35 ILCS 5

35 ILCS 5
in effect

Contents

section101. Short Titlesection102. Constructionsection103. Renumbered Internal Revenue Code Provisionssection201. 35 ILCS 5/201section201.1. (Repealed)section201.5. 35 ILCS 5/201.5section202. Net Income Definedsection202.3. 35 ILCS 5/202.3section202.4. (Repealed)section202.5. 35 ILCS 5/202.5section203. 35 ILCS 5/203section204. 35 ILCS 5/204section205. 35 ILCS 5/205section206. 35 ILCS 5/206section207. 35 ILCS 5/207section208. 35 ILCS 5/208section208.1. (Repealed)section208.5. (Repealed)section209. 35 ILCS 5/209section210. 35 ILCS 5/210section210.5. 35 ILCS 5/210.5section211. Economic Development for a Growing Economy Tax Creditsection212. 35 ILCS 5/212section212.1. (Repealed)section213. 35 ILCS 5/213section214. 35 ILCS 5/214section215. (Repealed)section216. 35 ILCS 5/216section217. 35 ILCS 5/217section217.1. 35 ILCS 5/217.1section218. 35 ILCS 5/218section219. 35 ILCS 5/219section220. 35 ILCS 5/220section221. 35 ILCS 5/221section222. 35 ILCS 5/222section223. 35 ILCS 5/223section224. Invest in Kids creditsection225. 35 ILCS 5/225section226. 35 ILCS 5/226section227. 35 ILCS 5/227section228. 35 ILCS 5/228section229. 35 ILCS 5/229section230. (Repealed)section231. 35 ILCS 5/231section232. 35 ILCS 5/232section233. Recovery and Mental Health Tax Credit Actsection234. 35 ILCS 5/234section236. Reimagining Energy and Vehicles in Illinois Tax creditssection237. REV Illinois Investment Tax creditssection238. 35 ILCS 5/238section239. MICRO Investment Tax creditssection240. 35 ILCS 5/240section241. 35 ILCS 5/241section242. Music and Musicians Tax Credits and Jobs Actsection243. The Illinois Gives tax creditsection244. 35 ILCS 5/244section245. (Repealed)section250. 35 ILCS 5/250section251. 35 ILCS 5/251section252. Advancing Innovative Manufacturing for Illinois Tax Creditsection301. General Rulesection302. 35 ILCS 5/302section303. 35 ILCS 5/303section304. 35 ILCS 5/304section305. 35 ILCS 5/305section306. 35 ILCS 5/306section307. 35 ILCS 5/307section308. Allocation of Subchapter S Corporation Income by Subchapter S Corporations and Shareholders Other Than Residentssection401. Taxable Yearsection402. Methods of Accountingsection403. Effect of Determination for Federal Purposessection404. Reallocation of Itemssection405. 35 ILCS 5/405section501. Notice or Regulations Requiring Records, Statements and Special Returnssection502. 35 ILCS 5/502section502.1. 35 ILCS 5/502.1section503. 35 ILCS 5/503section504. Verificationsection505. Time and Place for Filing Returnssection506. Federal Returnssection506.5. 35 ILCS 5/506.5section507. (Repealed)section507A. (Repealed)section507AA. (Repealed)section507AAA. The Childhood Cancer Research Fund checkoffsection507B. (Repealed)section507BB. (Repealed)section507BBB. (Repealed)section507C. (Repealed)section507CC. (Repealed)section507CCC. (Repealed)section507D. (Repealed)section507DD. The Illinois Veterans' Homes Fund checkoffsection507DDD. (Repealed)section507E. (Repealed)section507EE. (Repealed)section507EEE. (Repealed)section507F. (Repealed)section507FF. Epilepsy Treatment and Education Grants-in-Aid Fund checkoffsection507FFF. Autism Care Fund checkoffsection507G. (Repealed)section507GG. Diabetes Research Checkoff Fund checkoffsection507GGG. Thriving Youth checkoffsection507H. (Repealed)section507HH. (Repealed)section507HHH. Illinois Police Memorial checkoffsection507I. (Repealed)section507II. (Repealed)section507III. Hunger Relief Fund checkoffsection507J. (Repealed)section507JJ. (Repealed)section507JJJ. The Ronald McDonald House Charities Fund checkoffsection507K. (Repealed)section507KK. (Repealed)section507KKK. (Reserved)section507L. (Repealed)section507LL. (Repealed)section507LLL. The 100 Club of Illinois Fund checkoffsection507M. (Repealed)section507MM. (Repealed)section507N. (Repealed)section507NN. (Repealed)section507O. (Repealed)section507OO. (Renumbered)section507P. (Repealed)section507PP. (Repealed)section507Q. (Repealed)section507QQ. (Repealed)section507R. (Repealed)section507RR. (Repealed)section507S. (Repealed)section507SS. 35 ILCS 5/507SSsection507T. (Repealed)section507TT. (Repealed)section507U. Prostate Cancer Research Fund checkoffsection507UU. (Repealed)section507V. (Repealed)section507VV. (Repealed)section507W. (Repealed)section507WW. (Repealed)section507X. (Repealed)section507XX. (Repealed)section507Y. The Illinois Military Family Relief checkoffsection507YY. Crime Stoppers checkoffsection507Z. (Repealed)section507ZZ. After-School Rescue Fund checkoffsection508. (Repealed)section509. 35 ILCS 5/509section509.1. 35 ILCS 5/509.1section510. 35 ILCS 5/510section511. 35 ILCS 5/511section512. 35 ILCS 5/512section513. 35 ILCS 5/513section516. 35 ILCS 5/516section601. 35 ILCS 5/601section601.1. 35 ILCS 5/601.1section602. Tentative Paymentssection603. (Repealed)section604. 35 ILCS 5/604section605. 35 ILCS 5/605section606. 35 ILCS 5/606section701. 35 ILCS 5/701section702. Amount Exempt from Withholdingsection703. 35 ILCS 5/703section703A. 35 ILCS 5/703Asection704. Employer's Return and Payment of Tax Withheldsection704A. 35 ILCS 5/704Asection705. Employer's Liability for Withheld Taxessection706. Employer's Failure to Withholdsection707. Governmental Employerssection709.5. 35 ILCS 5/709.5section710. 35 ILCS 5/710section711. Payor's Return and Payment of Tax Withheldsection712. Payor's Liability For Withheld Taxessection713. Payor's Failure To Withholdsection803. 35 ILCS 5/803section804. 35 ILCS 5/804section806. 35 ILCS 5/806section807. 35 ILCS 5/807section901. 35 ILCS 5/901section902. 35 ILCS 5/902section903. Assessmentsection904. Deficiencies and Overpaymentssection905. 35 ILCS 5/905section906. Further Notices of Deficiency Restrictedsection907. Waiver of Restrictions on Assessmentsection908. 35 ILCS 5/908section909. Credits and Refundssection910. Procedure on Denial of Claim for Refundsection911. 35 ILCS 5/911section911.1. 35 ILCS 5/911.1section911.2. 35 ILCS 5/911.2section911.3. 35 ILCS 5/911.3section912. Recovery of Erroneous Refundsection913. Access to Books and Recordssection914. Conduct of Investigations and Hearingssection915. Immunity of Witnessessection916. Production of Witnesses and Recordssection917. 35 ILCS 5/917section918. Place of Hearingssection1001. Failure to File Tax Returnssection1002. Failure to Pay Taxsection1003. Interest on Deficienciessection1004. 35 ILCS 5/1004section1005. Penalty for Underpayment of Taxsection1006. Frivolous Returnssection1007. 35 ILCS 5/1007section1008. 35 ILCS 5/1008section1101. Lien for Taxsection1102. 35 ILCS 5/1102section1103. 35 ILCS 5/1103section1104. Duration of Liensection1105. 35 ILCS 5/1105section1106. Nonliability for Costssection1107. Claim to Propertysection1108. Foreclosure on Real Propertysection1109. Demand and Seizuresection1110. Redemption by Statesection1201. Administrative Review Law; Illinois Independent Tax Tribunal Act of 2012section1202. Venuesection1203. Service, Certification and Dismissalsection1204. Modification of Assessmentsection1301. Willful and Fraudulent Actssection1302. Willful Failure to Pay Oversection1401. Promulgation of Rules and Regulationssection1402. Noticesection1403. Substitution of Partiessection1404. Appointment of Secretary of State as Agent for Service of Processsection1405. Transfereessection1405.1. Information Reports: (a) Rents and royaltiessection1405.2. 35 ILCS 5/1405.2section1405.3. 35 ILCS 5/1405.3section1405.4. 35 ILCS 5/1405.4section1405.5. 35 ILCS 5/1405.5section1405.6. 35 ILCS 5/1405.6section1406. Identifying Numberssection1407. Amounts Less than $1section1408. 35 ILCS 5/1408section1501. Definitionssection1502. Arrangement and Captionssection1601. Severabilitysection1701. Effective Date
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.ilga.gov/legislation/ilcs/ilcs.aspFetched: 10/17/2026