/14-41) Sec. 14-41. Notice and collection of arrearages of property taxes. If a taxpayer owes arrearages of taxes due to an administrative error, the county may not bill, collect, claim a lien for, or sell the arrearages of taxes for tax years earlier than the 2 most …

(35 ILCS 200/14-45) Sec. 14-45. Correction of assessment books by county clerk. Before delivery of the assessment books to the assessor for use in making the assessment of the next year, each county clerk shall correct all errors of whatsoever kind which he or she may discover, a…

(35 ILCS 200/14-5) Sec. 14-5. Incorrect listing; refund. (a) An assessment shall not be considered as invalid because the assessment was not correctly listed or because the assessment was not in the name of the true owner or owners. (b) If, because of an error by an assessor, a p…

(35 ILCS 5/1401) (from Ch. 120, par. 14-1401) Sec. 1401. Promulgation of Rules and Regulations. (a) In general. The Department is authorized to make, promulgate and enforce such reasonable rules and regulations, and to prescribe such forms, relating to the administration and enfo…

(35 ILCS 5/1402) (from Ch. 120, par. 14-1402) Sec. 1402. Notice. Whenever notice is required by this Act, such notice may, if not otherwise provided, be given or issued by mailing it by first-class mail addressed to the person concerned at his last known address. Notice to a pers…

(35 ILCS 5/1403) (from Ch. 120, par. 14-1403) Sec. 1403. Substitution of Parties. Whenever any proceeding provided by this Act is begun before the Department, either by the Department or by a person subject to this Act, and such person thereafter dies or becomes a person under le…

(35 ILCS 5/1404) (from Ch. 120, par. 14-1404) Sec. 1404. Appointment of Secretary of State as Agent for Service of Process. (a) In general. Any person who incurs tax liability under this Act, and who removes from this State or conceals his whereabouts, shall be deemed thereby to …

(35 ILCS 5/1405) (from Ch. 120, par. 14-1405) Sec. 1405. Transferees. The liability of a transferee of property of a taxpayer for any tax, penalty or interest due the Department under this Act, shall be assessed, paid and collected in the same manner and subject to the same provi…

(35 ILCS 5/1405.1) (from Ch. 120, par. 14-1405.1) Sec. 1405.1. Information Reports: (a) Rents and royalties. Any person maintaining an office or transacting business in Illinois and required under Sections 6041 and 6050N of the Internal Revenue Code of 1986 to report to the U.S. …

(35 ILCS 5/1405.2) (from Ch. 120, par. 14-1405.2) Sec. 1405.2. Information reports for payments made under contracts for personal services: (a) Payments made on or after January 1, 1989, under contracts for personal services. Any person maintaining an office or transacting busine…

(35 ILCS 5/1405.3) (from Ch. 120, par. 14-1405.3) Sec. 1405.3. (a) Payments made on or after January 1, 1989, for prizes or awards. Any person maintaining an office or transacting business in Illinois shall maintain a record, in a format in which the record is subject to review b…

(35 ILCS 5/1405.4) Sec. 1405.4. Tax refund inquiries; response. The Department of Revenue shall establish procedures to inform taxpayers of the status of their refunds and shall provide a response to each inquiry concerning refunds under this Act within 10 days after receiving th…

(35 ILCS 5/1405.5) Sec. 1405.5. Registration of tax shelters. (a) Federal tax shelter. Any material advisor required to make a return under Section 6111 of the Internal Revenue Code with respect to a reportable transaction shall send a duplicate of the return to the Department no…

(35 ILCS 5/1405.6) Sec. 1405.6. Investor lists. (a) Federal abusive tax shelter. Any person required to maintain a list under Section 6112 of the Internal Revenue Code shall furnish a duplicate of such list to the Department not later than the earlier of the time such list is req…

(35 ILCS 5/1406) (from Ch. 120, par. 14-1406) Sec. 1406. Identifying Numbers. (a) Supplying of identifying numbers. When required by regulations prescribed by the Department: (1) Inclusion in returns. Any person required under this Act to make a return, statement, or other docume…

(35 ILCS 5/1407) (from Ch. 120, par. 14-1407) Sec. 1407. Amounts Less than $1. (a) Payments, refunds, etc. The Department may by regulations provide that if a total amount of less than $1 is payable, refundable or creditable, such amount may be disregarded or, alternatively, shal…

(35 ILCS 5/1408) (from Ch. 120, par. 14-1408) Sec. 1408. Except as otherwise provided in the Illinois Independent Tax Tribunal Act of 2012, the Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Depa…

(35 ILCS 158/15-1) Sec. 15-1. Short title. This Article may be cited as the Watercraft Use Tax Law, and references in this Article to "this Law" mean this Article. (Source: P.A. 93-840, eff. 7-30-04.)

(35 ILCS 525/15-10) Sec. 15-10. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 158/15-10) Sec. 15-10. Tax imposed. A tax is hereby imposed on the privilege of using, in this State, any watercraft acquired by gift, transfer, or purchase after September 1, 2004. This tax does not apply if: (i) the use of the watercraft is otherwise taxed under the Us…

(35 ILCS 143/15-10) Sec. 15-10. (Amendatory provisions; text omitted). (Source: P.A. 89-21, eff. various dates.)

(35 ILCS 200/15-10) Sec. 15-10. Exempt property; procedures for certification. (a) All property granted an exemption by the Department pursuant to the requirements of Section 15-5 and described in the Sections following Section 15-30 and preceding Section 16-5, to the extent ther…

(35 ILCS 185/15-10) Sec. 15-10. (Amendatory provisions; text omitted). (Source: P.A. 101-31, eff. 6-28-19; text omitted.)

(35 ILCS 200/15-100) Sec. 15-100. Public transportation systems. (a) All property belonging to any municipal corporation created for the sole purpose of owning and operating a transportation system for public service is exempt. (b) Property owned by (i) a municipal corporation of…

(35 ILCS 200/15-103) Sec. 15-103. Bi-State Development Agency. (a) Property owned by the Bi-State Development Agency of the Missouri-Illinois Metropolitan District is exempt. (b) The exemption under this Section is not affected by any transaction in which, for the purpose of obta…

(35 ILCS 200/15-105) Sec. 15-105. Park and conservation districts. (a) All property within a park or conservation district with 2,000,000 or more inhabitants and owned by that district is exempt, as is all property located outside the district but owned by it and used as a nurser…

(35 ILCS 200/15-110) Sec. 15-110. Municipal building corporations. All property of any municipal corporation created for the purpose of providing buildings, or space therein, and other facilities to or for the use of municipal corporations and other governmental agencies, includi…