Act
Illinois Estate and Generation-Skipping Transfer Tax Act
- 35 ILCS 405/1— This Act may be cited as the Illinois Estate and Generation-Skipping Transfer Tax Act
- 35 ILCS 405/2— Definitions
- 35 ILCS 405/3— Illinois estate tax
- 35 ILCS 405/4— Illinois generation-skipping transfer tax
- 35 ILCS 405/5— Determination of tax situs and valuation
- 35 ILCS 405/6— Returns and payments
- 35 ILCS 405/7— Supplemental returns; refunds
- 35 ILCS 405/8— Penalties for failure to file tax return or to pay tax
- 35 ILCS 405/9— Interest
- 35 ILCS 405/10— Liens and Personal Liability
- 35 ILCS 405/11— Reimbursement
- 35 ILCS 405/12— Parent as natural guardian for purposes of Sections 2032A and 2057 of the Internal Revenue Code
- 35 ILCS 405/13— Collection by county treasurers; tax collection distribution fund
- 35 ILCS 405/14— Statute of limitations; claims for refund
- 35 ILCS 405/15— Circuit court jurisdiction and venue
- 35 ILCS 405/16— Duty of Attorney General; failure to pay tax; proceedings
- 35 ILCS 405/17— Agreements with other states for payment of tax imposed by this Act
- 35 ILCS 405/18— Effective dates