Translate
Illinois Compiled Statutes - Full Text
Illinois Compiled Statutes (ILCS)
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.
(35 ILCS 5/302) (from Ch. 120, par. 3-302)
Sec. 302.
Compensation paid to nonresidents.
(a) In general. All items of compensation paid in this State (as
determined under Section 304(a)(2)(B)) to an individual who is a
nonresident at the time of such payment and all items of deduction directly
allocable thereto, shall be allocated to this State.
(b) Reciprocal exemption. The Director may enter into an agreement with
the taxing authorities of any state which imposes a tax on or measured by
income to provide that compensation paid in such state to residents of this
State shall be exempt from such tax; in such case, any compensation paid in
this State to residents of such state shall not be allocated to this State.
All reciprocal agreements shall be subject to the requirements of Section
2505-575 of the Department of Revenue Law (20 ILCS
2505/2505-575).
(c) Cross references.
(1) For allocation of amounts received by | ||
| ||
(2) For allocation of compensation by residents, see | ||
| ||
(Source: P.A. 90-491, eff. 1-1-98; 91-239, eff. 1-1-00.)
|