Illinois Compiled Statutes
35 ILCS 200/31-20 (2026)
Affixing of stamps
✓ current as of May 2026
Find cases:
SyfertCases citing this section
IL-ILGAilga.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
(35 ILCS 200/31-20)
Sec. 31-20. Affixing of stamps. Payment of the tax shall be evidenced by
revenue stamps in the amount required to show full payment of the tax imposed
by Section 31-10. Except as provided in Section 31-45, a deed, document
transferring a controlling interest in real property,
or trust document
shall not be accepted for filing by any recorder or registrar of titles unless
revenue stamps in the required amount have been purchased from the recorder or
registrar of titles of the county where the deed, document transferring a
controlling interest in real property,
or trust document is being
filed for recordation. The revenue stamps shall be affixed to the deed,
document transferring a controlling interest in real property,
or
trust document by the recorder or the registrar of titles either before or
after recording as requested by the grantee. The Department may prescribe a form to which stamps must be affixed that a transferee must file for recordation at the time a declaration is presented if a transferring document is not presented for recordation within 3 business days after the transfer is effected. A person using or affixing a
revenue stamp shall cancel it and so deface it as to render it unfit for reuse
by marking it with his or her initials and the day, month and year when the
affixing occurs. The marking shall be made by writing or stamping in
indelible ink or by perforating with a machine or punch. However, the revenue
stamp shall not be so defaced as to prevent ready determination of its
denomination and genuineness.
(Source: P.A. 93-657, eff. 6-1-04; 93-1099, eff. 6-1-05.)
Notes of Decisions
Cited in 2
cases, 2016–2017 · leading case: City of Chicago v. Elm State Prop. LLC, 2016 IL App (1st) 152552 (Ill. App. Ct. 2017).
City of Chicago v. Elm State Prop. LLC, 2016 IL App (1st) 152552 (Ill. App. Ct. 2017). “” 35 ILCS 200/31-20 (West 2014). Under this section, the statute specifies taxable documents: deeds, documents transferring controlling interest in real property, or trust documents.”
City of Chicago v. Elm State Propoerty LLC, 2016 IL App (1st) 152552 (Ill. App. Ct. 2016). “” 35 ILCS 200/31-20 (West 2014). Under this section, the statute specifies taxable documents: deeds, documents transferring controlling interest in real property, or trust documents.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.
|