reglab/housing_qa huggingface dataset:
35 ILCS 5/512
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

 (from Ch. 120, par. 5-512)Sec. 512.         (a) All individual income tax return forms for tax years  ending December 31, 1986 through December 30, 1995 shall contain an appropriate  space in which the taxpayer must indicate either (i) the name and number of the  high school district in which they reside on the date such return is filed, or  (ii) the name and number of the unit school district in which they reside on  the date such return is filed.  Failure of the taxpayer to insert such  information shall not invalidate the return.(b) For all tax years ending December 31, 1995 and thereafter, the  Department shall provide the State Board of Education with information on  individual income tax receipts by school district from the data collected by  the Geographic Information System maintained by the Department.    (Source: P.A. 89-21, eff. 7-1-95.)
35 ILCS 5/516
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 5 - Records, Returns And Notices

(35 ILCS 5/516) (from Ch. 120, par. 5-516)Sec. 516.         The Department shall print on its standard individual income  tax form a provision indicating that if the taxpayer wishes to contribute  to the Assistance to the Homeless Fund created by this amendatory Act of  1989, he or she may do so by stating the amount of such contribution (not  less than $1) on such return and that such contributions will reduce the  taxpayer's refund or increase the amount of payment to accompany the  return.  Failure to remit any amount of increased payment shall reduce the  contribution accordingly.  This Section shall not apply to an amended return.    (Source: P.A. 86-960.)
35 ILCS 5/Art. 6 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 6 - Payments

 ARTICLE 6.      PAYMENTS.
35 ILCS 5/602
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 6 - Payments

 (from Ch. 120, par. 6-602)Sec. 602.     Tentative Payments.(a) In general. Pursuant to Section 505,  the Department may promulgate regulations to provide automatic extensions  of the time for filing a return. In connection with any other extension  provided under Section 505 of the time for filing a return, the taxpayer  shall file a tentative tax return and pay, on or before the date prescribed  by law for the filing of such return (determined without regard to any  extensions of time for such filing), the amount properly estimated as his  tax for the taxable year.(b) Interest and Penalty. Interest and penalty on any amount of tax due  and unpaid for the period of any extension shall be payable as provided by  the Uniform Penalty and Interest Act. However, if the taxpayer is a member,  or, in the case of a joint return, the spouse of a member, of the United  States Armed Forces serving in a combat zone and subject to a filing  extension in accordance with a proclamation by the President of the United  States pursuant to Section 7508 of the Internal Revenue Code, no interest  or penalty shall be applicable for the taxable year ending on and after  December 31, 1990.    (Source: P.A. 87-205; 87-339; 87-895.)
35 ILCS 5/603
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 6 - Payments

 (from Ch. 120, par. 6-603)Sec. 603.     (Repealed).     (Source: Repealed by P.A. 88-195.)
35 ILCS 5/604
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 6 - Payments

 (from Ch. 120, par. 6-604)Sec. 604.         Any payment to the Department which is made by a check or  money order not payable to the Department shall, within 15 days after  receipt thereof, be returned by  the Department to the taxpayer who submitted  such check or money order or, if the amount of payment is equal to the  amount owed to the State of Illinois, the Department may deposit  such check.    (Source: P.A. 86-977.)
35 ILCS 5/605
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 6 - Payments

 (from Ch. 120, par. 6-605)Sec. 605.         The Department may adopt rules and regulations for payment  of taxes due under this Act by credit card only when the Department is not  required to pay a discount fee charged by the credit card issuer.    (Source: P.A. 87-1175; 87-1189.)
35 ILCS 5/606
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 6 - Payments

(35 ILCS 5/606)Sec. 606. EDGE payment.  A payment includes a payment provided for in subsection (g) of Section 5-15 of the Economic Development for a Growing Economy Tax Credit Act.  (Source: P.A. 96-836, eff. 12-16-09; 96-1000, eff. 7-2-10.)
35 ILCS 5/Art. 7 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 7 - Withholding Tax

 ARTICLE 7.      WITHHOLDING TAX.
20 ILCS  2505/2505-575
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 7 - Withholding Tax

.(e) Notwithstanding subsection (a)(2) of this Section, no withholding  is required on payments for which withholding is required under Section  3405 or 3406 of the Internal Revenue Code.    (Source: P.A. 101-585, eff. 8-26-19; 102-558, eff. 8-20-21.)
35 ILCS 5/702
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 7 - Withholding Tax

 (from Ch. 120, par. 7-702)Sec. 702. Amount Exempt from Withholding. For purposes of this Section  an employee shall be entitled to a withholding exemption in an amount equal  to the basic amount in Section 204(b) for each personal or  dependent exemption which he is  entitled to claim on his federal return pursuant to Section 151 of the  Internal Revenue Code; plus an allowance equal to $1,000 for each  $1,000 he is entitled to deduct from gross income in arriving at adjusted  gross income pursuant to Section 62 of the Internal Revenue Code;  plus an additional allowance equal to $1,000 for each $1,000 eligible for  subtraction on  his Illinois income tax return as Illinois real estate taxes paid during  the taxable year; or in any lesser amount claimed  by him. Every employee shall furnish to his employer such information as  is required for the employer to make an accurate withholding under this  Act. The employer may rely on this information for withholding purposes.  If any employee fails or refuses to furnish such information, the employer  shall withhold the full rate of tax from the employee's total compensation.  (Source: P.A. 97-507, eff. 8-23-11.)
35 ILCS 5/703
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 7 - Withholding Tax

 (from Ch. 120, par. 7-703)Sec. 703. Information statement. Every employer required to deduct and withhold tax under this Act from  compensation of an employee, or who would have been required so to deduct  and withhold tax if the employee's withholding exemption were not in excess  of the basic amount in Section 204(b), shall furnish in  duplicate to each such employee in respect of  the compensation paid by such employer to such employee during the calendar  year on or before January 31 of the succeeding year, or, if his employment  is terminated before the close of such calendar year, on the date on which  the last payment of compensation is made, a written statement in such form  as the Department may by regulation prescribe showing the amount of  compensation paid by the employer to the employee, the amount deducted and  withheld as tax, and such other information as the Department shall  prescribe. A copy of such statement shall be filed by the employee with his  return for his taxable year to which it relates (as determined under  Section 601(b)(1)).  (Source: P.A. 97-507, eff. 8-23-11.)
35 ILCS 5/703A
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 7 - Withholding Tax

Sec. 703A. Information for reportable payment transactions.  Every person required under Section 6050W of the Internal Revenue Code to file federal Form 1099-K, Third-Party Payment Card and Third Party Network Transactions, identifying a reportable payment transaction to a payee with an Illinois address shall furnish a copy to the Department at such time and in such manner as the Department may prescribe. In addition, for reporting periods beginning on or after January 1, 2020, at the same time and in the same manner as the foregoing reportable payment transactions are required to be reported to the Department, the person shall report to the Department and to any payee with an Illinois address any information required by Section 6050W of the Internal Revenue Code with respect to third-party network transactions related to that payee, but without regard to the de minimis limitations of subsection (e) of Section 6050W of the Internal Revenue Code, if, in that reporting period, the amount of those transactions exceeds $1,000 and the aggregate number of those transactions exceeds 3. Failure to provide any information required by this Section shall incur a penalty for failure to file an information return as provided in Section 3-4 of the Uniform Penalty and Interest Act. The Department shall not share information gathered from Third Party Settlement Organizations with other federal, State, or local government entities.   (Source: P.A. 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19.)
35 ILCS 5/705
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 7 - Withholding Tax

 (from Ch. 120, par. 7-705)Sec. 705.     Employer's Liability for Withheld Taxes.     Every employer who deducts and withholds or is required to deduct and withhold  tax under this Act is  liable for such tax. For purposes of assessment and collection, any amount withheld or  required to be withheld and paid over to the Department, and any penalties  and interest with respect thereto, shall be considered the tax of the  employer. Any amount of tax actually deducted and withheld under this Act  shall be held to be a special fund in trust for the Department. No employee  shall have any right of action against his employer in respect of any money  deducted and withheld from his wages and paid over to the Department in  compliance or in intended compliance with this Act.    (Source: P.A. 82-1009.)
35 ILCS 5/706
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 7 - Withholding Tax

 (from Ch. 120, par. 7-706)Sec. 706.     Employer's Failure to Withhold.If an employer fails to deduct and withhold any amount of tax as  required under this Act, and thereafter the tax on account of which such  amount was required to be deducted and withheld is paid, such amount of tax  shall not be collected from the employer, but the employer shall not be  relieved from liability for penalties or interest otherwise applicable in  respect of such failure to deduct and withhold.    (Source: P.A. 76-261.)
35 ILCS 5/707
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 7 - Withholding Tax

 (from Ch. 120, par. 7-707)Sec. 707.     Governmental Employers.If the employer is the United States, or a state, Territory, or  political subdivision thereof, or the District of Columbia, or any agency  or instrumentality of any one or more of the foregoing, the return of the  amount deducted and withheld upon any compensation may be made by any  officer or employee of the United States, or of such state, Territory, or  political subdivision, or of the District of Columbia, or of such agency or  instrumentality, as the case may be, having control of the payment of such  compensation, or appropriately designated for that purpose.    (Source: P.A. 76-261.)
35 ILCS 5/710
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 7 - Withholding Tax

 (from Ch. 120, par. 7-710)Sec. 710. Withholding from lottery, wagering, and gambling winnings.(a)  In general.(1) Any person making a payment to a resident or     nonresident of winnings under the Illinois Lottery Law and not required to withhold Illinois income tax from such payment under Subsection (b) of Section 701 of this Act because those winnings are not subject to Federal income tax withholding, must withhold Illinois income tax from such payment at a rate equal to the percentage tax rate for individuals provided in subsection (b) of Section 201, provided that withholding is not required if such payment of winnings is less than $1,000.(2) In the case of an assignment of a lottery prize     under Section 13.1 of the Illinois Lottery Law, any person making a payment of the purchase price after December 31, 2013, shall withhold from the amount of each payment at a rate equal to the percentage tax rate for individuals provided in subsection (b) of Section 201.(3) Any person making a payment after December 31,     2019 to a resident or nonresident of winnings from pari-mutuel wagering conducted at a wagering facility licensed under the Illinois Horse Racing Act of 1975 or from gambling games conducted on a riverboat or in a casino or organization gaming facility licensed under the Illinois Gambling Act must withhold Illinois income tax from such payment at a rate equal to the percentage tax rate for individuals provided in subsection (b) of Section 201, provided that the person making the payment is required to withhold under Section 3402(q) of the Internal Revenue Code.(4) Any person making a payment after December 31,     2021 to a resident or nonresident of winnings from sports wagering conducted in accordance with the Sports Wagering Act must withhold Illinois income tax from such payment at a rate equal to the percentage tax rate for individuals provided in subsection (b) of Section 201, provided that the person making the payment is required to withhold under Section 3402(q) of the Internal Revenue Code.(b) Credit for taxes withheld.  Any amount withheld under Subsection (a)  shall be a credit against the Illinois income tax liability of the person  to whom the payment of winnings was made for the taxable year in which that  person incurred an Illinois income tax liability with respect to those winnings.  (Source: P.A. 101-31, eff. 6-28-19; 102-40, eff. 6-25-21.)
35 ILCS 5/711
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 7 - Withholding Tax

 (from Ch. 120, par. 7-711)Sec. 711. Payor's Return and Payment of Tax Withheld.(a) In general.  Every  payor required to deduct and withhold tax under Section 710   shall be subject to the same reporting requirements regarding taxes  withheld and the same monthly and quarter monthly (weekly) payment requirements as  an employer subject to the provisions of Section 701.  For purposes of  monthly and quarter monthly (weekly) payments, the total tax withheld  under Sections 701 and 710 shall be considered in the  aggregate.(a-5) Every partnership, Subchapter S corporation, or trust required to withhold tax under Section 709.5 shall report the amounts withheld and the partners, shareholders, or beneficiaries from whom the amounts were withheld, and pay over the amount withheld, no later than the due date (without regard to extensions) of the tax return of the partnership, Subchapter S corporation, or trust for the taxable year.(b) Information statement.  Every payor required to deduct and withhold  tax under Section 710   shall furnish in  duplicate to each party  entitled to the credit for such withholding under subsection (b) of Section 709.5, and subsection (b) of Section  710, respectively, on or before January 31 of the succeeding calendar  year for amounts withheld under Section 710 or the due date (without regard to extensions) of the return of the partnership, Subchapter S corporation, or trust for the taxable year for amounts withheld under Section 709.5 for the taxable year, a written statement  in such form as the Department may by regulation prescribe showing the amount  of the payments, the amount deducted and withheld as tax, and such other  information as the  Department may prescribe.  A copy of such statement shall be filed by the  party entitled to the credit for the withholding under subsection (b) of Section 709.5, or subsection (b) of Section  710 with his return for the taxable year to which it relates.       (Source: P.A. 95-233, eff. 8-16-07.)
35 ILCS 5/712
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 7 - Withholding Tax

 (from Ch. 120, par. 7-712)Sec. 712. Payor's Liability For Withheld Taxes. Every payor who deducts  and withholds or is required to deduct and withhold tax under Sections 709.5 or          710 is liable for such  tax.  For purposes of assessment and  collection, any amount withheld or required to be withheld and paid  over to the Department, and any penalties and interest  with respect thereto, shall be considered the tax of the payor.  Any amount  of tax actually deducted and withheld under Sections 709.5 or 710 shall  be held to be a special fund in trust for the Department.  No payee shall have  any right of action against his payor in respect of any money deducted and  withheld and paid over to the Department in compliance or in intended compliance  with Sections 709.5 or 710 (and until January 1, 1989, Sections 708 and 709).       (Source: P.A. 95-233, eff. 8-16-07.)
35 ILCS 5/713
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 7 - Withholding Tax

(35 ILCS 5/713) (from Ch. 120, par. 7-713)Sec. 713. Payor's Failure To Withhold. If a payor fails to deduct and  withhold any amount of tax as required under Sections 709.5 or 710 and  thereafter the tax on account of which such amount was required to be deducted and  withheld is paid, such amount of tax shall not be collected from the payor,  but the payor shall not be relieved from liability for penalties or interest  otherwise applicable in respect of such failure to deduct and withhold.  For purposes of this Section, the tax on account of which an amount is required  to be deducted and withheld is the tax of the individual or individuals  who are entitled to a credit under subsection (b) of Section 709.5 or subsection (b) of Section 710 for the withheld tax.       (Source: P.A. 95-233, eff. 8-16-07.)
35 ILCS 5/Art. 8 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 8 - Declaration And Payment Of Estimated Tax

 ARTICLE 8.      DECLARATION AND PAYMENT OF ESTIMATED TAX.
35 ILCS 5/803
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 8 - Declaration And Payment Of Estimated Tax

 (from Ch. 120, par. 8-803)Sec. 803. Payment of estimated tax.(a) Every taxpayer other than an  estate, trust, partnership, Subchapter S corporation or farmer is required  to pay estimated tax for the taxable year, in such amount and with such  forms as the Department shall prescribe, if the amount payable as estimated  tax can reasonably be expected to be more than (i) $250 for taxable years  ending before December 31, 2001, $500 for taxable years ending on or  after December 31, 2001 and before December 31, 2019, and $1,000 for taxable years ending on or after December 31, 2019, or (ii) $400 for  corporations.(b) Estimated tax defined.  The term "estimated tax" means the excess of:(1) The amount which the taxpayer estimates to be his     tax under this Act for the taxable year, over(2) The amount which he estimates to be the sum of     any amounts to be withheld on account of or credited against such tax.(c) Joint payment.  If they are eligible to do so for federal tax  purposes, a husband and wife may pay estimated tax as if they were one  taxpayer, in which case the liability with respect to the estimated tax  shall be joint and several.  If a joint payment is made but the husband and  wife elect to determine their taxes under this Act separately, the  estimated tax for such year may be treated as the estimated tax of either  husband or wife, or may be divided between them, as they may elect.(d) There shall be paid 4 equal installments of estimated tax for  each taxable year, payable as follows:    Required Installment: Due Date:   1st April 15   2nd June 15   3rd September 15   4th Individuals: January 15 of the     following taxable year     Corporations: December 15  (e) Farmers.  An individual, having gross income from farming for the  taxable year which is at least 2/3 of his total estimated gross income for such year.(f) Application to short taxable years. The application of this  section to taxable years of less than 12 months shall be in accordance with  regulations prescribed by the Department.(g) Fiscal years. In the application of this section to the case of a  taxable year beginning on any date other than January 1, there shall be  substituted, for the months specified in subsections (d) and  (e), the  months which correspond thereto.(h) Installments paid in advance. Any installment of estimated  tax may be paid before the date prescribed for its payment.The changes in this Section made by this amendatory Act of 1985 shall  apply to taxable years ending on or after January 1, 1986.  (Source: P.A. 101-355, eff. 8-9-19.)
35 ILCS 5/806
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 8 - Declaration And Payment Of Estimated Tax

Sec. 806. Exemption from penalty. An individual taxpayer shall not be  subject to a penalty for failing to pay estimated tax as required by Section  803 if the  taxpayer is 65 years of age or older and is a permanent resident of a nursing  home.  For purposes of this Section, "nursing home" means a skilled nursing or  intermediate long term care facility that is subject to licensure by the  Illinois  Department of Public Health under the Nursing Home Care Act, the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD Community Care Act, or the MC/DD Act.  (Source: P.A. 98-104, eff. 7-22-13; 99-180, eff. 7-29-15.)
35 ILCS 5/807
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 8 - Declaration And Payment Of Estimated Tax

(35 ILCS 5/807)Sec. 807. EDGE payment.  A payment includes a payment provided for in subsection (g) of Section 5-15 of the Economic Development for a Growing Economy Tax Credit Act.  (Source: P.A. 96-836, eff. 12-16-09; 96-1000, eff. 7-2-10.)
35 ILCS 5/Art. 9 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 9 - Procedure And Administration

 ARTICLE 9.      PROCEDURE AND ADMINISTRATION.