Article
Procedure and Administration
- 35 ILCS 5/901— Collection authority
- 35 ILCS 5/902— Notice and demand
- 35 ILCS 5/903— Assessment
- 35 ILCS 5/904— Deficiencies and Overpayments
- 35 ILCS 5/905— Limitations on notices of deficiency
- 35 ILCS 5/906— Further Notices of Deficiency Restricted
- 35 ILCS 5/907— Waiver of Restrictions on Assessment
- 35 ILCS 5/908— Procedure on protest
- 35 ILCS 5/909— Credits and Refunds
- 35 ILCS 5/910— Procedure on Denial of Claim for Refund
- 35 ILCS 5/911— Limitations on claims for refund
- 35 ILCS 5/911.1
- 35 ILCS 5/911.2— Refunds withheld; tax claims of other states
- 35 ILCS 5/911.3— Refunds withheld; order of honoring requests
- 35 ILCS 5/912— Recovery of Erroneous Refund
- 35 ILCS 5/913— Access to Books and Records
- 35 ILCS 5/914— Conduct of Investigations and Hearings
- 35 ILCS 5/915— Immunity of Witnesses
- 35 ILCS 5/916— Production of Witnesses and Records
- 35 ILCS 5/917— Confidentiality and information sharing
- 35 ILCS 5/918— Place of Hearings