ILCS » Chapter 35 · Act 405
Illinois Compiled Statutes

35 ILCS 405/1 (2026)

This Act may be cited as the Illinois Estate and Generation-Skipping Transfer Tax Act

✓ current as of May 2026
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(35 ILCS 405/1) (from Ch. 120, par. 405A-1)
    Sec. 1. This Act may be cited as the Illinois Estate and Generation-Skipping Transfer Tax Act.
(Source: P.A. 86-737.)

    
Notes of Decisions
Cited in 9 cases (2 in the last 5 years), 1994–2025 · leading case: Parmar v. Madigan, 2018 IL 122265 (Ill. 2018).
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Parmar v. Madigan, 2018 IL 122265 (Ill. 2018). “Parmar, filed a complaint in the circuit court of Du Page County against defendants, the Attorney General and the Treasurer of the State of Illinois, *1006 challenging the application and constitutionality of an amendment to the Illinois Estate and Generation-Skipping Transfer…”
People ex rel. Madigan v. Kole, 2012 IL App (2d) 110245 (Ill. App. Ct. 2012). “OPINION ¶1 Plaintiff, Lisa Madigan, the Attorney General of the State of Illinois, on behalf of the People of the State of Illinois, filed a complaint under the Illinois Estate and Generation- Skipping Transfer Tax Act (Act) (35 ILCS 405/1 to 18 (West 2002)) against defendant,…”
Parmar v. Madigan, 2018 IL 122265 (Ill. 2018). “Parmar, filed a complaint in the circuit court of Du Page County against defendants, the Attorney General and the Treasurer of the State of Illinois, challenging the application and constitutionality of an amendment to the Illinois Estate and Generation-Skipping Transfer Tax Act…”
Parmar v. Madigan, 2017 IL App (2d) 160286 (Ill. App. Ct. 2017). “Parmar, appeals the dismissal of his lawsuit seeking a declaratory judgment concerning an amendment to the Illinois Estate and Generation-Skipping Transfer Tax Act (Estate Tax Act) (35 ILCS 405/1 et seq. (West 2014)). We agree with plaintiff that the trial court erred in…”
Walker v. Chasteen, 2025 IL 130288 (Ill. 2025). “The complaint against the attorney general and the treasurer challenged the retroactive application and constitutionality of an amendment to the Illinois Estate and Generation-Skipping Transfer Tax Act (Estate Tax Act) (35 ILCS 405/1 et seq. (West 2014)) and sought a refund of…”
Parmar v. Madigan, 2017 IL App (2d) 160286 (Ill. App. Ct. 2017). “Parmar, appeals the dismissal of his lawsuit seeking a declaratory judgment concerning an amendment to the Illinois Estate and Generation-Skipping Transfer Tax Act (Estate Tax Act) (35 ILCS 405/1 et seq. (West 2014)). We agree with plaintiff that the trial court erred in…”
Carroll v. Raoul, 2020 IL App (3d) 180550 (Ill. App. Ct. 2020). “The Attorney General moved to dismiss the complaint, claiming that the credit was not authorized under the Illinois Estate and Generation-Skipping Transfer Tax Act (Estate Tax Act) (35 ILCS 405/1 et seq. (West 2016)). The circuit court granted the Attorney General’s motion, and…”
People ex rel. Burris v. Boeger, 644 N.E.2d 435 (Ill. App. Ct. 1994). “On November 6, 1991, the State filed a complaint to collect amounts due under the Illinois Estate and Generation-Skipping Transfer Tax Act (the Act) (35 ILCS 405/1 through 18 (West 1992)) against the defendant, Bernice Boeger, both personally and as executor of the estate of…”
Lavery v. Dep't of Fin. & Prof'l Reg., 2025 IL 130033 (Ill. 2025). “¶ 34 For example, in Parmar, the plaintiff filed a complaint against the Illinois Attorney General and the Treasurer, “challenging the application and constitutionality of an amendment to the Illinois Estate and Generation-Skipping Transfer Tax Act (Estate Tax Act) (35 ILCS…”
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