Electricity Excise Tax Law

Sections covered

• 35 ILCS 640/2-1Short title
• 35 ILCS 640/2-10Election and registration to be self-assessing purchaser
• 35 ILCS 640/2-10.5(Repealed)
• 35 ILCS 640/2-10.6Revocation of certificate of registration
• 35 ILCS 640/2-11Direct return and payment by self-assessing purchaser
• 35 ILCS 640/2-12Applicability of Retailers' Occupation Tax Act, Public Utilities Revenue Act and Uniform Penalty and Interest Act
• 35 ILCS 640/2-13Inspection of books and records
• 35 ILCS 640/2-14Rules and regulations; hearing; review under Administrative Review Law; death or incompetency of party
• 35 ILCS 640/2-15Illinois Administrative Procedure Act; application
• 35 ILCS 640/2-16Violations
• 35 ILCS 640/2-17Office of Attorney General; Consumer Utilities Unit
• 35 ILCS 640/2-2Findings and intent
• 35 ILCS 640/2-3Definitions
• 35 ILCS 640/2-4Tax imposed
• 35 ILCS 640/2-5Multistate exemption
• 35 ILCS 640/2-6Sunset of exemptions, credits and deductions
• 35 ILCS 640/2-7Collection of electricity excise tax
• 35 ILCS 640/2-7.5Registration of delivering suppliers
• 35 ILCS 640/2-7.6Revocation of certificate of registration
• 35 ILCS 640/2-8Tax collected as debt owed to State
• 35 ILCS 640/2-9Return and payment of tax by delivering supplier