Illinois Compiled Statutes 35 Revenue: Article 14 - Miscellaneous Provisions

• Illinois Income Tax Act. - 35 ILCS 5, Section 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...
• Illinois Income Tax Act. - 35 ILCS 5, Section 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...
• Illinois Income Tax Act. - 35 ILCS 5, Section 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...
• Illinois Income Tax Act. - 35 ILCS 5, Section 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...
• Illinois Income Tax Act. - 35 ILCS 5, Section 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...
• Illinois Income Tax Act. - 35 ILCS 5, Section 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...
• Illinois Income Tax Act. - 35 ILCS 5, Section 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....
• Illinois Income Tax Act. - 35 ILCS 5, Section 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...
• Illinois Income Tax Act. - 35 ILCS 5, Section 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...
• Illinois Income Tax Act. - 35 ILCS 5, Section 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...
• Illinois Income Tax Act. - 35 ILCS 5, Section 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...
• Illinois Income Tax Act. - 35 ILCS 5, Section 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...
• Illinois Income Tax Act. - 35 ILCS 5, Section 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...
• Illinois Income Tax Act. - 35 ILCS 5, Section 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...

Last modified: February 18, 2015