Illinois Compiled Statutes 20 Executive Branch: Article 2505 - Department Of Revenue

• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-1
  Article short title. This Article 2505 of the Civil Administrative Code of Illinois may be cited as the Department of Revenue Law. (Source: P.A....
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-5
  Definitions. In this Law: "Department" means the Department of Revenue. "Director" means the Director of Revenue. (Source: P.A. 91-239, eff. 1-1-00.)
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-10
  Powers, generally. The Department has the powers enumerated in the following Sections. (Source: P.A. 91-239, eff. 1-1-00.)
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-15
  Municipal retailers' occupation and service occupation taxes. The Department has the power to administer and enforce all ordinances and resolutions of municipalities imposing a...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-20
  Motor Fuel Tax Law; Environmental Impact Fee Law; fuel tax agreements and programs. (a) The Department has the power to administer and enforce the...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-25
  Retailers' Occupation Tax Act. The Department has the power to administer and enforce all the rights, powers, and duties contained in the Retailers' Occupation...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-30
  Cigarette Tax Act. The Department has the power to administer and enforce all the rights, powers, and duties contained in the Cigarette Tax Act...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-35
  Public Utilities Revenue Act. The Department has the power to administer and enforce all the rights, powers, and duties contained in the Public Utilities...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-40
  Liquor Control Act of 1934. The Department has the power to administer and enforce all the rights, powers, and duties contained in Articles VII-A...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-45
  Oil Inspection Act. The Department has the power to exercise the rights, powers, and duties previously vested in the Department of Finance and its...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-60
  Statistical records of taxes collected. The Department has the power to maintain and preserve adequate statistical records of taxes collected under each of the...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-65
  Exchange of information. (a) The Department has the power to exchange with any state, with any local subdivisions of any state, or with the federal...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-70
  Messages Tax Act; Gas Revenue Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-80
  Cigarette Use Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Cigarette...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-85
  Hotel Operators' Occupation Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-90
  Use Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Use Tax...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-95
  County retailers' occupation and service occupation taxes. The Department has the power to administer and enforce all ordinances and resolutions of counties imposing a...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-100
  Service Occupation Tax Act; Service Use Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-105
  Coin-Operated Amusement Device and Redemption Machine Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-175
  Business in interstate commerce; restricted application of tax statutes. It is the intent of the General Assembly that provisions in any Illinois tax statute...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-190
  Tax Compliance and Administration Fund. (a) Amounts deposited into the Tax Compliance and Administration Fund, a special fund in the State treasury that is hereby...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-200
  Electronic filing rules. (a) The Department may adopt rules to authorize the electronic filing of any return or document required to be filed under any...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-205
  Return by facsimile. Consistent with rules adopted by the Department, a person may transmit, by facsimile, any return or document required to be filed...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-210
  Electronic funds transfer. (a) The Department may provide means by which persons having a tax liability under any Act administered by the Department may use...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-215
  Installment agreements; guaranteed remittance or automated clearing house debit payments. Any taxpayer who has entered into an installment agreement for payment of a tax...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-250
  Compromising debts due to the State. Under no circumstances shall any officer or employee of the Department compromise any debt due to this State, except...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-255
  Payment by credit card. The Department may adopt rules and regulations for payment by credit card of any amount due under any Act administered by...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-275
  Tax overpayments. In the case of overpayment of any tax liability arising from an Act administered by the Department, the Department may credit the...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-300
  Failure or neglect to comply with tax laws. The Department has the power to request the institution of proceedings, actions, and prosecutions to enforce...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-305
  Investigators. (a) The Department has the power to appoint investigators to conduct all investigations, searches, seizures, arrests, and other duties imposed under the provisions of...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-310
  Obtaining evidence. The Department has the power to expend sums that the Director deems necessary from contractual services appropriations for the purchase of evidence and...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-315
  Taking testimony; requiring production of documents. The Department has the power to take testimony and proof under oath and to require the production of...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-320
  Administrative oaths. The Department has the power to administer all oaths authorized or required under the provisions of any of the laws under its...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-340
  Notice of taxpayer's liability. If any notice is sent by the Department to a taxpayer indicating that the taxpayer has underpaid any taxes or...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-360
  Certificate by manager of taxpayer records. In any civil or criminal action under any tax or fee statute of this State administered by the...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-380
  Revocation of or refusal to issue a certificate of registration, permit, or license. (a) The Department has the power, after notice and an opportunity for...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-400
  Contracts for collection assistance. (a) The Department has the power to contract for collection assistance on a contingent fee basis, with collection fees to be...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-405
  Electronic filing of liens. The Department may adopt rules to provide for the electronic filing of liens for any taxes required to be administered...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-425
  Public list of delinquent State taxes. (a) The Director may annually disclose a list of all taxpayers, including but not limited to individuals, trusts,...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-450
  Monthly tax collection statements to Governor. The Department has the power to furnish the Governor with monthly statements of its tax collections. (Source: P.A....
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-475
  Tax record errors. When the Department, through its own error, has entered State tax on its records under the wrong designation (such as recording...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-500
  Department divisions. The Department has the power to establish divisions, including advisory divisions, that may be necessary to assist in maintaining adequate relationships with...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-505
  Board of appeals. The Department has the power to appoint a board of appeals, which shall consist of 3 persons, to review departmental actions...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-510
  Informal assessment review. (a) The Department has the power to establish an informal assessment review process at which an impartial Department designee, who has the...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-550
  Jobs Impact Committee and report. With respect to the credits provided for by Sections 209 and 210 of the Illinois Income Tax Act, Section 3-50...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-555
  Study concerning tax increment financing information on tax bills. (a) The Department must conduct a study to determine the feasibility for each county to include,...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-560
  Taxpayer Action Boards. (a) The purpose of this Section is to advance the health, welfare, and prosperity of all citizens of this State by promoting...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-575
  Income tax reciprocal agreements. (a) Reciprocal agreement cost study. The Department shall study the use and cost effectiveness of all reciprocal agreements entered into...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-600
  Information from State and local officers. The Department has the power to require from all State and local officers any information that may be...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-605
  Taxing district records. The Department has the power to examine and make memoranda from all records, books, papers, documents, and statements of fact on...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-610
  Tax exemption awareness for fire departments and fire protection districts. (a) The General Assembly finds that fire departments and fire protection districts are exempt...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-625
  Aiding local governments; real and personal property taxes. The Department shall assist and aid local governments of the State in matters relating to real...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-630
  Charges for publications for local officials. The Department may make a reasonable charge for instructional manuals, appraisal manuals, and reproductions of the Illinois property...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-640
  Collection of taxes of other states. (a) The Department may enter into agreements with any other state for the reciprocal collection by the Department pursuant...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-650
  Collection of past due support. Upon certification of past due child support amounts from the Department of Healthcare and Family Services (formerly Department of Public...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-655
  Collection of past due circuit court fees. Upon certification by the Clerk of the Circuit Court of the amounts of delinquent court fees, the Department...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-675
  Whenever the Department is authorized or required by law to consider some aspect of criminal history record information for the purpose of carrying out...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-680
  Notice of identity theft. The Department must notify an individual if the Department discovers or reasonably suspects that another person has used that individual's social...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-700
  Recommending legislation. The Department has the power to formulate and recommend legislation for the improvement of the system of taxation in the State. (Source:...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-705
  Other tax systems. The Department has the power to investigate the tax systems of other states and counties. (Source: P.A. 91-239, eff. 1-1-00.)
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-710
  Occupation and Use Tax Reporting and Simplification Committee and report. The Department is authorized and empowered to convene an Occupation and Use Tax Reporting...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-730
  Transfer of realty to other State agency; acquisition of federal lands. The Department has the power to transfer jurisdiction of any realty under control...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-745
  Annual report. (a) The Department must prepare an annual report listing all revenue and fee collections of the Department for the prior fiscal year. The...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-750
  Misclassification of employees as independent contractors. The Department of Labor, the Department of Employment Security, the Department of Revenue, the Office of the State Comptroller,...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-755
  Use and Occupation Tax Reform Task Force. (a) The Use and Occupation Tax Reform Task Force is hereby created. The Task Force shall consist of...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-790
  Other rights, powers, and duties. The Department has the power to exercise and perform the other rights, powers, and duties that may be vested...
• Illinois Civil Administrative Code of Illinois. (Department of Revenue Law) - 20 ILCS 2505, Section 2505-795
  Rules and regulations. The Department has the power to make reasonable rules and regulations that may be necessary to effectively enforce any of the...

Last modified: February 18, 2015