reglab/housing_qa huggingface dataset:
35 ILCS 17/10-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 10 - Live Theater Production Tax Credit Act

Sec. 10-50. Live theater tax credit award program evaluation and reports.(a)  The Department's live theater tax credit award evaluation must include:(i) an assessment of the effectiveness of the program     in creating and retaining new jobs in Illinois;(ii) an assessment of the revenue impact of the     program;(iii) in the discretion of the Department, a review     of the practices and experiences of other states or nations with similar programs; and(iv) an assessment of the overall success of the     program. The Department may make a recommendation to extend, modify, or not extend the program based on the evaluation.(b) At the end of each fiscal quarter, the Department shall submit to the General Assembly a report that includes, without limitation:(i) an assessment of the economic impact of the     program, including the number of jobs created and retained, and whether the job positions are entry level, management, vendor, or production related;(ii) the  amount  of accredited theater production     spending brought to Illinois, including the amount of spending and type of Illinois vendors hired in connection with an accredited theater production; and(iii) a determination of whether those receiving     qualifying Illinois labor expenditure salaries or wages reflect the geographical, racial and ethnic, gender, and income level diversity of the State of Illinois.(c)  At the end of each fiscal year, the Department shall submit to the General Assembly a report that includes, without limitation:(i) the identification of each vendor that provided     goods or services that were included in an accredited theater production's Illinois production spending;(ii) a statement of the amount paid to each     identified vendor by the accredited theater production and whether the vendor is a minority-owned or women-owned business as defined in Section 2 of the Business Enterprise for Minorities, Women, and Persons with Disabilities Act; and(iii) a description of the steps taken by the     Department to encourage accredited theater productions to use vendors who are minority-owned or women-owned businesses. (Source: P.A. 100-391, eff. 8-25-17.)
35 ILCS 17/10-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 10 - Live Theater Production Tax Credit Act

Sec. 10-55. Program terms and conditions. Any documentary materials or data made available or received from an applicant by any agent or employee of the Department are confidential and are not public records to the extent that the materials or data consist of commercial or financial information regarding the operation of or the production of the applicant or recipient of any tax credit award under this Act.   (Source: P.A. 97-636, eff. 6-1-12.)
35 ILCS 17/10-80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 10 - Live Theater Production Tax Credit Act

(35 ILCS 17/10-80)Sec. 10-80. (Amendatory provisions; text omitted).  (Source: P.A. 97-636, eff. 6-1-12; text omitted.)
35 ILCS 17/Art. 15 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 17/ - Live Theater Production Tax Credit Act.|Article 15 - Amendatory Provisions

(35 ILCS 17/Art. 15 heading)             Article 15.  Amendatory Provisions (Amendatory provisions; text omitted)(Source: P.A. 97-636, eff. 6-1-12; text omitted.)
35 ILCS 20/Art. 1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 1

(35 ILCS 20/Art. 1 heading)              ARTICLE 1 (Uncodified provisions; text omitted)    (Source:  P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 20/Art. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 5

(35 ILCS 20/Art. 5 heading)              ARTICLE 5 (Amendatory provisions; text omitted)    (Source:  P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 20/Art. 10 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 10

(35 ILCS 20/Art. 10 heading)              ARTICLE 10 (Amendatory provisions; text omitted)(Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 20/Art. 15 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 15

(35 ILCS 20/Art. 15 heading)              ARTICLE 15 (This Article is compiled at 35 ILCS 158/)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 20/Art. 20 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 20

(35 ILCS 20/Art. 20 heading)              ARTICLE 20 (Amendatory provisions; text omitted)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 20/Art. 25 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 25

(35 ILCS 20/Art. 25 heading)              ARTICLE 25 (Amendatory provisions; text omitted)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 20/Art. 30 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 30

(35 ILCS 20/Art. 30 heading)              ARTICLE 30 (Amendatory provisions; text omitted)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 20/Art. 35 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 35

              ARTICLE 35 (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 20/35-1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 35

Sec. 35-1. Short title. This Article may be cited as the Tax Shelter Voluntary Compliance Law, and references in this Article to "this Law" mean this Article.  (Source: P.A. 93-840, eff. 7-30-04.)
30 ILCS 230/2a.1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 35

);For purposes of this subsection (c), if the Department subsequently determines that the correct amount of Illinois income tax was not paid for the taxable year, then the penalty relief under this Section shall not apply to any portion of the underpayment attributable to a tax avoidance transaction not paid to the State.      (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 20/35-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 35

Sec. 35-10. "Tax avoidance transaction" defined. For purposes of this Law, the term "tax avoidance transaction" means a plan or arrangement devised for the principal purpose of avoiding federal income tax. Tax avoidance transactions include, but are not limited to, "listed transactions" as defined in Treasury Regulations Section 1.6011-4(b)(2).    (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 20/35-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 35

Sec. 35-15. Use of evidence of participation in the program. The fact of a taxpayer's participation in the tax shelter voluntary compliance program shall not be considered evidence that the taxpayer in fact engaged in a tax avoidance transaction.    (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 20/35-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 35

(35 ILCS 20/35-90)Sec. 35-90.    (Amendatory provisions; text omitted).       (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 20/Art. 40 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 40

(35 ILCS 20/Art. 40 heading)              ARTICLE 40 (Amendatory provisions; text omitted)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 20/Art. 45 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 45

(35 ILCS 20/Art. 45 heading)              ARTICLE 45 (Amendatory provisions; text omitted)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 20/Art. 50 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 50

(35 ILCS 20/Art. 50 heading)              ARTICLE 50 (Amendatory provisions; text omitted)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 20/Art. 99 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 99

              ARTICLE 99 (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 20/99-99
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 20/ - Tax Shelter Voluntary Compliance Law.|Article 99

(35 ILCS 20/99-99)Sec. 99-99. Effective date.     This Act takes effect upon becoming law.    (Source:  P.A. 93-840, eff. 7-30-04.)
35 ILCS 128/Art. 1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

             ARTICLE 1.     CIGARETTE MACHINE OPERATORS' OCCUPATION TAX ACT    (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-1. Short title. This Act may be cited as the Cigarette Machine Operators' Occupation Tax Act.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-10. Tax imposed.(a) Beginning August 1, 2012, a tax is imposed upon all persons engaged in the business of operating a cigarette machine. The tax is imposed at the rate of 99 mills  per cigarette made or fabricated by a cigarette machine possessed by a cigarette machine operator.(b) If, after July 1, 2012, the General Assembly increases the rate of tax imposed under Section 2 of the Cigarette Tax Act, then the tax imposed under subsection (a) of this Section shall be increased by the same amount beginning on the effective date of the Cigarette Tax increase, but not earlier than August 1, 2012.(c) The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision thereof.(d) Persons subject to the tax imposed by this Act may reimburse themselves for their tax liability under this Act by separately stating such tax, less any credit the machine operator claims under subsection (b) of Section 1-40 of this Act on tobacco sold to and used by users of a cigarette machine to make or fabricate cigarettes, as an additional charge to users of cigarette machines.(e) If any cigarette machine operator collects an amount (however designated) which purports to reimburse such operator for his or her cigarette machine operators' occupation tax liability under this Act with respect to cigarettes that are not subject to cigarette machine operators' occupation tax under this Act, or if any cigarette machine operator, in collecting an amount (however designated) which purports to reimburse such operator for his or her cigarette machine operators' occupation tax liability measured by cigarettes made or fabricated by a cigarette machine that are subject to tax under this Act, collects more from the customer than the cigarette machine operators' cigarette machine operators' occupation tax liability in the transaction, the customer shall have a legal right to claim a refund of that amount from the cigarette machine operator. However, if such amount is not refunded to the customer for any reason, the cigarette machine operator is liable to pay such amount to the Department.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-20. Revocation, cancellation, or suspension of license.  The Department may, after notice and hearing as provided for by this Act, revoke, cancel, or suspend the license of any cigarette machine operator for the violation of any provision of this Act, or for noncompliance with the provisions of this Act, or for any noncompliance with any lawful rule or regulation promulgated by the Department under this Act, or because the licensee is determined to be ineligible for a cigarette machine operator's license for any one or more of the reasons provided for in Section 1-15 of this Act.Any cigarette machine operator aggrieved by any decision of the Department under this Section may, within 20 days after notice of the decision, protest and request a hearing. Upon receiving a written request for a hearing, the Department shall give notice in writing to the cigarette machine operator requesting the hearing that contains a statement of the charges preferred against the cigarette machine operator and that states the time and place fixed for the hearing. The Department shall hold the hearing in conformity with the provisions of this Act and then issue its final administrative decision in the matter to the cigarette machine operator. In the absence of a written protest and request for a hearing within 20 days, the Department's decision shall become final without any further determination being made or notice given.No license so revoked shall be reissued to any cigarette machine operator for a period of 6 months after the date of the final determination of such revocation. No license shall be reissued at all so long as the person who would receive the license is ineligible to receive a cigarette machine operator's license under this Act for any one or more of the reasons provided for in Section 1-15 of this Act.The Department, upon complaint filed in the circuit court, may, by injunction, restrain any person who fails or refuses to comply with any of the provisions of this Act from acting as a cigarette machine operator in this State.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-25. Restriction on tobacco used in cigarette machines.(a) Only roll-your-own tobacco products of a brand family and manufacturer identified on the State of Illinois Directory of Participating Manufacturers or the Illinois Directory of Compliant Non-Participating Manufacturers maintained by the Office of the Attorney General may be sold by cigarette machine operators to customers for use in cigarette machines possessed by the cigarette machine operator.(b) Only roll-your-own tobacco products meeting the requirements of subsection (a) and purchased at the place of business of the cigarette machine operator may be used in a cigarette machine at that location.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-30. Cigarette tubes used in cigarette machines.(a) All cigarette tubes used in cigarette machines in the possession of cigarette machine operators licensed under Section 1-15 of this Act shall be constructed of paper of a type determined by the Attorney General, pursuant to rules promulgated by the Attorney General under the provisions of the Administrative Procedure Act, to reduce the likely ignition propensity of cigarettes made by those tubes.(b) A cigarette machine operator is not required to comply with subsection (a) of this Section until the Attorney General has promulgated rules implementing subsection (a) and the rules have become effective.  The effective date for such rules shall be no earlier than 6 months after the date on which an appropriate nationally recognized standard is developed for the reduced ignition propensity of cigarette tubes.  (Source: P.A. 97-688, eff. 6-14-12; 98-1163, eff. 1-9-15.)
35 ILCS 128/1-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-35. Cigarette machine operators; sale of cigarettes.(a) The cigarette machine operator is responsible for complying with all State and federal laws and regulations regarding packaging and labeling of original packages of cigarettes.(b) A person possessing a cigarette machine operator license may not purchase unstamped cigarettes from an in-State or out-of-State manufacturer or distributor of cigarettes.(c) Cigarettes made or fabricated by a cigarette machine may not be sold or distributed to, or possessed by, manufacturers, distributors, secondary distributors, manufacturer representatives, or retailers, except the cigarette machine operator.(d) A cigarette machine possessed by a cigarette machine operator shall have a secure meter that counts the number of cigarettes made or fabricated by the cigarette machine and that cannot be accessed, altered, or reset by the machine operator, except for the sole purpose of taking meter readings.  (Source: P.A. 97-688, eff. 6-14-12.)
35 ILCS 128/1-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-40. Returns.(a) Cigarette machine operators shall file a return and remit the tax imposed by Section 1-10 by the 15th day of each month covering the preceding calendar month. Each such return shall show: the quantity of cigarettes made or fabricated during the period covered by the return; the beginning and ending meter reading for each cigarette machine for the period covered by the return;  the quantity of such cigarettes sold or otherwise disposed of during the period covered by the return; the brand family and manufacturer and quantity of tobacco products used to make or fabricate cigarettes by use of a cigarette machine; the license number of each distributor from whom tobacco products are purchased; the type and quantity of cigarette tubes purchased for use in a cigarette machine;  the type and quantity of cigarette tubes used in a cigarette machine;  and such other information as the Department may require. Such returns shall be filed on forms prescribed and furnished by the Department. The Department may promulgate rules to require that the cigarette machine operator's return be accompanied by appropriate computer-generated magnetic media supporting schedule data in the format required by the Department, unless, as provided by rule, the Department grants an exception upon petition of a cigarette machine operator.Cigarette machine operators shall send a copy of those returns, together with supporting schedule data, to the Attorney General's Office by the 15th day of each month for the period covering the preceding calendar month.(b) Cigarette machine operators may take a credit against any tax due under Section 1-10 of this Act for taxes imposed and paid under the Tobacco Products Tax Act of 1995 on tobacco products sold to a customer and used in a rolling machine located at the cigarette machine operator's place of business.  To be eligible for such credit, the tobacco product must meet the requirements of subsection (a) of Section 1-25 of this Act.  This subsection (b) is exempt from the provisions of Section 1-155 of this Act.(c) If any payment provided for in this Section exceeds the cigarette machine operator's liabilities under this Act, as shown on an original return, the cigarette machine operator may credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department. (Source: P.A. 100-1171, eff. 1-4-19.)
35 ILCS 128/1-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 128/ - Cigarette Machine Operators' Occupation Tax Act.|Article 1 - Cigarette Machine Operators' Occupation Tax Act

Sec. 1-50. Failure to file return or pay tax; penalty; protest. In case any person who is required to file a return under this Act fails to file a return, or files a return and fails to remit the correct amount of tax, the Department shall determine the amount of tax due from him according to its best judgment and information, which amount so fixed by the Department shall be prima facie correct and shall be prima facie evidence of the correctness of the amount of tax due, as shown in such determination. Proof of such determination by the Department may be made at any hearing before the Department or in any legal proceeding by a reproduced copy of the Department's record relating thereto in the name of the Department under the certificate of the Director of Revenue. Such reproduced copy shall, without further proof, be admitted into evidence before the Department or in any legal proceeding and shall be prima facie proof of the correctness of the amount of tax due, as shown therein. The Department shall issue such person a notice of tax liability for the amount of tax claimed by the Department to be due, together with a penalty in an amount determined in accordance with Sections 3-3, 3-5 and 3-6 of the Uniform Penalty and Interest Act. If such person or the legal representative of such person, within 60 days after such notice, files a written protest to such notice of tax liability and requests a hearing thereon, the Department shall give notice to such person or the legal representative of such person of the time and place fixed for such hearing and shall hold a hearing in conformity with the provisions of this Act, and pursuant thereto shall issue a final assessment to such person or to the legal representative of such person for the amount found to be due as a result of such hearing. If a written protest to the notice of tax liability and a request for a hearing thereon is not filed within 60 days after such notice of tax liability, such notice of tax liability shall become final without the necessity of a final assessment being issued and shall be deemed to be a final assessment.  (Source: P.A. 97-688, eff. 6-14-12.)