Terms Used In Illinois Compiled Statutes > 720 ILCS 5 > Title II > Article 4

• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Department: means the Illinois Department of Revenue. See Illinois Compiled Statutes 20 ILCS 2510/2510-5
• 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.
• 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.
• Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
• 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.
• State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14
• Statute: A law passed by a legislature.
• United States: may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14