Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Public Utilities Revenue Act. - 35 ILCS 620, Section 1
  For the purposes of this Law: "Consumer Price Index" means the Consumer Price Index For All Urban Consumers for all items published by the United...
• Illinois Public Utilities Revenue Act. - 35 ILCS 620, Section 1a
  Legislative Intent. The General Assembly previously imposed a tax on the invested capital of electric utilities to replace in part the personal property tax...
• Illinois Public Utilities Revenue Act. - 35 ILCS 620, Section 2
  (Repealed). (Source: P.A. 84-1093. Repealed by P.A. 90-561, eff. 8-1-98.)
• Illinois Public Utilities Revenue Act. - 35 ILCS 620, Section 2a.1
  Imposition of tax on invested capital and on distribution of electricity. (a) In addition to the tax imposed by the Illinois Income Tax Act,...
• Illinois Public Utilities Revenue Act. - 35 ILCS 620, 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 any...
• Illinois Public Utilities Revenue Act. - 35 ILCS 620, Section 2a.3
  (Repealed). (Source: P.A. 88-660, eff. 9-16-94. Repealed by P.A. 90-561, eff. 8-1-98.)
• Illinois Public Utilities Revenue Act. - 35 ILCS 620, Section 3
  (Repealed). (Source: P.A. 90-16, eff. 6-16-97. Repealed by P.A. 90-561, eff. 8-1-98.)
• Illinois Public Utilities Revenue Act. - 35 ILCS 620, Section 5
  All of the provisions of Sections 4, (except that the time limitation provisions shall run from the date when the tax is due rather...
• Illinois Public Utilities Revenue Act. - 35 ILCS 620, 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 Public Utilities Revenue Act. - 35 ILCS 620, 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 Public Utilities Revenue Act. - 35 ILCS 620, 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 Public Utilities Revenue Act. - 35 ILCS 620, 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 Public Utilities Revenue Act. - 35 ILCS 620, 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...
• Illinois Public Utilities Revenue Act. - 35 ILCS 620, 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 Public Utilities Revenue Act. - 35 ILCS 620, Section 12
  The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Act as may be deemed...
• Illinois Public Utilities Revenue Act. - 35 ILCS 620, Section 12a
  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 Public Utilities Revenue Act. - 35 ILCS 620, 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 Public Utilities Revenue Act. - 35 ILCS 620, 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 Public Utilities Revenue Act. - 35 ILCS 620, Section 14a
  This Act may be cited as the Public Utilities Revenue Act. (Source: P.A. 86-1475.)

Last modified: February 18, 2015