Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Water Company Invested Capital Tax Act. - 35 ILCS 625, Section 1
  Short Title. This Act shall be known and may be cited as the "Water Company Invested Capital Tax Act". (Source: P.A. 82-274.)
• Illinois Water Company Invested Capital Tax Act. - 35 ILCS 625, Section 2
  Definitions. As used in this Section, the following words and phrases shall have the meanings ascribed herein unless the context clearly requires otherwise: "Department"...
• Illinois Water Company Invested Capital Tax Act. - 35 ILCS 625, Section 3
  Imposition of tax on invested capital. Beginning on July 1, 1979, in addition to the taxes imposed by the Illinois Income Tax Act, there...
• Illinois Water Company Invested Capital Tax Act. - 35 ILCS 625, Section 4
  Annual return, collection and payment. A return with respect to the tax imposed by this Act shall be made by every public utility for...
• Illinois Water Company Invested Capital Tax Act. - 35 ILCS 625, Section 4.5
  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 Water Company Invested Capital Tax Act. - 35 ILCS 625, 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 Water Company Invested Capital Tax Act. - 35 ILCS 625, 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 Water Company Invested Capital Tax Act. - 35 ILCS 625, 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 Water Company Invested Capital Tax Act. - 35 ILCS 625, 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 Water Company Invested Capital Tax Act. - 35 ILCS 625, 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 Water Company Invested Capital Tax Act. - 35 ILCS 625, Section 10
  The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his own instance, or...
• Illinois Water Company Invested Capital Tax Act. - 35 ILCS 625, 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...
• Illinois Water Company Invested Capital Tax Act. - 35 ILCS 625, Section 12
  Except as otherwise provided in this Section with respect to the Illinois Independent Tax Tribunal, the Circuit Court of the county wherein a hearing is...
• Illinois Water Company Invested Capital Tax Act. - 35 ILCS 625, Section 13
  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 Water Company Invested Capital Tax Act. - 35 ILCS 625, Section 14
  The Illinois Administrative Procedure Act, as now or hereafter amended, is hereby expressly adopted and shall apply to all administrative rules and procedures of the...
• Illinois Water Company Invested Capital Tax Act. - 35 ILCS 625, Section 15
  Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this Act...

Last modified: February 18, 2015