Illinois Compiled Statutes

30 ILCS 105/8.25e (2026)

(a) The State Comptroller and the State Treasurer shall automatically transfer on the first day of each month, beginning on February 1, 1988, from the General Revenue Fund to each of the funds then supplemented by the pari-mutuel tax pursuant to Section 28 of the Illinois Horse Racing Act of 1975, an amount equal to (i) the amount of pari-mutuel tax deposited into such fund during the month in fiscal year 1986 which corresponds to the month preceding such transfer, minus (ii) the amount of pari-mutuel tax (or the replacement transfer authorized by subsection (d) of Section 8g of this Act and subsection (d) of Section 28

✓ current as of May 2026
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(30 ILCS 105/8.25e) (from Ch. 127, par. 144.25e)
    Sec. 8.25e. (a) The State Comptroller and the State Treasurer shall automatically transfer on the first day of each month, beginning on February 1, 1988, from the General Revenue Fund to each of the funds then supplemented by the pari-mutuel tax pursuant to Section 28 of the Illinois Horse Racing Act of 1975, an amount equal to (i) the amount of pari-mutuel tax deposited into such fund during the month in fiscal year 1986 which corresponds to the month preceding such transfer, minus (ii) the amount of pari-mutuel tax (or the replacement transfer authorized by subsection (d) of Section 8g of this Act and subsection (d) of Section 28.1 of the Illinois Horse Racing Act of 1975) deposited into such fund during the month preceding such transfer; provided, however, that no transfer shall be made to a fund if such amount for that fund is equal to or less than zero and provided that no transfer shall be made to a fund in any fiscal year after the amount deposited into such fund exceeds the amount of pari-mutuel tax deposited into such fund during fiscal year 1986.
    (b) The State Comptroller and the State Treasurer shall automatically transfer on the last day of each month, beginning on October 1, 1989 and ending on June 30, 2017, from the General Revenue Fund to the Metropolitan Exposition, Auditorium and Office Building Fund, the amount of $2,750,000 plus any cumulative deficiencies in such transfers for prior months, until the sum of $16,500,000 has been transferred for the fiscal year beginning July 1, 1989 and until the sum of $22,000,000 has been transferred for each fiscal year thereafter.
    (b-5) The State Comptroller and the State Treasurer shall automatically transfer on the last day of each month, beginning on July 1, 2017, from the General Revenue Fund to the Metropolitan Exposition, Auditorium and Office Building Fund, the amount of $1,500,000 plus any cumulative deficiencies in such transfers for prior months, until the sum of $12,000,000 has been transferred for each fiscal year thereafter through fiscal year 2021, after which no such transfers shall be made.
    (c) After the transfer of funds from the Metropolitan Exposition, Auditorium and Office Building Fund to the Bond Retirement Fund pursuant to subsection (b) of Section 15 of the Metropolitan Civic Center Support Act, the State Comptroller and the State Treasurer shall automatically transfer on the last day of each month, beginning on October 1, 1989 and ending on June 30, 2017, from the Metropolitan Exposition, Auditorium and Office Building Fund to the Park and Conservation Fund the amount of $1,250,000 plus any cumulative deficiencies in such transfers for prior months, until the sum of $7,500,000 has been transferred for the fiscal year beginning July 1, 1989 and until the sum of $10,000,000 has been transferred for each fiscal year thereafter.
(Source: P.A. 102-16, eff. 6-17-21.)

    
Notes of Decisions
Cited in 2 cases, 2002–2002 · leading case: Balmoral Racing Club, Inc. v. Topinka, 778 N.E.2d 239 (Ill. App. Ct. 2002).
Balmoral Racing Club, Inc. v. Topinka, 778 N.E.2d 239 (Ill. App. Ct. 2002). “) 30 ILCS 105/8.25e(a) (West 1998). This section refers to a pari-mutuel tax imposed by the Racing Act.”
Balmoral Racing Club, Inc. v. Topinka (Ill. App. Ct. 2002). “) 30 ILCS 105/8.25e(a) (West 1998). This section refers to a pari-mutuel tax imposed by the Racing Act.”
— 30 ILCS 105/8.25e(a) — 2 cases
Balmoral Racing Club, Inc. v. Topinka, 778 N.E.2d 239 (Ill. App. Ct. 2002). “) 30 ILCS 105/8.25e(a) (West 1998). This section refers to a pari-mutuel tax imposed by the Racing Act.”
Balmoral Racing Club, Inc. v. Topinka (Ill. App. Ct. 2002). “) 30 ILCS 105/8.25e(a) (West 1998). This section refers to a pari-mutuel tax imposed by the Racing Act.”
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