ILCS » Chapter 35 · Act 120
Illinois Compiled Statutes

35 ILCS 120/13.5 (2026)

(Repealed)

✓ current as of May 2026
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(35 ILCS 120/13.5) (from Ch. 120, par. 452 1/2)
    Sec. 13.5. (Repealed).
(Source: Repealed by P.A. 87-205.)

    
Notes of Decisions
Cited in 5 cases, 1994–1998 · leading case: Brown v. Zehnder, 693 N.E.2d 1255 (Ill. App. Ct. 1998).
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Brown v. Zehnder, 693 N.E.2d 1255 (Ill. App. Ct. 1998). · cites it 2× “Section 3 — 1A of the Act states: “Unless otherwise specified in a tax Act, this Act applies to all taxes administered by the Department of Revenue ***.” 35 ILCS 735/3 — 1A (West 1994).”
Illinois, Dep't of Revenue v. Raleigh (In Re Stoecker), 179 B.R. 532 (N.D. Ill. 1995). “452 1 / (1991) (codified as 35 ILCS 120/13.5 (West 1992)). Section 13)t of the ROTA provides that a responsible individual may be hable for taxes under certain circumstances when a corporate taxpayer fails to pay the taxes to the Department.”
In Re Stoecker, 202 B.R. 429 (Bankr. N.D. Ill. 1996). “Effective January 1, 1994, responsible officer liability for use tax was repealed.”
Griffith v. Dept. of Revenue, 640 N.E.2d 1262 (Ill. App. Ct. 1994). · cites it 2× “45254) (now, 35 ILCS 120/13.5 (West 1992)).) The court's ruling reversed the Department's finding that plaintiff is personally liable for the corporation's taxes.”
Brown v. Zehnder (Ill. App. Ct. 1998). · cites it 2× “Section 3-1A of the Act states that: "Unless otherwise specified in a tax Act, this Act applies to all taxes administered by the Department of Revenue ***.”
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