35 ILCS 705 Tax Collection Suit Act
35 ILCS 717 Reciprocal Tax Collection Act
35 ILCS 720 Local Tax Collection Act
35 ILCS 730 Federal Excise Tax Refund Act
35 ILCS 735 Uniform Penalty and Interest Act
35 ILCS 745 Tax Delinquency Amnesty Act
35 ILCS 750 State Tax Lien Registration Act

Terms Used In Illinois Compiled Statutes > Chapter 35 > Collections And Refunds

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Asset forfeiture: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Authority: means the Bloomington Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/20-5
  • Authority: means the Pekin Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/200-5
  • Authority: means Peoria Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/205-5
  • Authority: means the Illinois Quad City Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/215-5
  • Authority: means the Quincy Metropolitan Exposition, Auditorium and Office Building Authority. See Illinois Compiled Statutes 70 ILCS 200/220-5
  • Authority: means the Randolph County Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/225-5
  • Authority: means the River Forest Metropolitan Exposition, Auditorium and Office Building Authority. See Illinois Compiled Statutes 70 ILCS 200/230-5
  • Authority: means the Riverside Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/235-5
  • Authority: means the Rockford Metropolitan Exposition, Auditorium and Office Building Authority. See Illinois Compiled Statutes 70 ILCS 200/240-5
  • Authority: means the Salem Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/245-5
  • Authority: means the Sheldon Metropolitan Exposition, Auditorium and Office Building Authority. See Illinois Compiled Statutes 70 ILCS 200/250-5
  • Authority: means the Springfield Metropolitan Exposition and Auditorium Authority. See Illinois Compiled Statutes 70 ILCS 200/255-5
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Board: means the governing and administrative body of the Bloomington Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/20-5
  • Board: means the governing and administrative body of the Pekin Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/200-5
  • Board: means the governing and administrative body of the Peoria Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/205-5
  • Board: means the governing and administrative body of the Illinois Quad City Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/215-5
  • Board: means the governing and administrative body of the Quincy Metropolitan Exposition, Auditorium and Office Building Authority. See Illinois Compiled Statutes 70 ILCS 200/220-5
  • Board: means the governing and administrative body of the Randolph County Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/225-5
  • Board: means the governing and administrative body of the River Forest Metropolitan Exposition, Auditorium and Office Building Authority. See Illinois Compiled Statutes 70 ILCS 200/230-5
  • Board: means the governing and administrative body of the Riverside Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/235-5
  • Board: means the governing and administrative body of the Rockford Metropolitan Exposition, Auditorium and Office Building Authority. See Illinois Compiled Statutes 70 ILCS 200/240-5
  • Board: means the governing and administrative body of the Salem Civic Center Authority. See Illinois Compiled Statutes 70 ILCS 200/245-5
  • Board: means the governing and administrative body of the Sheldon Metropolitan Exposition, Auditorium and Office Building Authority. See Illinois Compiled Statutes 70 ILCS 200/250-5
  • Board: means the governing and administrative body of the Springfield Metropolitan Exposition and Auditorium Authority. See Illinois Compiled Statutes 70 ILCS 200/255-5
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Circuit clerk: means clerk of the circuit court. See Illinois Compiled Statutes 5 ILCS 70/1.26
  • City: means the City of Peoria, Illinois. See Illinois Compiled Statutes 70 ILCS 200/205-5
  • City clerk: means the City Clerk of the City of Peoria, Illinois. See Illinois Compiled Statutes 70 ILCS 200/205-5
  • City council: means the City Council of the City of Peoria, Illinois. See Illinois Compiled Statutes 70 ILCS 200/205-5
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Conviction: A judgement of guilt against a criminal defendant.
  • County board: means the board of county commissioners in counties not under township organization, and the board of supervisors in counties under township organization, and the board of commissioners of Cook County. See Illinois Compiled Statutes 5 ILCS 70/1.07
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • decree: is synonymous with the word "judgment". See Illinois Compiled Statutes 5 ILCS 70/1.24
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Design professional: means any individual, sole proprietorship, firm, partnership, joint venture, corporation, professional corporation, or other entity that offers services under the Illinois Architecture Practice Act of 1989, the Professional Engineering Practice Act of 1989, the Structural Engineering Practice Act of 1989, or the Illinois Professional Land Surveyor Act of 1989. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Design-build: means a delivery system that provides responsibility within a single contract for the furnishing of architecture, engineering, land surveying, and related services as required and the labor, materials, equipment, and other construction services for the project. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Design-build contract: means a contract for a public project under this Division between a commission and a design-build entity to furnish: architecture, engineering, land surveying, public art or interpretive exhibits, and related services, as required; and the labor, materials, equipment, and other construction services for the project. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Design-build entity: means any individual, sole proprietorship, firm, partnership, joint venture, corporation, professional corporation, or other entity that proposes to design and construct any public project under this Division. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Ex officio: Literally, by virtue of one's office.
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Executor: A male person named in a will to carry out the decedent
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Governor: means the Governor of the State of Illinois. See Illinois Compiled Statutes 70 ILCS 200/255-5
  • Grantor: The person who establishes a trust and places property into it.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Heretofore: means any time previous to the day on which the statute takes effect; and the word "hereafter" at any time after such day. See Illinois Compiled Statutes 5 ILCS 70/1.17
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Irrevocable trust: A trust arrangement that cannot be revoked, rescinded, or repealed by the grantor.
  • Legatee: A beneficiary of a decedent
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Metropolitan area: means all that territory which is in the corporate boundaries of the City of Pekin. See Illinois Compiled Statutes 70 ILCS 200/200-5
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the County of Rock Island and not within the territory of any other civic center authority. See Illinois Compiled Statutes 70 ILCS 200/215-5
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the City of Quincy. See Illinois Compiled Statutes 70 ILCS 200/220-5
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the County of Randolph. See Illinois Compiled Statutes 70 ILCS 200/225-5
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the Township of River Forest. See Illinois Compiled Statutes 70 ILCS 200/230-5
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the Village of Riverside in Cook County, Illinois. See Illinois Compiled Statutes 70 ILCS 200/235-5
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the County of Winnebago. See Illinois Compiled Statutes 70 ILCS 200/240-5
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the City of Salem in Marion County. See Illinois Compiled Statutes 70 ILCS 200/245-5
  • Metropolitan area: means all that territory which lies within the corporate boundaries of the Village of Sheldon. See Illinois Compiled Statutes 70 ILCS 200/250-5
  • Metropolitan area: means all that territory in the State of Illinois lying within the corporate boundaries of the Townships of Springfield, Woodside and Capital in the County of Sangamon. See Illinois Compiled Statutes 70 ILCS 200/255-5
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Net revenues: means the revenues of the Authority exclusive of taxes after deducting all costs of operation and maintenance and such reserves as may be deemed necessary or advisable by the Authority. See Illinois Compiled Statutes 70 ILCS 200/205-5
  • Oath: A promise to tell the truth.
  • oath: shall be deemed to include an affirmation, and the word "sworn" shall be construed to include the word "affirmed. See Illinois Compiled Statutes 5 ILCS 70/1.12
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person under legal disability: means a person 18 years or older who (a) because of mental deterioration or physical incapacity is not fully able to manage his or her person or estate, or (b) is a person with mental illness or is a person with developmental disabilities and who because of his or her mental illness or developmental disability is not fully able to manage his or her person or estate, or (c) because of gambling, idleness, debauchery or excessive use of intoxicants or drugs, so spends or wastes his or her estate as to expose himself or herself or his or her family to want or suffering. See Illinois Compiled Statutes 5 ILCS 70/1.06
  • Personal property: All property that is not real property.
  • Petty offense: A federal misdemeanor punishable by six months or less in prison. Source: U.S. Courts
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • police force: shall be construed to include such persons in the employ of a municipality as members of the department of police, who are or shall hereafter be appointed and sworn as policemen. See Illinois Compiled Statutes 5 ILCS 70/1.20
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • property: means anything of value. See Illinois Compiled Statutes 720 ILCS 5/15-1
  • Proposal: means the offer to enter into a design-build contract as submitted by a design-build entity in accordance with this Division. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • public utility: when used in this Division 117, means and includes any plant, equipment, or property, and any franchise, license, or permit, used or to be used (1) for or in connection with the transportation of persons or property, or the conveyance of telegraph or telephone messages; or (2) for the production, storage, transmission, sale, delivery, or furnishing of cold, heat, light, power, water, or for the conveyance of oil or gas by pipe lines; or (3) for the storage or warehousing of goods; or (4) for the conduct of the business of a wharfinger. See Illinois Compiled Statutes 65 ILCS 5/11-117-2
  • Quorum: The number of legislators that must be present to do business.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Request for proposal: means the document used by the commission to solicit proposals for a design-build contract. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Scope and performance criteria: means the requirements for the commission project, including, but not limited to, the intended usage, capacity, size, scope, quality and performance standards, life-cycle costs, and other programmatic criteria that are expressed in performance-oriented and quantifiable specifications and drawings that can be reasonably inferred and are suited to allow a design-build entity to develop a proposal. See Illinois Compiled Statutes 65 ILCS 5/11-135.5-7
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Supplemental appropriation: Budget authority provided in an appropriations act in addition to regular or continuing appropriations already provided. Supplemental appropriations generally are made to cover emergencies, such as disaster relief, or other needs deemed too urgent to be postponed until the enactment of next year's regular appropriations act.
  • sworn: shall be construed to include the word "affirmed. See Illinois Compiled Statutes 5 ILCS 70/1.12
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • Venue: The geographical location in which a case is tried.
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.