Illinois Compiled Statutes 35 Revenue: Article -
- Illinois Messages Tax Act. - 35 ILCS 610, Section 1
For the purposes of this Act: "Department" means the Department of Revenue of the State of Illinois. "Director" means the Director of Revenue for...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 2a.1
(Repealed). (Source: P.A. 87-313. Repealed by P.A. 90-154, eff. 1-1-98.)
- Illinois Messages Tax Act. - 35 ILCS 610, Section 2a.2
Annual return, collection and payment. A return with respect to the tax imposed by Section 2a.1 shall be made by every person for any...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 2a.3
Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 5
All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6b, and 6c of the Retailers' Occupation...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 6
If it appears, after claim therefor filed with the Department, that an amount of tax or penalty or interest has been paid which was...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 7
Every taxpayer under this Act shall keep books, records, papers and other documents which are adequate to reflect the information which such taxpayers are...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 8
For the purpose of administering and enforcing the provisions of this Act, the Department or any officer or employee of the Department designated, in...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 9
No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing, when...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 10
The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his or her...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 11
All information received by the Department from returns filed under this Act, or from any investigations conducted under this Act, shall be confidential, except for...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 12
The Circuit Court of the county wherein a hearing is held shall have power to review all final administrative decisions of the Department in...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 12a
The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Act as may be...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 12b
The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 13
Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this Act...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 14
The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any...
- Illinois Messages Tax Act. - 35 ILCS 610, Section 15
This Act may be cited as the Messages Tax Act. (Source: P.A. 86-1475.)
Last modified: February 18, 2015