CHAPTER 35. REVENUE  


INCOME TAXES
35 ILCS 5. Illinois Income Tax Act.
Article 1. Short Title And Construction
Article 2. Tax Imposed
Article 3. Allocation And Apportionment Of Base Income
Article 4. Accounting
Article 5. Records, Returns And Notices
Article 6. Payments
Article 7. Withholding Tax
Article 8. Declaration And Payment Of Estimated Tax
Article 9. Procedure And Administration
Article 10. Penalties And Interest
Article 11. Liens And Jeopardy Assessment
Article 12. Judicial Review
Article 13. Crimes
Article 14. Miscellaneous Provisions
Article 15. Definitions And Rules Of Interpretation
Article 16. Severability
Article 17. Effective Date
35 ILCS 10. Economic Development for a Growing Economy Tax Credit Act.
Article 5. Economic Development for a Growing Economy Tax Credit Act
Article 10. (Amendatory Provisions; Text Omitted)
Article 15. (This Article Is Compiled At 20 ILCS 3966/)
Article 20. (This Article Is Compiled At 20 ILCS 695/)
Article 999. Effective Date
35 ILCS 11. Business Location Efficiency Incentive Act. (Repealed by P.A. 94-677) (Re-enacted by P.A. 97-1097)
35 ILCS 15. Film Production Services Tax Credit Act. (Repealed by P.A. 94-817)
35 ILCS 16. Film Production Services Tax Credit Act of 2008.
35 ILCS 17. Live Theater Production Tax Credit Act.
Article 1. Findings
Article 5. (The Illinois Independent Tax Tribunal Act is compiled at 35 ILCS 1005/)
Article 10. Live Theater Production Tax Credit Act
Article 15. Amendatory Provisions
35 ILCS 20. Tax Shelter Voluntary Compliance Law.
Article 1.
Article 5.
Article 10.
Article 15.
Article 20.
Article 25.
Article 30.
Article 35.
Article 40.
Article 45.
Article 50.
Article 99.
35 ILCS 25. Small Business Job Creation Tax Credit Act.
35 ILCS 30. Historic Preservation Tax Credit Pilot Program Act.
USE AND OCCUPATION TAXES
35 ILCS 105. Use Tax Act.
35 ILCS 110. Service Use Tax Act.
35 ILCS 115. Service Occupation Tax Act.
35 ILCS 120. Retailers' Occupation Tax Act.
35 ILCS 125. Gasohol Fuels Tax Abatement Act. (Repealed by P.A. 90-605 and 90-606)
35 ILCS 128. Cigarette Machine Operators' Occupation Tax Act.
Article 1. Cigarette Machine Operators' Occupation Tax Act
Article 5. Amendatory Provisions
Article 10. Applicability, Severability, and Effective Date
35 ILCS 130. Cigarette Tax Act.
35 ILCS 135. Cigarette Use Tax Act.
35 ILCS 140. Home Rule Cigarette Tax Restriction Act.
35 ILCS 142. Tobacco Products Tax Act. (Repealed by P.A. 89-21)
35 ILCS 143. Tobacco Products Tax Act of 1995.
Article 3. (Amendatory Provisions)
Article 5. (Amendatory Provisions)
Article 10. Tobacco Products Tax Act of 1995
Article 15. (Amendatory Provisions)
Article 99. Effective Date
35 ILCS 145. Hotel Operators' Occupation Tax Act.
35 ILCS 150. Use and Occupation Tax Refund Act.
35 ILCS 155. Automobile Renting Occupation and Use Tax Act.
35 ILCS 157. Aircraft Use Tax Law.
Article 10. Aircraft Use Tax Law
Article 50. (Amendatory Provisions; Text Omitted)
Article 99. Effective Date
35 ILCS 158. Watercraft Use Tax Law.
Article 1.
Article 5.
Article 10.
Article 15.
Article 20.
Article 25.
Article 30.
Article 35.
Article 40.
Article 45.
Article 50.
Article 99.
35 ILCS 160. Direct Pay Permit Implementation Act.
35 ILCS 165. Governmental Tax Reform Validation Act.
35 ILCS 170. Streamlined Sales Tax System for the 21st Century Act. (Repealed by P.A. 91-882)
35 ILCS 171. Simplified Sales and Use Tax Administration Act.
35 ILCS 173. Gas Use Tax Law.
Article 5. Gas Use Tax Law
35 ILCS 175. Live Adult Entertainment Facility Surcharge Act.
PROPERTY TAXES
35 ILCS 200. Property Tax Code.
Title 1. General
Article 1. Short Title And Definitions
Title 2. Assessment Officials
Article 2. Township Assessment Officials
Article 3. County Assessment Officials
Article 4. Assessment Officials - Other Provisions
Article 5. Boards Of Appeals
Article 6. Boards Of Review
Article 7. Property Tax Appeal Board
Article 8. Department Of Revenue
Title 3. Valuation and Assessment
Article 9. General Valuation Procedures
Division 1. Office Operations
Division 2. Assessment Authority
Division 3. Assessment Books
Division 4. Valuation Procedures
Division 5. Omitted Property
Article 10. Valuation Procedures For Special Properties
Division 1. Solar Energy Systems
Division 2. Residential Property
Division 3. Residential Developments
Division 4. Historic Residences
Division 5. Airports and Interstate Bridges
Division 6. Farmland, Open Space, and Forestry Management Plan
Division 7. Coal
Division 8. Sports Stadiums
Division 9. Nurseries
Division 10. Electric Power Generating Stations
Division 11. Low-Income Housing
Division 12. Veterans Organization Property
Division 13. Fraternal Organization Property
Division 14. Valuation of Certain Leases of Exempt Property
Division 15. Supportive Living Facilities
Division 16. Conservation Stewardship Law
Division 17. Wooded Acreage Assessment Transition Law
Division 18. Wind Energy Property Assessment
Division 19. Qualified Commercial and Industrial Property
Article 11. Valuations Performed By The Department
Division 1. Pollution Control Facilities
Division 2. Low Sulfur Dioxide Coal Fueled Devices
Division 3. Railroads
Division 4. Regional Water Treatment Facilities
Article 12. Assessment Notice And Publication Provisions
Division 1. Initial Assessment Process
Division 4. Revisions and Corrections
Article 13. Reassessment Procedures
Article 14. Revisions And Corrections
Title 4. Exemptions
Article 15. Exemptions
Title 5. Review and Equalization
Article 16. Review Of Assessment Decisions
Division 1. General Provisions
Division 2. Boards Of Review In Counties Of Less Than 3,000,000 Inhabitants
Division 3. Board Of Review - Counties Of 3,000,000 Or More
Division 4. Property Tax Appeal Board
Division 5. Department Of Revenue
Article 17. State Equalization Process
Title 6. Levy and Extension
Article 18. Levy And Extension Process
Division 1. Levying Process
Division 2. Truth In Taxation
Division 2.1. Cook County Truth in Taxation (Repealed Internally, Eff. 1-1-03)
Division 3. Extension Procedures
Division 4. Abatement Procedures
Division 5. Property Tax Extension Limitation Law
Division 5.1. One-Year Property Tax Extension Limitation Law
Division 6. Preparation and Delivery Of Books
Title 7. Tax Collection
Article 19. Tax Collection Officials
Article 20. Tax Collection Process
Division 1. Billing Procedures
Division 2. Payment and Handling Of Funds
Division 3. Procedures For County Collectors
Division 4. Errors and Adjustments
Division 5. Settlement Of Accounts
Article 21. Due Dates, Delinquencies, And Enforcement Of Payments
Division 1. Due Dates and Delinquencies
Division 2. Enforcement Actions
Division 3. Notice and Publication Provisions
Division 3.5. Judgments and Sales
Division 4. Annual Tax Sale Procedure
Division 5. Scavenger Sales - Procedures
Division 6. Indemnity Fund; Sales In Error
Division 7. Redemption Procedures and Notice Requirements
Division 8. Other Procedures
Article 22. Tax Deeds And Procedures
Title 8. Tax Objections
Article 23. Procedures And Adjudication For Tax Objections
Title 9. Other Provisions
Article 24. General Provisions
Article 25. Penalties
Article 26. Savings Provisions
Article 27. Special Service Area Tax Law
Article 28. Special Assessment Apportionment Law
Article 29. Special Assessments Benefiting State Property Law
Article 30. Fiscal Responsibility Law
Article 31. Real Estate Transfer Tax Law
Article 32. Continuation Of Prior Law - Statutes Repealed
35 ILCS 205. Revenue Act of 1939. (Repealed by P.A. 88-455)
35 ILCS 210. Real Property Improvement Assessment Act. (Repealed by P.A. 88-455)
35 ILCS 215. Truth in Taxation Act. (Repealed by P.A. 88-455)
35 ILCS 220. Fiscal Responsibility Report Card Act. (Repealed by P.A. 88-455)
35 ILCS 225. Limitation on Collection of Personal Property Tax Act. (Repealed by P.A. 88-455)
35 ILCS 230. Special Assessment Apportionment Act. (Repealed by P.A. 88-455)
35 ILCS 235. Special Service Area Tax Act. (Repealed by P.A. 88-455)
35 ILCS 240. Special Assessment Benefiting State Property Act. (Repealed by P.A. 88-455)
35 ILCS 245. Property Tax Extension Limitation Act. (Repealed by P.A. 88-455)
35 ILCS 248. Property Tax Cap Referendum Law. (Repealed by P.A. 88-116)
35 ILCS 250. Longtime Owner-Occupant Property Tax Relief Act.
35 ILCS 305. Real Estate Transfer Tax Act. (Repealed by P.A. 88-455)
ESTATE TAXES
35 ILCS 405. Illinois Estate and Generation-Skipping Transfer Tax Act.
SEVERANCE TAXES
35 ILCS 450. Illinois Hydraulic Fracturing Tax Act.
Article 1. (The Hydraulic Fracturing Regulatory Act is compiled at 225 ILCS 732/)
Article 2. Illinois Hydraulic Fracturing Tax Act
Article 3. Amendatory Provisions
Article 9. Effective Date
EXCISE TAXES
35 ILCS 505. Motor Fuel Tax Law.
35 ILCS 510. Coin-Operated Amusement Device and Redemption Machine Tax Act.
35 ILCS 515. Mobile Home Local Services Tax Act.
35 ILCS 516. Mobile Home Local Services Tax Enforcement Act.
Division 1. General Provisions
Division 2. Enforcement Actions
Division 3. Notice And Publication Provisions
Division 3.5. Judgments and Sales
Division 4. Annual Tax Sale Procedure
Division 5. Scavenger Sales; Procedures
Division 6. Indemnity Fund; Sales In Error
Division 7. Redemption Procedures And Notice Requirements
Division 8. Other Procedures
Division 9. Tax Certificates Of Title And Procedures
Division 900. Amendatory Provisions
Division 999. Effective Date
35 ILCS 517. Manufactured Home Installation Act.
35 ILCS 520. Cannabis and Controlled Substances Tax Act.
UTILITY TAXES
35 ILCS 605. Illinois Central Railroad Tax Act.
35 ILCS 610. Messages Tax Act.
35 ILCS 615. Gas Revenue Tax Act.
35 ILCS 620. Public Utilities Revenue Act.
35 ILCS 625. Water Company Invested Capital Tax Act.
35 ILCS 630. Telecommunications Excise Tax Act.
35 ILCS 635. Telecommunications Infrastructure Maintenance Fee Act.
35 ILCS 636. Simplified Municipal Telecommunications Tax Act.
Article 5. Simplified Municipal Telecommunications Tax Act
Article 90. Amendatory Provisions
Article 95. Nonacceleration
Article 99. Effective Date
35 ILCS 638. Mobile Telecommunications Sourcing Conformity Act.
35 ILCS 640. Electricity Excise Tax Law.
Article 1. Amendatory provisions; Inseverability
Article 2. Electricity Excise Tax Law
Article 3. Amendatory Provisions; Text Omitted
Article 4. Effective Date of Specified Provisions
Article 5. (This Article Is Compiled At 35 ILCS 645/)
Article 6. (This Article Is Compiled At 20 ILCS 687/)
Article 7. Amendatory Provisions; Nonacceleration
Article 8. Effective Date
35 ILCS 645. Electricity Infrastructure Maintenance Fee Law.
Article I. Amendatory Provisions; Inseverability
Article 2. (This Article Is Compiled At 35 ILCS 640/)
Article 3. Amendatory Provisions; Text Omitted
Article 4. Effective Date of Specified Provisions
Article 5. Electricity Infrastructure Maintenance Fee Law
Article 6. (This Article Is Compiled At 20 ILCS 687/)
Article 7. Amendatory Provisions; Nonacceleration
Article 8. Effective Date
COLLECTIONS AND REFUNDS
35 ILCS 705. Tax Collection Suit Act.
35 ILCS 710. Uncollectable Tax Act. (Repealed by P.A. 88-455)
35 ILCS 715. Local Governmental Tax Collection Act. (Repealed by P.A. 88-455)
35 ILCS 717. Reciprocal Tax Collection Act.
Article 5. Reciprocal Tax Collection Act
Article 10. Amendatory Provisions
Article 99. Effective date
35 ILCS 720. Local Tax Collection Act.
35 ILCS 725. Taxing District Reserve Fund Act. (Repealed by P.A. 88-455)
35 ILCS 730. Federal Excise Tax Refund Act.
35 ILCS 735. Uniform Penalty and Interest Act.
35 ILCS 740. Local Tax Reimbursement Act. (Repealed by P.A. 88-455)
35 ILCS 745. Tax Delinquency Amnesty Act.
EXEMPTIONS
35 ILCS 805. Glenview Naval Air Station Tax Exemption Act.
35 ILCS 810. Great Lakes Naval Station Tax Exemption Act.
35 ILCS 815. Postage Stamp Vending Machine Act.
35 ILCS 820. Stock, Commodity, or Options Transaction Tax Exemption Act.
GENERAL
35 ILCS 1005. Illinois Independent Tax Tribunal Act. (Repealed by P.A. 97-1129)
35 ILCS 1010. Illinois Independent Tax Tribunal Act of 2012.
Article 1. Illinois Independent Tax Tribunal Act of 2012
Article 5. Amendatory Provisions
Article 97. Inseverability
Article 99. Effective Date