reglab/housing_qa huggingface dataset:
35 ILCS 5/1008
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 10 - Penalties And Interest

(35 ILCS 5/1008)Sec. 1008. Promoting tax shelters.    Except as herein provided, the provisions of Section 6700 of the Internal Revenue Code shall apply for purposes of this Act as if such Section applied to an Illinois deduction, credit, exclusion from income, allocation or apportionment rule, or other Illinois tax benefit. Notwithstanding Section 6700(a) of the Internal Revenue Code, if an activity with respect to which a penalty imposed under Section 6700(a) of the Internal Revenue Code, as applied for purposes of this Act, involves a statement described in Section 6700(a)(2)(A) of the Internal Revenue Code, as applied for purposes of this Act, the amount of the penalty imposed under this Section shall be the greater of $10,000 or 50% of the gross income received (or to be received) from any person to whom such statement is furnished that is required to file a return under Section 502 of this Act.  (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 5/Art. 11 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 11 - Liens And Jeopardy Assessment

 ARTICLE 11.      LIENS AND JEOPARDY ASSESSMENT.
35 ILCS 5/1101
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 11 - Liens And Jeopardy Assessment

 (from Ch. 120, par. 11-1101)Sec. 1101. Lien for Tax.(a) If any person liable to pay any tax  neglects or refuses to pay the same after demand, the amount (including any  interest, additional amount,  addition to tax, or assessable penalty, together with any costs that may  accrue in addition thereto) shall be a lien in favor of the State of  Illinois upon all property and rights to property, whether real or  personal, belonging to such person.(b) Unless another date is specifically fixed by law, the lien imposed  by subsection (a) of this Section shall arise at the time the assessment is  made and shall continue until the liability for the amount so assessed (or  a judgment against the taxpayer arising out of such liability) is satisfied  or becomes unenforceable by reason of lapse of time.(c) Deficiency procedure. If the lien arises from an assessment  pursuant to a notice of deficiency, such lien shall not attach and the  notice referred to in this Section shall not be filed until all proceedings  in court for review of such assessment have terminated or the time for the  taking thereof has expired without such proceedings being instituted.(d) Notice of lien.  The lien created by assessment shall  terminate unless a notice of lien is filed, as provided in Section 1103 hereof,  within 3 years from the date all proceedings in court for the review of  such assessment have terminated or the time for the taking thereof has  expired without such proceedings being instituted. Where the lien results  from the filing of a return without payment of the tax or penalty shown  therein to be due, the lien shall terminate unless a notice of lien is  filed within 3 years from the date such return was filed with the  Department.  For the purposes of this subsection (d), a tax return filed before the last  day prescribed by law, including any extension thereof, shall be deemed to  have been filed on such last day. The time limitation period on the Department's right to file a notice of lien shall not run (1) during any period of time in which the order of any court has the effect of enjoining or restraining the Department from filing such notice of lien, or (2) during the term of a repayment plan that taxpayer has entered into with the Department, as long as taxpayer remains in compliance with the terms of the repayment plan.   (Source: P.A. 97-507, eff. 8-23-11; 98-446, eff. 8-16-13.)
35 ILCS 5/1102
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 11 - Liens And Jeopardy Assessment

 (from Ch. 120, par. 11-1102)Sec. 1102. Jeopardy assessments.(a) Jeopardy assessment and lien.(1) Assessment. If the Department finds that a     taxpayer is about to depart from the State, or to conceal himself or his property, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect any amount of tax or penalties imposed under this Act unless court proceedings are brought without delay, or if the Department finds that the collection of such amount will be jeopardized by delay, the Department shall give the taxpayer notice of such findings and shall make demand for immediate return and payment of such amount, whereupon such amount shall be deemed assessed and shall become immediately due and payable.(2) Filing of lien. If the taxpayer, within 5 days     after such notice (or within such extension of time as the Department may grant), does not comply with such notice or show to the Department that the findings in such notice are erroneous, the Department may file a notice of jeopardy assessment lien in the State Tax Lien Registry and shall notify the taxpayer of such filing. Such jeopardy assessment lien shall have the same scope and effect as a statutory lien under this Act. The taxpayer is liable for any administrative fee imposed by the Department by rule in connection with the State Tax Lien Registry. The filing fees shall be paid to the Department in addition to payment of the tax, penalty, and interest included in the amount of the lien.(b) Termination of taxable year. In the case of a tax for a current  taxable year, the Director shall declare the taxable period of the taxpayer  immediately terminated and his notice and demand for a return and immediate  payment of the tax shall relate to the period declared terminated,  including therein income accrued and deductions incurred up to the date of  termination if not otherwise properly includible or deductible in respect  of such taxable year.(c) Protest. If the taxpayer believes that he does not owe some or  all of the amount for which the jeopardy assessment lien against him has  been filed, or that no jeopardy to the revenue in fact exists, he may  protest within 20 days after being notified by the Department of the filing  of such jeopardy assessment lien and request a hearing, whereupon the  Department shall hold a hearing in conformity with the provisions of  Section 908 and, pursuant thereto, shall notify the taxpayer of its  decision as to whether or not such jeopardy assessment lien will be  released.  (Source: P.A. 100-22, eff. 1-1-18.)
35 ILCS 5/1103
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 11 - Liens And Jeopardy Assessment

 (from Ch. 120, par. 11-1103)Sec. 1103. Filing and priority of liens.(a) Filing in the State Tax Lien Registry.  Nothing in this Article shall be construed  to give the Department a preference over the rights of any bona fide  purchaser, holder of a security interest, mechanics lienor, mortgagee,  or judgment lien creditor arising prior  to the filing of a regular notice of lien or a notice of jeopardy  assessment lien in the State Tax Lien Registry. For purposes of this  Section, the term "bona fide," shall not include any mortgage of real or  personal property or any other credit transaction that results in the  mortgagee or the holder of the security acting as trustee for unsecured  creditors of the taxpayer mentioned in the notice of lien who executed such  chattel or real property mortgage or the document evidencing such credit  transaction. Such lien shall be inferior to the lien of general taxes,  special assessments and special taxes heretofore or hereafter levied by any  political subdivision of this State.(b) Filing in the State Tax Lien Registry. In case title to land to be affected by  the notice of lien or notice of jeopardy assessment lien is registered  under the provisions of "An Act concerning land titles," approved May 1,  1897, as amended, such notice shall also be filed in the State Tax Lien Registry, and the Department shall not have a preference over the rights  of any bona fide purchaser, mortgagee, judgment creditor or other lien  holder arising prior to the registration of such notice.(c) Index. The Department of Revenue shall maintain a State Tax Lien Index of all tax liens filed in the State Tax Lien Registry as provided for by the State Tax Lien Registration Act.(d) (Blank).(e) The taxpayer is liable for any filing fees imposed by the Department  for filing the lien in the State Tax Lien Registry and any filing fees imposed by the Department for the  release of that lien. The filing fees shall be paid to the Department in  addition to payment of the tax, penalty, and interest included in the amount of  the lien.  (Source: P.A. 100-22, eff. 1-1-18.)
35 ILCS 5/1104
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 11 - Liens And Jeopardy Assessment

 (from Ch. 120, par. 11-1104)Sec. 1104.         Duration  of Lien.  The lien provided herein shall continue for 20 years from the date of  filing the notice of lien under the provisions of section 1103 unless  sooner released, or otherwise discharged.  The provisions of this amendatory Act of 1984 shall apply to any lien  which has not expired on or before the effective date of this amendatory  Act of 1984.    (Source: P.A. 83-1416.)
35 ILCS 5/1106
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 11 - Liens And Jeopardy Assessment

 (from Ch. 120, par. 11-1106)Sec. 1106.     Nonliability for Costs.     The Department shall not be required to furnish any bond nor to make a  deposit for or pay any costs or fees of any court or officer thereof in any  legal proceedings pursuant to the  provisions of this Act.    (Source: P.A. 83-358; 83-889.)
35 ILCS 5/1107
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 11 - Liens And Jeopardy Assessment

 (from Ch. 120, par. 11-1107)Sec. 1107.     Claim to Property.     Whenever any process, issued from any court  for the enforcement or collection of any liability created by this Act, shall  be levied by any sheriff or other authorized person upon any personal  property, and such property shall be claimed by any person other than the  defendant as exempt from enforcement  of a judgment thereon by virtue of the exemption laws of this State, then it shall be  the duty of the person making such claim to give notice in writing of his  claim and of his or her intention to prosecute the same, to the sheriff or  other person within 10 days after the making of the levy. On receiving such  notice, the sheriff or other person shall proceed in accordance with the  provisions of Part 2 of Article XII of the Code of Civil Procedure, as amended.  The giving of  such notice within the 10-day period shall be a condition precedent to any  judicial action against the sheriff or other authorized person  for wrongfully  levying, seizing or selling the property and any such person  who fails to give notice within the time shall be forever barred  from bringing any judicial action against such sheriff or  other person for injury or damages to  or conversion of said property.    (Source: P.A. 83-346.)
35 ILCS 5/1108
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 11 - Liens And Jeopardy Assessment

 (from Ch. 120, par. 11-1108)Sec. 1108.     Foreclosure on Real Property.     In addition to any other remedy provided for by the laws of this State,  and provided that no hearing or proceedings for review provided by this Act  shall be pending, and the time for the taking thereof shall have expired,  the Department may foreclose in the circuit court any  lien on real property for any tax or penalty imposed by this Act to the  same extent and in the same manner as in the enforcement of other liens.  Such proceedings to foreclose shall not be instituted more than 5 years  after the filing of the notice of lien under the provisions of Section  1103. The process, practice and procedure for such foreclosure shall be  the same as provided in the Civil Practice Law, as  amended.    (Source: P.A. 82-783.)
35 ILCS 5/1110
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 11 - Liens And Jeopardy Assessment

(35 ILCS 5/1110) (from Ch. 120, par. 11-1110)Sec. 1110.     Redemption by State.The provisions of sections 5g and 5h of the Retailers' Occupation Tax  Act (relating to time for redemption by the State of real estate sold at  judicial or execution sale) as in effect on the effective date of this Act,  or as subsequently amended, shall apply for purposes of this Act as if such  sections were set forth herein in their entirety.    (Source: P.A. 76-261.)
35 ILCS 5/Art. 12 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 12 - Judicial Review

 ARTICLE 12.      JUDICIAL REVIEW.
35 ILCS 5/1201
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 12 - Judicial Review

 (from Ch. 120, par. 12-1201)Sec. 1201. Administrative Review Law; Illinois Independent Tax Tribunal Act of 2012. The provisions of the Administrative Review Law, and the rules adopted  pursuant thereto, shall apply to and govern all proceedings for the  judicial review of final actions of the Department referred to in Sections  908 (d) and 910 (d).  Such final actions shall constitute "administrative  decisions" as defined in Section 3-101 of the Code of Civil Procedure.Notwithstanding any other provision of law, on and after July 1, 2013, the provisions of the Illinois Independent Tax Tribunal Act of 2012, and the rules adopted pursuant thereto, shall apply to and govern all proceedings for the judicial review of final  administrative decisions of the Department that are subject to that Act, as defined in Section 1-70 of the Illinois Independent Tax Tribunal Act of 2012. (Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)
35 ILCS 5/1202
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 12 - Judicial Review

 (from Ch. 120, par. 12-1202)Sec. 1202. Venue. Except as otherwise provided in the Illinois Independent Tax Tribunal Act of 2012, the Circuit Court of the county wherein the taxpayer has his residence  or commercial domicile, or of Cook County in those cases where the taxpayer  does not have his residence or commercial domicile in this State, shall  have power to review all final administrative decisions of the Department  in administering the provisions of this Act.  (Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)
35 ILCS 5/1203
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 12 - Judicial Review

 (from Ch. 120, par. 12-1203)Sec. 1203.     Service, Certification and Dismissal.(a) Service. Service upon the Director or the Assistant Director of  summons issued in an action to review a final administrative decision of  the Department shall be service upon the Department.(b) Certification. The Department shall certify the record of its  proceedings if the taxpayer pays to it the sum of 75¢ per page of testimony  taken before the Department and 25¢ per page of all other matters contained  in such record, except that these charges may be waived where the  Department is satisfied that the aggrieved party is a poor person who  cannot afford to pay such charges.(c) Dismissal. If payment for such record is not made by the taxpayer  within 30 days after notice from the Department or the Attorney General of  the cost thereof, the court in which the proceeding is pending, on motion  of the Department, shall dismiss the complaint and shall enter judgment  against the taxpayer and in favor of the Department in accordance with the  final action of the Department, together with interest on any deficiency to  the date of entry of the judgment, and also for costs.    (Source: P.A. 76-261.)
35 ILCS 5/1204
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 12 - Judicial Review

(35 ILCS 5/1204) (from Ch. 120, par. 12-1204)Sec. 1204.     Modification of Assessment.An assessment reviewed under this Article shall be deemed confirmed or  abated consistent with the final decision in such proceeding.    (Source: P.A. 76-261.)
35 ILCS 5/Art. 13 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 13 - Crimes

 ARTICLE 13.      CRIMES.
35 ILCS 5/1301
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 13 - Crimes

 (from Ch. 120, par. 13-1301)Sec. 1301. Willful and Fraudulent Acts. Any person who is subject to the provisions of this Act and who  willfully fails to file a return, or who files a fraudulent return, or who willfully attempts in any other  manner to evade or defeat any tax imposed by this Act or the payment  thereof, or any accountant or other agent who knowingly enters false  information on the return of any taxpayer under this Act, shall, in addition to  other penalties, be guilty of a Class 4 felony for the  first offense and a Class 3 felony for each subsequent  offense.  Any person who is subject to this Act and who willfully violates  any rule or regulation of the Department  for the administration and enforcement of this Act or who fails to keep books  and records as required in this Act is, in addition to other penalties, guilty  of a Class A misdemeanor.  Any person whose commercial domicile or whose residence is in  this State and who is charged with a violation under this Section shall be  tried in the county where his commercial domicile or his residence is  located unless he asserts a right to be tried in another venue. A  prosecution for any act in violation of this Section may be  commenced at any time within 5 years of the commission of that act.       (Source: P.A. 94-1074, eff. 12-26-06.)
35 ILCS 5/1302
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 13 - Crimes

(35 ILCS 5/1302) (from Ch. 120, par. 13-1302)Sec. 1302. Willful Failure to Pay Over. Any person who accepts money that is due to the Department under this  Act from a taxpayer for the purpose of acting as the taxpayer's agent to  make the payment to the Department, but who willfully fails to remit such  payment to the Department when due, shall be guilty of a Class A misdemeanor.  Any such person who purports to make such payment by issuing or delivering  a check or other order upon a real or fictitious depository for the payment  of money, knowing that it will not be paid by the depository, shall be guilty  of a deceptive practice in violation of Section 17-1 of the Criminal Code  of 2012. Any person whose commercial domicile or whose  residence is in this State and who is charged with a violation under this  Section shall be tried in the county where his commercial domicile or his  residence is located unless he asserts a right to be tried in another  venue. A prosecution for any act in violation of this Section  may be commenced at any time within 5 years of the commission of that act.  (Source: P.A. 97-1150, eff. 1-25-13.)
35 ILCS 5/Art. 14 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 14 - Miscellaneous Provisions

 ARTICLE 14.      MISCELLANEOUS PROVISIONS.
35 ILCS 5/1402
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 14 - Miscellaneous Provisions

 (from Ch. 120, par. 14-1402)Sec. 1402. Notice.   Whenever notice is required by this Act, such notice may, if not  otherwise provided, be given or issued by mailing it by first-class mail addressed to the person concerned at his last known address.  Notice to a person who is under a legal disability or deceased, shall be  mailed to his last known address or, if the Department has received notice  of the existence of a fiduciary for such person or his estate, to such  fiduciary.  (Source: P.A. 97-507, eff. 8-23-11.)
35 ILCS 5/1403
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 14 - Miscellaneous Provisions

 (from Ch. 120, par. 14-1403)Sec. 1403.     Substitution of Parties.     Whenever any proceeding provided by this Act is begun before the  Department, either by the Department or by a person subject to this Act,  and such person thereafter dies or becomes a person under legal disability  before such  proceeding is concluded, the legal representative of the deceased or  of the person under legal disability shall notify  the Department of such death or legal disability. The legal representative,  as such, shall  then be substituted  by the Department for such person. If the legal representative fails to  notify the Department of his appointment as such legal representative, the  Department may, upon its own motion, substitute such legal representative  in the proceeding pending before the Department for the person who died or  became under legal disability.    (Source: P.A. 83-706.)
35 ILCS 5/1404
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 14 - Miscellaneous Provisions

 (from Ch. 120, par. 14-1404)Sec. 1404.         Appointment of Secretary of State as Agent for Service of  Process.  (a)  In general.  Any person who incurs tax liability under this Act, and  who removes from this State or conceals his whereabouts, shall be deemed  thereby to appoint the Secretary of State of Illinois his agent for service  of process or notice in any judicial or administrative proceeding under  this Act.  Such process or notice shall be served by the Department on the  Secretary of State by leaving, at the office of the Secretary of State at  least 15 days before the return day of such process or notice, a true and  certified copy thereof, and by sending to the taxpayer by registered or  certified mail, a like and true certified copy with an endorsement thereon  of the service upon said Secretary of State, addressed to such taxpayer  at his last known address.(b) Validity.  Service of process or notice in the manner and under the  circumstances provided in this section, shall be of the same force and validity  as if served upon the taxpayer personally within this State.  Proof of such  service upon the taxpayer in this State through the Secretary of State,  his agent, and by mailing to the last known address of the taxpayer may  be made in such judicial or administrative proceeding by the affidavit of  the Director, or by his duly authorized representative who made such service,  with a copy of the process or notice that was so served attached to such affidavit.    (Source: P.A. 76-261.)
35 ILCS 5/1405
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 14 - Miscellaneous Provisions

 (from Ch. 120, par. 14-1405)Sec. 1405.     Transferees.     The liability of a transferee of property of a taxpayer for any tax,  penalty or interest due the Department under this Act, shall be  assessed, paid and collected in the same manner and subject to the same  provisions as in the case of the tax to which the  liability relates, except that the period of limitations for the issuance  of a notice of deficiency with respect to such liability shall be as provided  in Section 905 (m). The term "transferee" includes donee, heir, legatee  and distributee and bulk purchasers under Section 902 (d).    (Source: P.A. 84-1308.)