Illinois Compiled Statutes 35 Revenue: Article 9 - Procedure And Administration

• Illinois Income Tax Act. - 35 ILCS 5, Section 901
  Collection authority. (a) In general. The Department shall collect the taxes imposed by this Act. The Department shall collect certified past due child support amounts...
• Illinois Income Tax Act. - 35 ILCS 5, Section 902
  Notice and Demand. (a) In general. Except as provided in subsection (b) the Director shall, as soon as practicable after an amount payable under this...
• Illinois Income Tax Act. - 35 ILCS 5, Section 903
  Assessment. (a) In general. (1) Returns. The amount of tax which is shown to be due on the return shall be deemed assessed on...
• Illinois Income Tax Act. - 35 ILCS 5, Section 904
  Deficiencies and Overpayments. (a) Examination of return. As soon as practicable after a return is filed, the Department shall examine it to determine the...
• Illinois Income Tax Act. - 35 ILCS 5, Section 905
  Limitations on Notices of Deficiency. (a) In general. Except as otherwise provided in this Act: (1) A notice of deficiency shall be issued not later...
• Illinois Income Tax Act. - 35 ILCS 5, Section 906
  Further Notices of Deficiency Restricted. If a protest has been filed with respect to a notice of deficiency issued by the Department with respect...
• Illinois Income Tax Act. - 35 ILCS 5, Section 907
  Waiver of Restrictions on Assessment. The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right...
• Illinois Income Tax Act. - 35 ILCS 5, Section 908
  Procedure on protest. (a) Time for protest. Within 60 days (150 days if the taxpayer is outside the United States) after the issuance of a...
• Illinois Income Tax Act. - 35 ILCS 5, Section 909
  Credits and Refunds. (a) In general. In the case of any overpayment, the Department, within the applicable period of limitations for a claim for refund,...
• Illinois Income Tax Act. - 35 ILCS 5, Section 910
  Procedure on Denial of Claim for Refund. (a) Time for protest. Within 60 days after the denial of the claim, the claimant may file (i)...
• Illinois Income Tax Act. - 35 ILCS 5, Section 911
  Limitations on claims for refund. (a) In general. Except as otherwise provided in this Act: (1) A claim for refund shall be filed not later...
• Illinois Income Tax Act. - 35 ILCS 5, Section 911.1
  If the Department withholds any refund due under this Act because of any other liability to the State and if the return for which such...
• Illinois Income Tax Act. - 35 ILCS 5, Section 911.2
  Refunds withheld; tax claims of other states. (a) Definitions. In this Section the following terms have the meanings indicated. "Claimant state" means any state or...
• Illinois Income Tax Act. - 35 ILCS 5, Section 911.3
  Refunds withheld; order of honoring requests. The Department shall honor refund withholding requests in the following order: (1) a refund withholding request to collect an...
• Illinois Income Tax Act. - 35 ILCS 5, Section 912
  Recovery of Erroneous Refund. An erroneous refund shall be considered a deficiency of tax on the date made, and shall be deemed assessed and...
• Illinois Income Tax Act. - 35 ILCS 5, Section 913
  Access to Books and Records. All books and records and other papers and documents which are required by this Act to be kept shall,...
• Illinois Income Tax Act. - 35 ILCS 5, Section 914
  Conduct of Investigations and Hearings. For the purpose of administering and enforcing the provisions of this Act, the Department, or any officer or employee of...
• Illinois Income Tax Act. - 35 ILCS 5, Section 915
  Immunity of Witnesses. No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon...
• Illinois Income Tax Act. - 35 ILCS 5, Section 916
  Production of Witnesses and Records. (a) Subpoenas. The Department or any officer or employee of the Department designated in writing by the Director, shall at...
• Illinois Income Tax Act. - 35 ILCS 5, Section 917
  Confidentiality and information sharing. (a) Confidentiality. Except as provided in this Section, all information received by the Department from returns filed under this Act, or...
• Illinois Income Tax Act. - 35 ILCS 5, Section 918
  Place of Hearings. All hearings provided for in this Act and not otherwise delegated to the Illinois Independent Tax Tribunal with respect to or concerning...

Last modified: February 18, 2015