reglab/housing_qa huggingface dataset:
35 ILCS 200/32-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 9 - Other Provisions

(35 ILCS 200/32-20)Sec. 32-20.     Statutes repealed.     The following Acts are repealed:The Local Tax Reimbursement Act.The Special Assessment Apportionment Act.The Revenue Act of 1939.The Truth in Taxation Act.The Uncollectable Tax Act.The Real Property Improvement Assessment Act.The Real Estate Transfer Tax Act.The Special Service Area Tax Act.The Special Assessment Benefiting State Property Act.The Local Governmental Tax Collection Act.The Taxing District Reserve Fund Act.The Limitation on Collection of Personal Property Tax Act.The Property Tax Extension Limitation Act.The Fiscal Responsibility Report Card Act.    (Source: P.A. 88-455.)
35 ILCS 450/Art. 1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 1 - (The Hydraulic Fracturing Regulatory Act is compiled at 225 ILCS 732/)

(35 ILCS 450/Art. 1 heading)             ARTICLE 1.  (The Hydraulic Fracturing Regulatory Act   is compiled at 225 ILCS 732/)      (Source: P.A. 98-22, eff. 6-17-13.)
35 ILCS 450/Art. 2 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 2 - Illinois Hydraulic Fracturing Tax Act

             ARTICLE 2.  (Source: P.A. 98-22, eff. 6-17-13.)
35 ILCS 450/2-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 2 - Illinois Hydraulic Fracturing Tax Act

Sec. 2-5. Short title. This Act may be cited as the "Illinois Hydraulic Fracturing Tax Act".  (Source: P.A. 98-22, eff. 6-17-13.)
35 ILCS 450/2-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 2 - Illinois Hydraulic Fracturing Tax Act

Sec. 2-20. Taxable value; method of determining.  The Department may determine the value of products severed from a production unit when the operator and purchaser are affiliated persons, when the sale and purchase of products is not an arm's length transaction, or when products are severed and removed from a production unit and a value is not established for those products. The value determined by the Department shall be commensurate with the actual price received for products of like quality, character, and use which are severed in the same field or area.  If there are no sales of products of like quality, character, and use severed in the same field or area, then the Department shall establish a reasonable value based on sales of products of like quality, character, and use which are severed in other areas of the State, taking into consideration any other relevant factors.  (Source: P.A. 98-22, eff. 6-17-13.)
35 ILCS 450/2-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 2 - Illinois Hydraulic Fracturing Tax Act

Sec. 2-25. Withholding of tax.  Any purchaser who makes a monetary payment to a producer for his or her portion of the value of products from a production unit shall withhold from such payment the amount of tax due from the producer. Any purchaser who pays any tax due from a producer shall be entitled to reimbursement from the producer for the tax so paid and may take credit for such amount from any monetary payment to the producer for the value of products. To the extent that a purchaser required to collect the tax imposed by this Act has actually collected that tax, such tax is held in trust for the benefit of the State of Illinois.  (Source: P.A. 98-22, eff. 6-17-13.)
35 ILCS 450/2-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 2 - Illinois Hydraulic Fracturing Tax Act

Sec. 2-35. Registration of purchasers.  A person who engages in business as a purchaser of oil or gas in this State shall register with the Department. Application for a certificate of registration shall be made to the Department upon forms furnished by the Department and shall contain any reasonable information the Department may require. Upon receipt of the application for a certificate of registration in proper form, the Department shall issue to the applicant a certificate of registration.  (Source: P.A. 98-22, eff. 6-17-13.)
35 ILCS 450/2-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 2 - Illinois Hydraulic Fracturing Tax Act

Sec. 2-40. Inspection of records by the Department; subpoena power, contempt.  The Department shall have the power to require any operator, producer, transporter, or person purchasing any oil or gas severed from the earth or water to furnish any additional information deemed to be necessary for the purpose of computing the amount of the tax, and for such purpose to examine the meter and other charts, books, records, and all files of such person, and for such purpose the Department shall have the power to issue subpoenas and examine witnesses under oath, and if any witness shall fail or refuse to appear at the request of the Director, or refuses access to books, records, and files, the circuit court of the proper county, or the judge thereof, on application of the Department, shall compel obedience by proceedings for contempt, as in the case of disobedience of the requirements of a subpoena issued from such court or a refusal to testify therein.  (Source: P.A. 98-22, eff. 6-17-13.)
35 ILCS 450/2-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 2 - Illinois Hydraulic Fracturing Tax Act

Sec. 2-45. Purchaser's return and tax remittance.  Each purchaser shall make a return to the Department showing the quantity of oil or gas purchased during the month for which the return is filed, the price paid therefor, total value, the name and address of the operator or other person from whom the same was purchased, a description of the production unit in the manner prescribed by the Department from which such oil or gas was severed and the amount of tax due from each production unit for each calendar month. All taxes due, or to be remitted, by the purchaser shall accompany this return. The return shall be filed on or before the last day of the month after the calendar month for which the return is required. The Department shall forward the necessary information to each Chief County Assessment Officer for the administration and application of ad valorem real property taxes at the county level. This information shall be forwarded to the Chief County Assessment Officers in a yearly summary before March 1 of the following calendar year. The Department may require any additional report or information it may deem necessary for the proper administration of this Act.Such returns shall be filed electronically in the manner prescribed by the Department. Purchasers shall make all payments of that tax to the Department by electronic funds transfer unless, as provided by rule, the Department grants an exception upon petition of a purchaser. Purchasers' returns must 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 purchaser.If any payment provided for in this Section exceeds the purchaser's liabilities under this Act, as shown on an original return, the purchaser 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 450/2-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 2 - Illinois Hydraulic Fracturing Tax Act

Sec. 2-55. Tax withholding and remittance when title to minerals disputed.  When the title to any oil or gas severed from the earth or water is in dispute and the purchaser of such oil or gas is withholding payments on account of litigation, or for any other reason, such purchaser is hereby authorized, empowered and required to deduct from the gross amount thus held the amount of the tax imposed and to make remittance thereof to the Department as provided in this Act.  (Source: P.A. 98-22, eff. 6-17-13.)
35 ILCS 450/2-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 2 - Illinois Hydraulic Fracturing Tax Act

Sec. 2-60. Transporters.  When requested by the Department, all transporters of oil or gas out of, within or across the State of Illinois shall be required to furnish the Department such information relative to the transportation of such oil or gas as the Department may require. The Department shall have authority to inspect bills of lading, waybills, meter, or other charts, documents, books and records as may relate to the transportation of oil or gas in the hands of each transporter. The Department shall further be empowered to demand the production of such bills of lading, waybills, charts, documents, books, and records relating to the transportation of oil or gas at any point in the State of Illinois.  (Source: P.A. 98-22, eff. 6-17-13.)
35 ILCS 450/2-65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 2 - Illinois Hydraulic Fracturing Tax Act

Sec. 2-65. Rulemaking.  The Department is hereby authorized to adopt any rules as may be necessary to administer and enforce the provisions of this Act.  (Source: P.A. 98-22, eff. 6-17-13.)
35 ILCS 450/2-70
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 2 - Illinois Hydraulic Fracturing Tax Act

Sec. 2-70. Incorporation by reference.  All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the "Retailers' Occupation Tax Act" which are not inconsistent with this Act, and all provisions of the Uniform Penalty and Interest Act shall apply, as far as practicable, to the subject matter of this Act to the same extent as if such provisions were included herein.  (Source: P.A. 98-22, eff. 6-17-13.)
35 ILCS 450/2-75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 2 - Illinois Hydraulic Fracturing Tax Act

(35 ILCS 450/2-75)Sec. 2-75. Distribution of proceeds.  All moneys received by the Department under this Act shall be paid into the General Revenue Fund in the State treasury.  (Source: P.A. 98-22, eff. 6-17-13.)
35 ILCS 450/Art. 3 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 3 - Amendatory Provisions

(35 ILCS 450/Art. 3 heading)             ARTICLE 3.  (Amendatory provisions; text omitted)    (Source: P.A. 98-22, eff. 6-17-13; text omitted.)
35 ILCS 450/Art. 9 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 9 - Effective Date

             ARTICLE 9.  (Source: P.A. 98-22, eff. 6-17-13.)
35 ILCS 450/99-999
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 450/ - Illinois Hydraulic Fracturing Tax Act.|Article 9 - Effective Date

(35 ILCS 450/99-999)Sec. 99-999. Effective date. This Act takes effect upon becoming law.    (Source: P.A. 98-22, eff. 6-17-13.)
35 ILCS 516/Div. 1 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 1 - General Provisions

 Division 1.      General provisions
35 ILCS 516/1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 1 - General Provisions

Sec. 1.     Short title.     This Act may be cited as the Mobile Home Local Services Tax Enforcement Act.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 1 - General Provisions

Sec. 5.     Definitions.     As used in this Act:"Mobile home" means that term as defined in the Mobile Home Local Services  Tax Act.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 1 - General Provisions

(35 ILCS 516/10)Sec. 10.     Application.     This Act applies to delinquencies in payment of  the tax imposed by the Mobile Home Local Services Tax Act.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/Div. 2 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 2 - Enforcement Actions

 Division 2.      Enforcement actions
35 ILCS 516/15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 2 - Enforcement Actions

Sec. 15.     Lien; payments by representative or agent.     When a mobile home is  taxed to any person as agent for another, or in a representative capacity,  the agent or representative shall have a lien on the mobile home, or any mobile  home of his or her principal in the agent's possession,  until he or she is  indemnified against the payment thereof, or, if he or she has paid the tax,  until he or she is reimbursed for the payment.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 2 - Enforcement Actions

Sec. 25.     Preventing waste to mobile homes; receiver.     During the pendency  of  any tax foreclosure proceeding and until the time to redeem the mobile home  sold  expires, or redemption is made, from any sale made under any judgment  foreclosing the lien of taxes, no waste shall be committed or suffered on any  of the mobile homes involved. The mobile home shall be maintained in good  condition  and repair. When violations of local building, health, or safety codes or  violations of mobile home park rules and regulations make the  mobile home dangerous or hazardous, when taxes on the mobile home are  delinquent for  2 years or more, or when in the judgment of the court it is to the best  interest of the parties, the court may, upon the verified petition of any party  to the proceeding, or the holder of the certificate of purchase, appoint a  receiver for the mobile home with like powers and duties of receivers as in  cases of foreclosure of mortgages or trust deeds.  The court,  in its  discretion,  may take any other action as may be necessary or desirable to prevent waste  and maintain the mobile home in good condition and repair.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 2 - Enforcement Actions

Sec. 30.     No receiver for homestead dwelling.     No receiver shall be  appointed under the provisions of Section 25 for mobile homes used  as a family dwelling and occupied  by the owner as a residence at the time the unpaid taxes became a lien and  continuously thereafter.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 2 - Enforcement Actions

Sec. 40.     Tax abatement after acquisition by a governmental unit.     When  any county or municipality acquires a mobile home through the foreclosure of a  lien, through a judicial order, through the foreclosure of receivership  certificate lien, or by acceptance of a certificate of title in lieu of  foreclosing any lien  against the mobile home, or when any county or other taxing district  acquires a certificate of title for a mobile home under Section 35 or Sections  90 and 200,  all due or unpaid mobile home taxes and existing liens for unpaid mobile home  taxes  imposed or pending under any law or ordinance of this State or any of its  political subdivisions shall become null and void.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 2 - Enforcement Actions

Sec. 45.     Notice to county officials; voiding of tax bills.     The county  board or corporate authorities of the county, or other taxing district  acquiring a mobile home under Section 35 shall give written notice of the  acquisition to the chief county assessment officer and the county collector and  the county clerk of the county in which the mobile home is located, and request  the voiding of the tax liens as provided in this Section. The notice shall  describe the acquired mobile home by the vehicle identification number of the  mobile home, if there is one.Upon receipt of the notice, the county collector and county clerk or county  assessor, as appropriate shall void the current and all prior unpaid taxes on  the records in their respective offices by entering the following statement  upon their records for the mobile home:  "Acquired by ... (name of county or  municipality acquiring the mobile home under Section 35). Taxes due and unpaid  on this mobile home ... (give vehicle identification number, if any, and  location of the mobile home) ... are waived and null and void under Section 45  of the Mobile Home Local Services Tax Enforcement Act.  The tax bills of this  mobile home are hereby voided and liens for the taxes are extinguished."    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 2 - Enforcement Actions

Sec. 50.     Liability of owner; rights of tax purchaser.     Nothing in  Sections 40 and 45 shall relieve any owner liable for delinquent  mobile home taxes under the Mobile Home Local Services Tax Act from the payment  of any delinquent taxes or liens which have become null and void under those  Sections.Sections 45 and 50 shall not adversely affect the rights or interests  of the holder of any bona fide certificate of purchase of the mobile home for  delinquent taxes.  However, upon acquisition of a mobile home by a governmental unit as set forth  in Section 40, the rights and interests of the holder of any bona fide  certificate of purchase of the mobile home for delinquent taxes shall be  limited to a sale in error and a refund as provided under Section 255.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 2 - Enforcement Actions

Sec. 55.         Published notice of annual application for judgment and sale;  delinquent taxes. At any time after all taxes have become delinquent in any  year, the Collector shall publish an advertisement,  giving notice of the intended application for judgment and sale of the  delinquent mobile homes.  Except as provided below, the advertisement shall be  in a newspaper published in the township or road district in which the  mobile homes  are located. If there is no newspaper published in the township or road  district, then the notice shall be published in some newspaper in the same  county as the township or road district, to be selected by the county  collector.  When the mobile home is in an incorporated town which has superseded a  civil township, the advertisement shall be in a newspaper published in the  incorporated town or if there is no such newspaper, then in a newspaper  published in the county.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 2 - Enforcement Actions

Sec. 60. Times of publication of notice. The advertisement shall be  published once at least 10 days before the day on which judgment is to be  applied for, and shall contain a list of the delinquent mobile homes upon which  the taxes or any part thereof remain due and unpaid, the names of owners,  the street and the common address where the mobile home is  sited, if known, the vehicle identification number, if known, the total amount due, and the year or years for  which they are due.  In counties of less than 3,000,000 inhabitants,  advertisement shall include notice of the registration requirement for persons  bidding at the sale.The collector shall give notice that he or she will apply to the circuit  court on a specified day for judgment against the mobile homes for the taxes,  and costs, and for an order to sell the mobile homes for the satisfaction of  the amount due.The collector shall also give notice of a date within the next 5 business  days after the date of application on which all the mobile homes for the sale  of which an order is made will be exposed to public sale at a location within  the county designated by the county collector, for the amount of taxes and  cost due.  The advertisement published according to the provisions of this  Section shall be deemed to be sufficient notice of the intended application for  judgment and of the sale of mobile homes under the order of the court. A county with fewer than 3,000,000 inhabitants may, by joint agreement, combine its tax sale with the tax sale of one or more other contiguous counties; such a joint tax sale shall be held at a location in one of the participating counties.  (Source: P.A. 101-379, eff. 1-1-20.)
35 ILCS 516/65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 2 - Enforcement Actions

Sec. 65.     Costs of publishing delinquent list.     A county shall pay for  the printer for advertising delinquent lists for mobile homes, $0.40 per column  line, to be taxed and collected as costs.The printer shall receive for printing the preamble, the descriptive  headings, the affidavit, and any other matter accompanying the  delinquent list, the sum of $0.40 per line, to be paid by the  county.No costs except printer's fee shall be charged on any mobile homes  forfeited to the State.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/70
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 2 - Enforcement Actions

Sec. 70.     Sale of mobile homes previously ordered sold.     A mobile home  ordered sold by unexecuted judgments and orders of sale, previously entered,  shall be included in the advertisement for sale only under the previous orders,  and shall be sold in the order in which they appear in the delinquent list  contained in the advertisement. At any time between annual sales the county  collector also may advertise for sale any mobile homes subject to sale under  orders previously entered and not executed for any reason. The advertisement  and sale shall be regulated by the provisions regulating the annual  advertisement and sale of delinquent mobile homes, as far as applicable.    (Source: P.A. 92-807, eff. 1-1-03.)
35 ILCS 516/75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 516/ - Mobile Home Local Services Tax Enforcement Act.|Division 2 - Enforcement Actions

(35 ILCS 516/75)Sec. 75.         Use of figures and letters in advertisement and other  lists. In all advertisements for the sale of mobile homes for taxes,  and in entries required to be made by the clerk of the court or other officer,  letters, figures, or characters may be used to denote the year or the years for  which the taxes were due and the amount of taxes, interest, and costs. The  county collector may subsequently advertise and obtain judgment on mobile homes  that have been omitted, or that have been erroneously advertised or described  in the first advertisement.    (Source: P.A. 92-807, eff. 1-1-03.)