Illinois Compiled Statutes 35 Revenue: Article -
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 1
This Article shall be known and may be cited as the "Telecommunications Excise Tax Act". The net proceeds from the taxes imposed by this...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 2
As used in this Article, unless the context clearly requires otherwise: (a) "Gross charge" means the amount paid for the act or privilege of originating...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 3
Until December 31, 1997, a tax is imposed upon the act or privilege of originating or receiving intrastate telecommunications by a person in this...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 4
Until December 31, 1997, a tax is imposed upon the act or privilege of originating in this State or receiving in this State interstate...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, 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 Telecommunications Excise Tax Act. - 35 ILCS 630, Section 5
Any retailer maintaining a place of business in this State shall collect and remit to the Department the tax imposed by this Act. Any...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 6
Except as provided hereinafter in this Section, on or before the last day of each month, each retailer maintaining a place of business in this...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 7
When a taxpayer does not pay the tax imposed by this Article to a retailer, such taxpayer shall file a return with the Department...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 8
If a person who originates or receives telecommunications in this State claims to be a reseller of such telecommunications, such person shall apply to...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 9
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 Telecommunications Excise Tax Act. - 35 ILCS 630, Section 10
If it shall appear that an amount of tax or penalty or interest has been paid in error hereunder to the Department by a...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 11
Every retailer maintaining a place of business in this State under this Article and every taxpayer making direct tax payments to the Department under...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 12
For the purpose of administering and enforcing the provisions of this Article, the Department or any officer or employee of the Department designated, in writing,...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 13
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 Telecommunications Excise Tax Act. - 35 ILCS 630, Section 14
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 Telecommunications Excise Tax Act. - 35 ILCS 630, Section 15
Confidential information. All information received by the Department from returns filed under this Article, or from any investigations conducted under this Article, shall be confidential,...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 16
Except as otherwise provided in this Section with respect to the Illinois Independent Tax Tribunal, the circuit court of any county wherein a hearing is...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 17
The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Article as may be...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 18
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 Telecommunications Excise Tax Act. - 35 ILCS 630, Section 19
Any retailer or taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 20
If any clause, sentence, Section, provision or part of this Article or the application thereof to any person or circumstance, other than the applicability...
- Illinois Telecommunications Excise Tax Act. - 35 ILCS 630, Section 21
If Section 4 of this Article is declared unconstitutional or invalid, no part of this Article shall be effective. (Source: P.A. 84-126.)
Last modified: February 18, 2015