GOVERNMENT - REVENUE

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Illinois Complied Statutes - Chapter 35 REVENUE

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Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

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INCOME TAXES

35 ILCS 5/       Illinois Income Tax Act. 35 ILCS 10/       Economic Development for a Growing Economy Tax Credit Act. 35 ILCS 11/       Business Location Efficiency Incentive Act. (Repealed by P.A. 97-1097) 35 ILCS 15/       Film Production Services Tax Credit Act. (Repealed by P.A. 94-817) 35 ILCS 16/       Film Production Services Tax Credit Act of 2008. 35 ILCS 17/       Live Theater Production Tax Credit Act. 35 ILCS 18/       Local Journalism Sustainability Act. 35 ILCS 19/       Music and Musicians Tax Credit and Jobs Act. 35 ILCS 20/       Tax Shelter Voluntary Compliance Law. 35 ILCS 25/       Small Business Job Creation Tax Credit Act. 35 ILCS 30/       Historic Preservation Tax Credit Pilot Program Act. 35 ILCS 31/       Historic Preservation Tax Credit Act. 35 ILCS 35/       State Tax Preparer Oversight Act. 35 ILCS 40/       Invest in Kids Act. (Repealed by P.A. 102-16) 35 ILCS 45/       Manufacturing Illinois Chips for Real Opportunity (MICRO) Act. 35 ILCS 50/       Recovery and Mental Health Tax Credit Act. 35 ILCS 55/       Hydrogen Fuel Replacement Tax Credit Act. 35 ILCS 60/       Illinois Gives Tax Credit Act. 35 ILCS 65/       Advancing Innovative Manufacturing for Illinois Tax Credit Act.

USE AND OCCUPATION TAXES

35 ILCS 105/       Use Tax Act. 35 ILCS 110/       Service Use Tax Act. 35 ILCS 115/       Service Occupation Tax Act. 35 ILCS 120/       Retailers' Occupation Tax Act. 35 ILCS 125/       Gasohol Fuels Tax Abatement Act. (Repealed by P.A. 90-605 and 90-606) 35 ILCS 128/       Cigarette Machine Operators' Occupation Tax Act. 35 ILCS 130/       Cigarette Tax Act. 35 ILCS 135/       Cigarette Use Tax Act. 35 ILCS 140/       Home Rule Cigarette Tax Restriction Act. 35 ILCS 142/       Tobacco Products Tax Act. (Repealed by P.A. 89-21) 35 ILCS 143/       Tobacco Products Tax Act of 1995. 35 ILCS 145/       Hotel Operators' Occupation Tax Act. 35 ILCS 150/       Use and Occupation Tax Refund Act. 35 ILCS 155/       Automobile Renting Occupation and Use Tax Act. 35 ILCS 157/       Aircraft Use Tax Law. 35 ILCS 158/       Watercraft Use Tax Law. 35 ILCS 160/       Direct Pay Permit Implementation Act. 35 ILCS 165/       Governmental Tax Reform Validation Act. 35 ILCS 170/       Streamlined Sales Tax System for the 21st Century Act. (Repealed by P.A. 91-882) 35 ILCS 171/       Simplified Sales and Use Tax Administration Act. 35 ILCS 173/       Gas Use Tax Law. 35 ILCS 175/       Live Adult Entertainment Facility Surcharge Act. 35 ILCS 180/       Rental Purchase Agreement Occupation and Use Tax Act. 35 ILCS 185/       Leveling the Playing Field for Illinois Retail Act.

PROPERTY TAXES

35 ILCS 200/       Property Tax Code. 35 ILCS 205/       Revenue Act of 1939. (Repealed by P.A. 88-455) 35 ILCS 210/       Real Property Improvement Assessment Act. (Repealed by P.A. 88-455) 35 ILCS 215/       Truth in Taxation Act. (Repealed by P.A. 88-455) 35 ILCS 220/       Fiscal Responsibility Report Card Act. (Repealed by P.A. 88-455) 35 ILCS 225/       Limitation on Collection of Personal Property Tax Act. (Repealed by P.A. 88-455) 35 ILCS 230/       Special Assessment Apportionment Act. (Repealed by P.A. 88-455) 35 ILCS 235/       Special Service Area Tax Act. (Repealed by P.A. 88-455) 35 ILCS 240/       Special Assessment Benefiting State Property Act. (Repealed by P.A. 88-455) 35 ILCS 245/       Property Tax Extension Limitation Act. (Repealed by P.A. 88-455) 35 ILCS 248/       Property Tax Cap Referendum Law. (Repealed by P.A. 88-116) 35 ILCS 250/       Longtime Owner-Occupant Property Tax Relief Act. 35 ILCS 305/       Real Estate Transfer Tax Act. (Repealed by P.A. 88-455)

ESTATE TAXES

35 ILCS 405/       Illinois Estate and Generation-Skipping Transfer Tax Act.

SEVERANCE TAXES

35 ILCS 450/       Illinois Hydraulic Fracturing Tax Act.

EXCISE TAXES

35 ILCS 505/       Motor Fuel Tax Law. 35 ILCS 510/       Coin-Operated Amusement Device and Redemption Machine Tax Act. 35 ILCS 515/       Mobile Home Local Services Tax Act. 35 ILCS 516/       Mobile Home Local Services Tax Enforcement Act. 35 ILCS 517/       Manufactured Home Installation Act. 35 ILCS 520/       Cannabis and Controlled Substances Tax Act. (Repealed by P.A. 101-27) 35 ILCS 525/       Parking Excise Tax Act.

UTILITY TAXES

35 ILCS 605/       Illinois Central Railroad Tax Act. 35 ILCS 610/       Messages Tax Act. 35 ILCS 615/       Gas Revenue Tax Act. 35 ILCS 620/       Public Utilities Revenue Act. 35 ILCS 625/       Water Company Invested Capital Tax Act. 35 ILCS 630/       Telecommunications Excise Tax Act. 35 ILCS 635/       Telecommunications Infrastructure Maintenance Fee Act. 35 ILCS 636/       Simplified Municipal Telecommunications Tax Act. 35 ILCS 638/       Mobile Telecommunications Sourcing Conformity Act. 35 ILCS 640/       Electricity Excise Tax Law. 35 ILCS 645/       Electricity Infrastructure Maintenance Fee Law.

COLLECTIONS AND REFUNDS

35 ILCS 705/       Tax Collection Suit Act. 35 ILCS 710/       Uncollectable Tax Act. (Repealed by P.A. 88-455) 35 ILCS 715/       Local Governmental Tax Collection Act. (Repealed by P.A. 88-455) 35 ILCS 717/       Reciprocal Tax Collection Act. 35 ILCS 720/       Local Tax Collection Act. 35 ILCS 725/       Taxing District Reserve Fund Act. (Repealed by P.A. 88-455) 35 ILCS 730/       Federal Excise Tax Refund Act. 35 ILCS 735/       Uniform Penalty and Interest Act. 35 ILCS 740/       Local Tax Reimbursement Act. (Repealed by P.A. 88-455) 35 ILCS 745/       Tax Delinquency Amnesty Act. 35 ILCS 746/       American Hostage Tax Liability Postponement Act. 35 ILCS 750/       State Tax Lien Registration Act.

EXEMPTIONS

35 ILCS 805/       Glenview Naval Air Station Tax Exemption Act. 35 ILCS 810/       Great Lakes Naval Station Tax Exemption Act. 35 ILCS 815/       Postage Stamp Vending Machine Act. 35 ILCS 820/       Stock, Commodity, or Options Transaction Tax Exemption Act.

GENERAL

35 ILCS 1005/       Illinois Independent Tax Tribunal Act. (Repealed by P.A. 97-1129) 35 ILCS 1010/       Illinois Independent Tax Tribunal Act of 2012.

Disclaimer

This site contains provisions of the Illinois Compiled Statutes from databases that were created for the use of the members and staff of the Illinois General Assembly. The provisions have NOT been edited for publication, and are NOT in any sense the "official" text of the Illinois Compiled Statutes as enacted into law. The accuracy of any specific provision originating from this site cannot be assured, and you are urged to consult the official documents or contact legal counsel of your choice. This site should not be cited as an official or authoritative source. Court decisions may affect the interpretation and constitutionality of statutes.