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This book was updated on August 27, 2018. Table of contents: ARTICLE 1. SHORT TITLE AND CONSTRUCTION. 2 ARTICLE 2. TAX IMPOSED 2 ARTICLE 3. ALLOCATION AND APPORTIONMENT OF BASE INCOME. 76 ARTICLE 4. ACCOUNTING. 99 ARTICLE 5. RECORDS, RETURNS AND NOTICES. 101 ARTICLE 6. PAYMENTS. 122 ARTICLE 7. WITHHOLDING TAX. 125 ARTICLE 8. DECLARATION AND PAYMENT OF ESTIMATED TAX. 136 ARTICLE 9. PROCEDURE AND ADMINISTRATION. 140 ARTICLE 10. PENALTIES AND INTEREST. 169 ARTICLE 11. LIENS AND JEOPARDY ASSESSMENT. 175 ARTICLE 12. JUDICIAL REVIEW. 181 ARTICLE 13. CRIMES. 182 ARTICLE 14. MISCELLANEOUS PROVISIONS. 183 ARTICLE 15. DEFINITIONS AND RULES OF INTERPRETATION. 189 ARTICLE 16. SEVERABILITY. 200 ARTICLE 17. EFFECTIVE DATE 200
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Illinois Income Tax ACT 2018 Edition, Illinois Legislature
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