2012 Illinois Compiled Statutes
Chapter 35 - REVENUE

INCOME TAXES

• Act 35 ILCS 5/ - Illinois Income Tax Act.
• Act 35 ILCS 10/ - Economic Development for a Growing Economy Tax Credit Act.
• Act 35 ILCS 11/ - Business Location Efficiency Incentive Act. (Repealed by P.A. 94-677) (Re-enacted by P.A. 97-1097)
• Act 35 ILCS 15/ - Film Production Services Tax Credit Act. (Repealed by P.A. 94-817)
• Act 35 ILCS 16/ - Film Production Services Tax Credit Act of 2008.
• Act 35 ILCS 17/ - Live Theater Production Tax Credit Act.
• Act 35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.
• Act 35 ILCS 25/ - Small Business Job Creation Tax Credit Act.
• Act 35 ILCS 30/ - Historic Preservation Tax Credit Pilot Program Act.

USE AND OCCUPATION TAXES

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 (Repealed by P.A. 90-605 and 90-606)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 (Repealed by P.A. 89-21)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 (Repealed by P.A. 91-882)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

PROPERTY TAXES

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 (Repealed by P.A. 88-455)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 (Repealed by P.A. 88-455)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 (Repealed by P.A. 88-455)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 (Repealed by P.A. 88-455)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 (Repealed by P.A. 88-455)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

TRANSFER TAXES

• Act 35 ILCS 305/ - Real Estate Transfer Tax Act. (Repealed by P.A. 88-455)

ESTATE TAXES

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

EXCISE TAXES

• Act 35 ILCS 505/ - Motor Fuel Tax Law.
• Act 35 ILCS 510/ - Coin-Operated Amusement Device and Redemption Machine Tax Act.
• Act 35 ILCS 515/ - Mobile Home Local Services Tax Act.
• Act 35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.
• Act 35 ILCS 517/ - Manufactured Home Installation Act.
• Act 35 ILCS 520/ - Cannabis and Controlled Substances Tax Act.

UTILITY TAXES

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

COLLECTIONS AND REFUNDS

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

EXEMPTIONS

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

GENERAL

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