Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 1
  This Act may be cited as the Illinois Estate and Generation-Skipping Transfer Tax Act. (Source: P.A. 86-737.)
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 2
  Definitions. "Federal estate tax" means the tax due to the United States with respect to a taxable transfer under Chapter 11 of the Internal Revenue...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 3
  Illinois estate tax. (a) Imposition of Tax. An Illinois estate tax is imposed on every taxable transfer involving transferred property having a tax situs within...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 4
  Illinois generation-skipping transfer tax. (a) Imposition of tax. An Illinois generation-skipping transfer tax is imposed on every taxable transfer resulting in federal generation-skipping transfer...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 5
  Determination of tax situs and valuation. (a) Illinois estate tax. (1) For purposes of the Illinois estate tax, in the case of a decedent...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 6
  Returns and payments. (a) Due Dates. The Illinois transfer tax shall be paid and the Illinois transfer tax return shall be filed on the due...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 7
  Supplemental returns; refunds. (a) Supplemental returns. If the State tax credit is increased after the filing of the Illinois transfer tax return, the person...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 8
  Penalties for failure to file tax return or to pay tax. (a) Failure to file return. In case of failure to file any return...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 9
  Interest. If any amount of Illinois transfer tax imposed by this Act is not paid on or before the initial due date for the...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 10
  Liens and Personal Liability. (a) Lien for Illinois transfer tax. Unless the Illinois transfer tax is sooner paid in full, the Illinois transfer tax...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 11
  Reimbursement. If the person who pays the Illinois transfer tax arising from a taxable transfer is entitled under the Internal Revenue Code or any...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 12
  Parent as natural guardian for purposes of Sections 2032A and 2057 of the Internal Revenue Code. A parent, without being appointed guardian of the...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 13
  Collection by county treasurers; tax collection distribution fund. (a) Collection by county treasurers. Each county treasurer shall transmit to the State Treasurer all taxes, interest...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 14
  Statute of limitations; claims for refund. In case it appears that the amount paid with respect to any taxable transfer is more than the...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 15
  Circuit court jurisdiction and venue. (a) Jurisdiction. Jurisdiction to hear and determine all disputes in relation to a tax arising under this Act shall...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 16
  Duty of Attorney General; failure to pay tax; proceedings. (a) Duty of the Attorney General. It is the duty of the Attorney General to...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 17
  Agreements with other states for payment of tax imposed by this Act. Where the Attorney General claims that transferred property has a tax situs...
• Illinois Estate and Generation-skipping Transfer Tax Act. - 35 ILCS 405, Section 18
  Effective dates. This Act takes effect on becoming law and applies only to taxable transfers occurring on or after January 1, 1990, provided that:...

Last modified: February 18, 2015