Act
Water Company Invested Capital Tax Act
- 35 ILCS 625/1— Short Title
- 35 ILCS 625/2— Definitions
- 35 ILCS 625/3— Imposition of tax on invested capital
- 35 ILCS 625/4— Annual return, collection and payment
- 35 ILCS 625/4.5— Sunset of exemptions, credits, and deductions
- 35 ILCS 625/5
- 35 ILCS 625/6
- 35 ILCS 625/7— Every taxpayer under this Act shall keep books, records, papers and other documents which are adequate to reflect the information which such taxpayers are required by this Act to report to the Department
- 35 ILCS 625/8
- 35 ILCS 625/9
- 35 ILCS 625/10
- 35 ILCS 625/11
- 35 ILCS 625/12— Except as otherwise provided in this Section with respect to the Illinois Independent Tax Tribunal, the Circuit Court of the county wherein a hearing is held shall have power to review all final administrative decisions of the Department in administering this Act
- 35 ILCS 625/13— The Department may make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this Act as may be deemed expedient
- 35 ILCS 625/14
- 35 ILCS 625/15