ILCS » Chapter 35 · Act 405
Illinois Compiled Statutes

35 ILCS 405/15 (2026)

Circuit court jurisdiction and venue

✓ current as of May 2026
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(35 ILCS 405/15) (from Ch. 120, par. 405A-15)
    Sec. 15. Circuit court jurisdiction and venue.
    (a) Jurisdiction. Jurisdiction to hear and determine all disputes in relation to a tax arising under this Act shall be in the circuit court for the county having venue as determined under subsection (b) of this Section, and the circuit court first acquiring jurisdiction shall retain jurisdiction to the exclusion of every other circuit court.
    (b) Venue.
        (1) Venue for disputes involving Illinois estate tax
    
of a decedent who was a resident of Illinois at the time of death shall lie in the circuit court for the county in which the decedent resided at death.
        (2) Venue for disputes involving Illinois
    
generation-skipping tax for a resident trust shall lie in the circuit court for the county in which a person required to file the return is resident or, if none, in either Sangamon County or Cook County.
        (3) Venue for disputes involving Illinois estate tax
    
of a decedent who was not a resident of Illinois at the time of death or for disputes involving Illinois generation-skipping tax of a non-resident trust shall lie in the circuit court for any Illinois county in which transferred property is situated.
(Source: P.A. 86-737.)

    
Notes of Decisions
Cited in 6 cases (2 in the last 5 years), 2017–2024 · leading case: Parmar v. Madigan, 2018 IL 122265 (Ill. 2018).
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Parmar v. Madigan, 2018 IL 122265 (Ill. 2018). · cites it 5× “¶ 10 In response, plaintiff argued that his suit was properly brought in the circuit court because section 15 of the Estate Tax Act ( 35 ILCS 405/15 (West 2014) ) vests jurisdiction in the circuit court to hear all tax disputes arising under the Estate Tax Act.”
Parmar v. Madigan, 2018 IL 122265 (Ill. 2018). · cites it 4× “¶ 10 In response, plaintiff argued that his suit was properly brought in the circuit court because section 15 of the Estate Tax Act (35 ILCS 405/15 (West 2014)) vests jurisdiction in the circuit court to hear all tax disputes arising under the Estate Tax Act.”
Parmar v. Madigan, 2017 IL App (2d) 160286 (Ill. App. Ct. 2017). “” 35 ILCS 405/15(a) (West 2014). -4­ 2017 IL App (2d) 160286 ¶ 13 At a hearing on the motion to dismiss, the trial court determined that section 15(a) was “not an explicit waiver of sovereign immunity” and that “proper jurisdiction is with the [C]ourt of [C]laims.”
Parmar v. Madigan, 2017 IL App (2d) 160286 (Ill. App. Ct. 2017). “” 35 ILCS 405/15(a) (West 2014). ¶ 13 At a hearing on the motion to dismiss, the trial court determined that section 15(a) was “not an explicit waiver of sovereign immunity” and that “proper jurisdiction is with the [C]ourt of [C]laims.”
Adamczyk v. Young, 2022 IL App (5th) 220093-U (Ill. App. Ct. 2022). “¶ 29 (quoting 35 ILCS 405/15 (West 2014)). ¶ 25 In rejecting this contention, the supreme court first noted that the State Lawsuit Immunity Act provides that, with certain exceptions that were not applicable, “the ‘State of Illinois shall not be made a defendant or party in any…”
Kay v. Dep't of Cent. Mgmt. Servs., 2024 IL App (1st) 221102-U (Ill. App. Ct. 2024). “” Parmar, 2018 IL 122265 at ¶ 29 (quoting 35 ILCS 405/15 (West 2014)). - 12 - 1-22-1102 The court explained that this language was not a clear and unequivocal waiver of sovereign immunity, despite referring to the circuit court having jurisdiction to hear all tax disputes under…”
— 35 ILCS 405/15(a) — 2 cases
Parmar v. Madigan, 2017 IL App (2d) 160286 (Ill. App. Ct. 2017). “” 35 ILCS 405/15(a) (West 2014). -4­ 2017 IL App (2d) 160286 ¶ 13 At a hearing on the motion to dismiss, the trial court determined that section 15(a) was “not an explicit waiver of sovereign immunity” and that “proper jurisdiction is with the [C]ourt of [C]laims.”
Parmar v. Madigan, 2017 IL App (2d) 160286 (Ill. App. Ct. 2017). “” 35 ILCS 405/15(a) (West 2014). ¶ 13 At a hearing on the motion to dismiss, the trial court determined that section 15(a) was “not an explicit waiver of sovereign immunity” and that “proper jurisdiction is with the [C]ourt of [C]laims.”
— 35 ILCS 405/15(b)(2) — 1 case
Parmar v. Madigan, 2018 IL 122265 (Ill. 2018). “¶ 10 In response, plaintiff argued that his suit was properly brought in the circuit court because section 15 of the Estate Tax Act ( 35 ILCS 405/15 (West 2014) ) vests jurisdiction in the circuit court to hear all tax disputes arising under the Estate Tax Act.”
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.