(35 ILCS 735/3-10)
(from Ch. 120, par. 2603-10)
(a) In the case of a false or fraudulent return with the intent to
evade tax, the tax may be assessed at any time.
(b) In the case of a failure to file a return required by law, the tax
may be assessed at any time. If the taxpayer shows that there
was reasonable cause for failure to file a return, the period shall be
limited to not more than 6 years after the original due date of each return
required to have been filed.
(c) In the case of a failure to file a return required by law that is
voluntarily disclosed to the Department, in accordance with regulations
promulgated by the Department for receiving the voluntary disclosure, the
tax may be assessed no more than 4 years after the original due
date of each return required to have been filed.
(d) The limitations on assessment shall not apply where the Department has,
within the 6-year period of limitation, notified a person that a return is
required by law from that person. These limitations shall be tolled for any
time period in which the order of any court has the effect of enjoining or
restraining the Department from that assessment.
(Source: P.A. 87-1189.)