Illinois Compiled Statutes 35 Revenue: Article 11 - Liens And Jeopardy Assessment
- Illinois Income Tax Act. - 35 ILCS 5, Section 1101
Lien for Tax. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any...
- Illinois Income Tax Act. - 35 ILCS 5, Section 1102
Jeopardy Assessments. (a) Jeopardy assessment and lien. (1) Assessment. If the Department finds that a taxpayer is about to depart from the State, or...
- Illinois Income Tax Act. - 35 ILCS 5, Section 1103
Filing and Priority of Liens. (a) Filing with Recorder. Nothing in this Article shall be construed to give the Department a preference over the...
- Illinois Income Tax Act. - 35 ILCS 5, Section 1104
Duration of Lien. The lien provided herein shall continue for 20 years from the date of filing the notice of lien under the provisions...
- Illinois Income Tax Act. - 35 ILCS 5, Section 1105
Release of Liens. (a) In general. Upon payment by the taxpayer to the Department in cash or by guaranteed remittance of an amount representing...
- Illinois Income Tax Act. - 35 ILCS 5, Section 1106
Nonliability for Costs. The Department shall not be required to furnish any bond nor to make a deposit for or pay any costs or...
- Illinois Income Tax Act. - 35 ILCS 5, Section 1107
Claim to Property. Whenever any process, issued from any court for the enforcement or collection of any liability created by this Act, shall be...
- Illinois Income Tax Act. - 35 ILCS 5, Section 1108
Foreclosure on Real Property. In addition to any other remedy provided for by the laws of this State, and provided that no hearing or...
- Illinois Income Tax Act. - 35 ILCS 5, Section 1109
Demand and Seizure. In addition to any other remedy provided for by the laws of this State, if the tax imposed by this Act...
- Illinois Income Tax Act. - 35 ILCS 5, Section 1110
Redemption by State. The provisions of sections 5g and 5h of the Retailers' Occupation Tax Act (relating to time for redemption by the State...
Last modified: February 18, 2015