reglab/housing_qa huggingface dataset:
20 ILCS 2505/2505-25
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b3)Sec. 2505-25.     Retailers' Occupation Tax Act.     The Department has the power to  administer and enforce all the rights, powers, and duties  contained in the Retailers' Occupation Tax Act to collect all revenues  thereunder and to succeed to all the  rights, powers, and duties previously exercised by the Department of  Finance  in connection therewith.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-30
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b4)Sec. 2505-30.     Cigarette Tax Act.     The Department has the power  to administer and enforce all the  rights, powers, and duties  contained in the Cigarette Tax Act to  collect all revenues thereunder and to succeed to all the rights, powers,  and duties previously exercised by the Department of Finance in connection  therewith.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-35
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b5)Sec. 2505-35.     Public Utilities Revenue Act.     The Department has the power to  administer and enforce all the rights, powers, and duties  contained in the Public Utilities Revenue Act to collect all revenues  thereunder and to succeed to all the  rights, powers, and duties previously exercised by the Department of  Finance  in connection therewith.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-40
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b6)Sec. 2505-40.     Liquor Control Act of 1934.     The Department has the power to  administer and enforce all the rights, powers, and duties  contained in Articles VII-A and VIII of the Liquor Control Act of 1934, to  collect all revenues  thereunder and to succeed to all the rights, powers, and duties previously  exercised by the Department of Finance in connection therewith.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-45
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b7)Sec. 2505-45.     Oil Inspection Act.     The Department has the power to  exercise the rights, powers, and duties previously vested in  the Department of Finance and its predecessors by the Oil Inspection Act.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-60
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b10)Sec. 2505-60.     Statistical records of taxes collected.     The Department has the  power to maintain and preserve adequate statistical records of  taxes  collected under each of the laws set forth in the  Sections following Section 2505-10 and preceding this Section and to make  those records  available to the public.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-65
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b12)Sec. 2505-65. Exchange of information.(a) The Department has the power to exchange with any state, with  any local subdivisions of any state, or  with the federal government, except when specifically prohibited by law,  any information that may be necessary to efficient tax  administration and  that may be acquired as a result of the administration of the laws set forth in  the Sections following Section 95-10 and  preceding  Section 2505-60.(b) The Department has the power to exchange with the  Department of Healthcare and Family Services    information that may be necessary for the enforcement of child support  orders entered pursuant to the Illinois Public Aid Code, the Illinois Marriage  and  Dissolution of Marriage Act, the Non-Support of Spouse and Children Act, the  Non-Support Punishment Act, the  Revised Uniform Reciprocal Enforcement of Support Act, the  Uniform Interstate Family Support Act, the Illinois Parentage Act of 1984, or the Illinois Parentage Act of 2015.  Notwithstanding any provisions in this Code to the contrary, the  Department of Revenue shall not be liable to any person for any disclosure of  information to the Department of Healthcare and Family Services (formerly Illinois Department of Public Aid)  under this subsection (b) or for any other action taken in good faith to comply  with the requirements of this subsection (b).  (Source: P.A. 99-85, eff. 1-1-16.)
20 ILCS 2505/2505-70
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b24)Sec. 2505-70.     Messages Tax Act; Gas Revenue Tax Act.     The Department has the  power to exercise all the rights, powers, and duties vested in  the  Department by the Messages Tax Act and the Gas  Revenue Tax Act.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-80
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b26)Sec. 2505-80.     Cigarette Use Tax Act.     The Department has the power to exercise  all the rights, powers, and duties vested in the  Department by the Cigarette Use Tax Act.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-85
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b27)Sec. 2505-85.     Hotel Operators' Occupation Tax Act.     The Department has the  power to exercise all the rights, powers, and duties vested in  the  Department by the Hotel Operators' Occupation Tax Act.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-90
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b28)Sec. 2505-90.     Use Tax Act.     The Department has the power to  exercise all the rights, powers, and duties vested in the  Department by the Use Tax Act.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-95
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b29)Sec. 2505-95.     County retailers' occupation and service occupation taxes.     The  Department has the power to administer and enforce all ordinances  and resolutions of  counties imposing a retailers' occupation tax or a service occupation  tax authorized by Sections 25.05-2 and 25.05-3, respectively, of "An  Act to revise the law in relation to counties", approved March 31, 1874  (repealed).    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-100
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b30)Sec. 2505-100.     Service Occupation Tax Act; Service Use Tax Act.     The  Department has the power to exercise all the rights, powers,  and duties vested in the  Department by the Service Occupation Tax Act and the Service Use Tax Act.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-105
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b31)Sec. 2505-105.     Coin-Operated Amusement Device and Redemption Machine Tax Act.     The Department has the power to exercise all the rights,  powers, and duties vested in  the Department by the Coin-Operated Amusement Device  and Redemption Machine Tax Act.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-175
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39c-2)Sec. 2505-175.         Business in interstate commerce; restricted application of  tax statutes. It is the intent of the General Assembly that  provisions in  any Illinois tax statute that restrict application of the statute  by stating substantially as follows:such taxes are not imposed with respect to any business     in interstate commerce, or otherwise to the extent to which such business may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State    shall be construed to preclude taxation of only businesses not subject to  taxation under the latest interpretation of the United States Constitution  and statutes of the United States.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-190
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39c-4)Sec. 2505-190. Tax Compliance and Administration Fund.(a) Amounts  deposited into the Tax Compliance and  Administration Fund, a special fund in the State treasury that is hereby  created, must be appropriated to the Department to  reimburse the Department for its costs of collecting, administering, and  enforcing the tax laws that provide for deposits into the Fund. Moneys in the Fund shall consist of deposits provided for in tax laws, reimbursements, or other payments received from units of local government for administering a local tax or fee on behalf of the unit of local government in accordance with the Local Tax Collection Act, or other payments designated for deposit into the Fund.(b) As soon as possible after July 1, 2015, and as soon as possible after each July 1 thereafter through July 1, 2016, the Director of the Department of Revenue shall certify the balance in the Tax Compliance and Administration Fund as of July 1, less any amounts obligated, and the State Comptroller shall order transferred and the State Treasurer shall transfer from the Tax Compliance and Administration Fund to the General Revenue Fund the amount certified that exceeds $2,500,000. (Source: P.A. 99-517, eff. 6-30-16; 100-23, eff. 7-6-17.)
20 ILCS 2505/2505-200
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (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.)
20 ILCS 2505/2505-205
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39c-1b)Sec. 2505-205.     Return by facsimile.     Consistent with rules  adopted by the  Department, a person may transmit, by facsimile, any return or  document required to be filed with the Department under any Act administered by  the Department. A signature on a return or other document filed in accordance  with regulations promulgated by the Department and transmitted by facsimile is  prima facie evidence for all purposes that the document was actually signed by  the person whose signature appears on the facsimile.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-210
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39c-1)Sec. 2505-210. Electronic funds transfer.(a) The Department may provide means by which  persons having a tax liability under any Act administered by the Department  may use electronic funds transfer to pay the tax liability.(b) Mandatory payment by electronic funds transfer. Except as otherwise provided in a tax Act administered by the Department, a taxpayer (other than an individual taxpayer) who has an annual tax liability of $20,000 or more and an individual taxpayer who has an annual tax liability of $200,000 or more shall make all payments of that tax to the Department by electronic funds transfer.  Before August 1 of each year,  beginning in 2002, the Department shall notify all taxpayers required to make  payments by electronic funds transfer.  All taxpayers required to make payments  by electronic funds transfer shall make those payments for a minimum of one  year beginning on October 1.  For purposes of this subsection (b), the term  "annual tax liability" means, except as provided in subsections (c) and (d) of  this Section, the sum of the taxpayer's liabilities under a tax Act  administered by the Department  for the immediately preceding calendar year.(c) For purposes of subsection (b), the term "annual tax liability" means,  for a taxpayer that incurs a tax liability under the Retailers' Occupation Tax  Act, Service Occupation Tax Act, Use Tax Act, Service Use Tax Act, or any other  State or local occupation or use tax law that is administered by the  Department, the sum of the taxpayer's liabilities under the Retailers'  Occupation Tax Act, Service Occupation Tax Act, Use Tax Act, Service Use Tax  Act, and all other State and local occupation and use tax laws administered by  the Department for the immediately preceding calendar year.(d) For purposes of subsection (b), the term "annual tax liability" means,  for a taxpayer that incurs an Illinois income tax liability, the greater of:(1) the amount of the taxpayer's tax liability under     Article 7 of the Illinois Income Tax Act for the immediately preceding calendar year; or(2) the taxpayer's estimated tax payment obligation     under Article 8 of the Illinois Income Tax Act for the immediately preceding calendar year.(e) The Department shall adopt such rules as are necessary to effectuate a  program of electronic funds transfer and the requirements of this Section.  (Source: P.A. 100-1171, eff. 1-4-19; 101-27, eff. 6-25-19.)
20 ILCS 2505/2505-215
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39c-3)Sec. 2505-215.         Installment agreements; guaranteed remittance or automated  clearing house debit payments. Any taxpayer who has entered into  an installment agreement  for payment of a tax liability and who, during any 12-month period, has  issued or delivered 3 or more checks or other orders for payment that have  been dishonored may be required by the Department to make  future payments by guaranteed remittance or to authorize automated clearing  house debit payments.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-250
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39c)Sec. 2505-250. Compromising debts due to the State. Under no  circumstances shall any officer or employee of the  Department compromise any debt due to this State, except in case  of actions of the Director after review by the board of appeals provided  for by Section 2505-505.  However, claims or accounts receivable of less than $1,000 may be written off  the  Department's records and cancelled by the Department without complying with  the provisions of Section 2 of the Uncollected State Claims Act when the  Department determines that  the cost of collecting the claim or account would exceed the  amount to be collected.  The Department shall submit to the Comptroller a list of all such claims  or accounts written off the Department's records.  (Source: P.A. 98-584, eff. 8-27-13.)
20 ILCS 2505/2505-255
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

Sec. 2505-255. Payment by credit card. The Department may adopt rules and regulations for payment by credit card of any amount due under any Act administered by the Department only when the Department is not required to pay a discount fee charged by the credit card issuer.  (Source: P.A. 98-425, eff. 8-16-13.)
20 ILCS 2505/2505-275
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39e)Sec. 2505-275.     Tax overpayments.     In the case of overpayment of any  tax liability arising from  an Act administered by the Department, the Department may credit the amount  of the overpayment and any interest thereon against any final tax liability  arising under that or any other Act administered by the Department. The  Department may enter into agreements with the Secretary of the Treasury of the  United States (or his or her delegate) to offset all or part of an overpayment  of such a tax liability against any liability arising from a tax imposed under  Title 26 of the United States Code. The Department may collect a fee from the  Secretary of the Treasury of the United States (or his or her delegate) to  cover  the full cost of offsets taken, to the extent allowed by federal law, or, if  not allowed by federal law, from the taxpayer by offset of the  overpayment.    (Source: P.A. 91-239, eff. 1-1-00; 92-492, eff. 1-1-02; 92-826, eff. 8-21-02.)
20 ILCS 2505/2505-300
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b15)Sec. 2505-300.     Failure or neglect to comply with tax laws.     The Department has  the power to  request the institution of proceedings, actions, and  prosecutions to enforce the laws relating to the penalties, liabilities,  and  punishment of public officers, persons or officers or agents  or  corporations for failure or neglect to comply with the provisions of any  law administered by the Department.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-305
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b15.1)Sec. 2505-305. Investigators.(a) The Department has the power to  appoint investigators to conduct all investigations,  searches, seizures, arrests, and other duties imposed under the provisions  of any law administered by the Department.    Except as provided in subsection (c), these investigators have  and  may exercise all the powers of peace officers solely for the purpose of  enforcing taxing measures administered by the Department.(b) The Director must authorize to each investigator employed under this  Section and  to any other employee of the Department exercising the powers of a peace  officer a  distinct badge that, on its face, (i) clearly states that the badge is  authorized  by the  Department and (ii)  contains a unique identifying number.  No other badge shall be authorized by  the Department.(c) The Department may enter into agreements with the Illinois Gaming Board providing that investigators appointed under this Section shall exercise the peace officer powers set forth in paragraph (20.6) of subsection (c) of Section 5 of the Illinois Gambling Act.    (Source: P.A. 101-31, eff. 6-28-19.)
20 ILCS 2505/2505-310
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b15.2)Sec. 2505-310. Obtaining evidence. The Department has the power to expend sums that the Director deems  necessary from  contractual services appropriations for the purchase of evidence and for  the employment of persons to obtain evidence. The sums shall be  advanced  to investigators authorized by the Director to expend funds, on vouchers  signed by the Director.In addition, the Director is authorized to maintain  one or more commercial checking accounts with any State banking corporation  or corporations organized under or subject to the Illinois Banking Act for  the deposit and withdrawal of moneys to be used solely for the purchase  of evidence and for the employment of persons to obtain evidence.  No check  may be written on nor any withdrawal made from such an account except on  the  written signature of 2 persons designated by the Director to write  those checks and make those withdrawals.  The balance  of moneys on deposit in any  such account shall not exceed $25,000 at any time, nor shall any one check  written on or single withdrawal made from any such account exceed $25,000.  (Source: P.A. 98-425, eff. 8-16-13.)
20 ILCS 2505/2505-315
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b16)Sec. 2505-315.     Taking testimony; requiring production of documents.     The  Department has the power to take testimony and proof under oath  and to require the  production of books, papers, and documents pertinent to any tax assessment,  levy, excise, investigation, inquiry, or hearing and for that purpose to  subpoena and to compel the attendance of witnesses and to issue subpoenas  duces tecum.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-320
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b17)Sec. 2505-320.     Administrative oaths.     The Department has the power to administer all oaths authorized or required under the  provisions of any of the laws under its jurisdiction or to delegate that  power in writing to any officer or employee of the Department.    (Source: P.A. 91-239, eff. 1-1-00.)