Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 1
  For the purposes of this Act: "Gross receipts" means the consideration received for gas distributed, supplied, furnished or sold to persons for use or consumption...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 2
  A tax is imposed upon persons engaged in the business of distributing, supplying, furnishing or selling gas to persons for use or consumption and...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 2a.1
  Imposition of tax on invested capital. In addition to the taxes imposed by the Illinois Income Tax Act and Section 2 of this Act,...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 2a.2
  Annual return, collection and payment. - A return with respect to the tax imposed by Section 2a.1 shall be made by every person for...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 2a.3
  Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 3
  Except as provided in this Section, on or before the 15th day of each month, each taxpayer shall make a return to the Department...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 5
  All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6b, and 6c of the Retailers' Occupation...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 6
  If it appears, after claim therefor filed with the Department, that an amount of tax or penalty or interest has been paid which was...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 7
  Every taxpayer under this Act shall keep books, records, papers and other documents which are adequate to reflect the information which such taxpayers are...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 8
  For the purpose of administering and enforcing the provisions of this Act, the Department or any officer or employee of the Department designated, in writing,...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 9
  No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing, when...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 10
  The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his or her own...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 11
  All information received by the Department from returns filed under this Act, or from any investigations conducted under this Act, shall be confidential, except for...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 12
  The Circuit Court of the county wherein a hearing is held shall have power to review all final administrative decisions of the Department in administering...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 12a
  The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Act as may be...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 12b
  The Department shall not take any action in law or administratively against a municipally owned defendant for monies, interest or penalties claimed because such...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 12c
  The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 13
  Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this Act...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 14
  The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any...
• Illinois Gas Revenue Tax Act. - 35 ILCS 615, Section 15
  This Act may be cited as the Gas Revenue Tax Act. (Source: P.A. 86-1475.)

Last modified: February 18, 2015