§ 35 ILCS 615/1 For the purposes of this Act: “Gross receipts” means the …
§ 35 ILCS 615/2 A tax is imposed upon persons engaged in the business of …
§ 35 ILCS 615/2a.1 Imposition of tax on invested capital
§ 35 ILCS 615/2a.2 Annual return, collection and payment
§ 35 ILCS 615/2a.3 Sunset of exemptions, credits, and deductions
§ 35 ILCS 615/3 Return of taxpayer; payment of tax
§ 35 ILCS 615/5 All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, …
§ 35 ILCS 615/6 If it appears, after claim therefor filed with the Department, that …
§ 35 ILCS 615/7 Every taxpayer under this Act shall keep books, records, papers and …
§ 35 ILCS 615/8 For the purpose of administering and enforcing the provisions of this …
§ 35 ILCS 615/9 No person shall be excused from testifying or from producing any …
§ 35 ILCS 615/10 The Department or any officer or employee of the Department …
§ 35 ILCS 615/11 All information received by the Department from returns filed under …
§ 35 ILCS 615/12 The Circuit Court of the county wherein a hearing is held shall have …
§ 35 ILCS 615/12a The Department may make, promulgate and enforce such reasonable rules …
§ 35 ILCS 615/12b The Department shall not take any action in law or administratively …
§ 35 ILCS 615/12c The Illinois Administrative Procedure Act is hereby expressly adopted …
§ 35 ILCS 615/13 Any taxpayer who fails to make a return, or who makes a fraudulent …
§ 35 ILCS 615/14 The tax herein imposed shall be in addition to all other occupation …
§ 35 ILCS 615/15 This Act may be cited as the Gas Revenue Tax Act

Terms Used In Illinois Compiled Statutes > 35 ILCS 615 - Gas Revenue Tax Act

  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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.
  • individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See Illinois Compiled Statutes 5 ILCS 70/1.36
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Month: means a calendar month, and the word "year" a calendar year unless otherwise expressed; and the word "year" alone, is equivalent to the expression "year of our Lord. See Illinois Compiled Statutes 5 ILCS 70/1.10
  • 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.
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • 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.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14