Illinois Compiled Statutes 35 Revenue: Article 5 - Records, Returns And Notices

• Illinois Income Tax Act. - 35 ILCS 5, Section 501
  Notice or Regulations Requiring Records, Statements and Special Returns. (a) In general. Every person liable for any tax imposed by this Act shall keep such...
• Illinois Income Tax Act. - 35 ILCS 5, Section 502
  Returns and notices. (a) In general. A return with respect to the taxes imposed by this Act shall be made by every person for any...
• Illinois Income Tax Act. - 35 ILCS 5, Section 502.1
  Use tax. Beginning with taxable years ending on or after December 31, 2010, individual purchasers with an annual use tax liability that does not exceed...
• Illinois Income Tax Act. - 35 ILCS 5, Section 503
  Signing of Returns and Notices. (a) Signature presumed authentic. The fact that an individual's name is signed to a return or notice shall be...
• Illinois Income Tax Act. - 35 ILCS 5, Section 504
  Verification. Each return or notice required to be filed under this Act shall contain or be verified by a written declaration that it is made...
• Illinois Income Tax Act. - 35 ILCS 5, Section 505
  Time and Place for Filing Returns. (a) In general. Returns required by this Act shall be filed at such place as the Department may...
• Illinois Income Tax Act. - 35 ILCS 5, Section 506
  Federal Returns. (a) In general. Any person required to make a return for a taxable year under this Act may, at any time that a...
• Illinois Income Tax Act. - 35 ILCS 5, Section 506.5
  Returns based on substitute W-2 forms. For a taxpayer who has received wages from an employer in Illinois, loses or was not provided a W-2...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507A
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507B
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507C
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507D
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02, and by P.A. 92-790, eff. 8-6-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507E
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507F
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507G
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507H
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507I
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507J
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507K
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507L
  Penny Severns Breast and Cervical Cancer Research Fund checkoff. Beginning with taxable years ending on December 31, 1999, the Department shall print on its...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507M
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507N
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507O
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507P
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507Q
  (Repealed). (Source: P.A. 89-324, eff. 8-13-95. Repealed by P.A. 91-833, eff. 1-1-01; 91-836, eff. 1-1-01.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507R
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507S
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507T
  (Repealed). (Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507U
  Prostate Cancer Research Fund checkoff. The Department shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507V
  National World War II Memorial Fund checkoff. The Department must print on its standard individual income tax form a provision indicating that if the...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507W
  Korean War Veterans National Museum and Library Fund checkoff. Beginning with taxable years ending on or after December 31, 2001, the Department shall print...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507X
  The Multiple Sclerosis Assistance Fund checkoff. Beginning with taxable years ending on or after December 31, 2002, the Department shall print on its standard individual...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507Y
  The Illinois Military Family Relief checkoff. Beginning with taxable years ending on or after December 31, 2003, the Department shall print on its standard individual...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507Z
  World War II Illinois Veterans Memorial Fund checkoff. Beginning with taxable years ending on or after December 31, 2003, the Department shall print on...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507AA
  The Lou Gehrig's Disease (ALS) Research Fund checkoff. Beginning with the taxable year ending on December 31, 2003, the Department shall print on its standard...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507BB
  Asthma and Lung Research checkoff. The Department must print on its standard individual income tax form a provision indicating that if the taxpayer wishes to...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507CC
  The Leukemia Treatment and Education checkoff. The Department shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507DD
  The Illinois Veterans' Homes Fund checkoff. For taxable years ending on or after December 31, 2004, the Department shall print on its standard individual income...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507EE
  Pet Population Control Fund checkoff. The Department must print on its standard individual income tax form a provision indicating that if the taxpayer wishes to...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507FF
  Epilepsy Treatment and Education Grants-in-Aid Fund checkoff. The Department must print on its standard individual income tax form a provision indicating that if the taxpayer...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507GG
  Diabetes Research Checkoff Fund checkoff. For taxable years ending on or after December 31, 2005, the Department must print on its standard individual income tax...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507HH
  Sarcoidosis Research Fund checkoff. The Department shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes to contribute...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507II
  The Vince Demuzio Memorial Colon Cancer Fund checkoff. For taxable years ending on or after December 31, 2005, the Department must print on its standard...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507JJ
  The Autism Research Checkoff Fund checkoff. For taxable years ending on or after December 31, 2005, the Department must print on its standard individual income...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507KK
  Blindness Prevention Fund checkoff. For taxable years ending on or after December 31, 2005, the Department shall print on its standard individual income tax form...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507LL
  The Illinois Brain Tumor Research checkoff. For taxable years ending on or after December 31, 2005, the Department shall print on its standard individual income...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507MM
  Supplemental Low-Income Energy Assistance Fund checkoff. Beginning with taxable years ending on December 31, 2006, the Department shall print on its standard individual income tax...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507NN
  The Heartsaver AED Fund checkoff. For taxable years ending on or after December 31, 2005, the Department must print on its standard individual income tax...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507OO
  (Renumbered). (Source: Renumbered by P.A. 95-876, eff. 8-21-08.)
• Illinois Income Tax Act. - 35 ILCS 5, Section 507PP
  The lung cancer research checkoff. For taxable years ending on or after December 31, 2007, the Department shall print, on its standard individual income tax...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507QQ
  The autoimmune disease research checkoff. For taxable years ending on or after December 31, 2007, the Department shall print, on its standard individual income tax...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507RR
  The Healthy Smiles Fund checkoff. For taxable years ending on or after December 31, 2008, the Department must print on its standard individual income tax...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507SS
  The hunger relief checkoff. For taxable years ending on or after December 31, 2009, the Department shall print, on its standard individual income tax form,...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507TT
  The crisis nursery checkoff. For taxable years ending on or after December 31, 2009, the Department shall print, on its standard individual income tax form,...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507UU
  The Illinois Route 66 checkoff. For taxable years ending on or after December 31, 2010, the Department shall print, on its standard individual income tax...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507VV
  Habitat for Humanity Fund checkoff. For taxable years ending on or after December 31, 2010, the Department shall print on its standard individual income tax...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507WW
  The State parks checkoff. For taxable years ending on or after December 31, 2010, the Department shall print, on its standard individual income tax form,...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507XX
  The disabled veterans property tax relief checkoff. For taxable years ending on or after December 31, 2010, the Department shall print, on its standard individual...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507YY
  Crime Stoppers checkoff. For taxable years ending on or after December 31, 2011, the Department shall print, on its standard individual income tax form, a...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507ZZ
  After-School Rescue Fund checkoff. For taxable years ending on or after December 31, 2011, the Department must print on its standard individual income tax form...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507AAA
  The Childhood Cancer Research Fund checkoff. For taxable years ending on or after December 31, 2012, the Department shall print, on its standard individual income...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507BBB
  The Children's Wellness Charities Fund checkoff. For taxable years ending on or after December 31, 2012, the Department shall print, on its standard individual income...
• Illinois Income Tax Act. - 35 ILCS 5, Section 507CCC
  The Housing for Families Fund checkoff. For taxable years ending on or after December 31, 2012, the Department shall print, on its standard individual income...
• Illinois Income Tax Act. - 35 ILCS 5, Section 508
  The Department shall determine on October 1 of each year the total amount contributed to the Child Abuse Prevention Fund pursuant to this Act...
• Illinois Income Tax Act. - 35 ILCS 5, Section 509
  Tax checkoff explanations. (a) All individual income tax return forms shall contain appropriate explanations and spaces to enable the taxpayers to designate contributions to the...
• Illinois Income Tax Act. - 35 ILCS 5, Section 509.1
  Removal of excess tax-checkoff funds. Notwithstanding any provisions of this Act to the contrary, beginning on the effective date of this amendatory Act of the...
• Illinois Income Tax Act. - 35 ILCS 5, Section 510
  Determination of amounts contributed. The Department shall determine the total amount contributed to each of the funds under this Article 5 and shall notify the...
• Illinois Income Tax Act. - 35 ILCS 5, Section 511
  Unless the Department is contesting an individual income tax refund due to any taxpayer, the Department shall provide the Comptroller with authorization for such...
• Illinois Income Tax Act. - 35 ILCS 5, Section 512
  (a) All individual income tax return forms for tax years ending December 31, 1986 through December 30, 1995 shall contain an appropriate space in...
• Illinois Income Tax Act. - 35 ILCS 5, Section 516
  The Department shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes to contribute to the Assistance...

Last modified: February 18, 2015