§ 35 ILCS 630/1 This Article shall be known and may be cited as the …
§ 35 ILCS 630/2 As used in this Article, unless the context clearly requires …
§ 35 ILCS 630/3 Until December 31, 1997, a tax is imposed upon the act or privilege …
§ 35 ILCS 630/4 Until December 31, 1997, a tax is imposed upon the act or privilege …
§ 35 ILCS 630/4.5 Sunset of exemptions, credits, and deductions
§ 35 ILCS 630/5 Any retailer maintaining a place of business in this State shall …
§ 35 ILCS 630/6 Returns; payments
§ 35 ILCS 630/7 When a taxpayer does not pay the tax imposed by this Article to a …
§ 35 ILCS 630/8 If a person who originates or receives telecommunications in this …
§ 35 ILCS 630/9 All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, …
§ 35 ILCS 630/10 If it shall appear that an amount of tax or penalty or interest has …
§ 35 ILCS 630/11 Every retailer maintaining a place of business in this State under …
§ 35 ILCS 630/12 For the purpose of administering and enforcing the provisions of this …
§ 35 ILCS 630/13 No person shall be excused from testifying or from producing any …
§ 35 ILCS 630/14 The Department or any officer or employee of the Department …
§ 35 ILCS 630/15 Confidential information
§ 35 ILCS 630/16 Except as otherwise provided in this Section with respect to the …
§ 35 ILCS 630/17 The Department may make, promulgate and enforce such reasonable rules …
§ 35 ILCS 630/18 The Illinois Administrative Procedure Act is hereby expressly adopted …
§ 35 ILCS 630/19 Any retailer or taxpayer who fails to make a return, or who makes a …
§ 35 ILCS 630/20 If any clause, sentence, Section, provision or part of this Article …
§ 35 ILCS 630/21 If Section 4 of this Article is declared unconstitutional or invalid, …

Terms Used In Illinois Compiled Statutes > 35 ILCS 630 - Telecommunications Excise Tax Act

  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • 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.
  • 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
  • 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.
  • 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
  • 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.