Illinois General Assembly - Illinois Compiled Statutes

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20 ILCS 2505/2505-200

(20 ILCS 2505/2505-200) (was 20 ILCS 2505/39c-1a)

Sec. 2505-200. Electronic filing rules.

(a) The Department may adopt
rules to authorize the electronic filing of any return or document required to
be filed under any Act administered by the Department.

(b) The Department may adopt rules to require the electronic filing of the income and replacement tax return required to be filed under the Illinois Income Tax Act for a taxable year by any taxpayer (other than an individual) who is required to file its federal income tax return electronically for the taxable year.

(c)
In the case of an electronically filed return or other document required to
be filed with the Department or maintained by any taxpayer, these rules may set
forth standards that provide for acceptance of a signature in a form other than
in the proper handwriting of the person.

(Source: P.A. 96-520, eff. 8-14-09.)