Illinois Compiled Statutes 35 Revenue

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 (Repealed by P. A. 94-677) (Re-enacted by P. A. 97-1097)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 (Repealed by P. A. 94-817)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 (Repealed by P. A. 90-605 and 90-606)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
  • Title 2 - Assessment Officials
  • Title 3 - Valuation and Assessment
  • Title 4 - Exemptions
  • Title 5 - Review and Equalization
  • Title 6 - Levy and Extension
  • Title 7 - Tax Collection
  • Title 8 - Tax Objections
  • Title 9 - Other Provisions
• 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.
• 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

Last modified: February 18, 2015