An applicant claiming a credit under this Act shall submit to the Department of Revenue a copy of each certificate issued under Section 35 of this Act with the first return for which the credit shown on the certificate is claimed. However, failure to submit a copy of the certificate with the applicant's return shall not invalidate a claim for a credit.
35 ILCS 25/40
Submission of tax credit certificate to Department of Revenue
Known as the Small Business Job Creation Tax Credit Act
The act spans §§ 35-25-1 to 35-25-999 (13 sections).
P.A. 96-888, eff. 4-13-10.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.