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Illinois Compiled Statutes

35 ILCS 5/1101 (2026)

Lien for Tax

✓ current as of May 2026
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(35 ILCS 5/1101) (from Ch. 120, par. 11-1101)
    Sec. 1101. Lien for Tax.
    (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the State of Illinois upon all property and rights to property, whether real or personal, belonging to such person.
    (b) Unless another date is specifically fixed by law, the lien imposed by subsection (a) of this Section shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied or becomes unenforceable by reason of lapse of time.
    (c) Deficiency procedure. If the lien arises from an assessment pursuant to a notice of deficiency, such lien shall not attach and the notice referred to in this Section shall not be filed until all proceedings in court for review of such assessment have terminated or the time for the taking thereof has expired without such proceedings being instituted.
    (d) Notice of lien. The lien created by assessment shall terminate unless a notice of lien is filed, as provided in Section 1103 hereof, within 3 years from the date all proceedings in court for the review of such assessment have terminated or the time for the taking thereof has expired without such proceedings being instituted. Where the lien results from the filing of a return without payment of the tax or penalty shown therein to be due, the lien shall terminate unless a notice of lien is filed within 3 years from the date such return was filed with the Department. For the purposes of this subsection (d), a tax return filed before the last day prescribed by law, including any extension thereof, shall be deemed to have been filed on such last day. The time limitation period on the Department's right to file a notice of lien shall not run (1) during any period of time in which the order of any court has the effect of enjoining or restraining the Department from filing such notice of lien, or (2) during the term of a repayment plan that taxpayer has entered into with the Department, as long as taxpayer remains in compliance with the terms of the repayment plan.
(Source: P.A. 97-507, eff. 8-23-11; 98-446, eff. 8-16-13.)

    
Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1995–2025 · leading case: Rodriguez v. Citibank, F.S.B. (In Re Nowicki), 202 B.R. 729 (Bankr. N.D. Ill. 1996).
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Rodriguez v. Citibank, F.S.B. (In Re Nowicki), 202 B.R. 729 (Bankr. N.D. Ill. 1996). · cites it 4× “The State of Illinois (i) Withholding Taxes Claim (IDOR) Pursuant to 35 ILCS 5/1101, a hen arises in favor of the State of Illinois on all “property and rights to property, whether real or personal,” belonging to any party that fails to pay state income taxes.”
In re Elk Grove Vill. Petroleum, 510 B.R. 594 (Bankr. N.D. Ill. 2014). · cites it 2× “35 ILCS 5/1101; 35 ILCS 120/5a. 5 The Acts confirm that a buyer will be subject to such liens.”
Claxton v. United States (In Re Claxton), 273 B.R. 174 (Bankr. N.D. Ill. 2002). “A state income tax lien arises in favor of the state on the date the taxes are assessed and continues until the liability is satisfied or extinguished by the state’s failure to file a notice of lien within three years.”
In Re Bino's Inc., 182 B.R. 784 (Bankr. N.D. Ill. 1995). “See 35 ILCS 5/1101 (withholding tax), 35 ILCS 120/5a (occupation/use tax).”
Chicago Title Land Trust Co. v. Watkin, 2025 IL App (1st) 241354 (Ill. App. Ct. 2025). “There are a number of circumstances that may result in the imposition of a lien under the law, including mechanic’s liens (770 ILCS 60/1 (West 2022)), broker’s liens (770 ILCS 15/10 (West 2022)), and tax liens (35 ILCS 5/1101 (West 2022); 35 ILCS 120/5a (West 2022); 35 ILCS…”
— 35 ILCS 5/1101(a) — 1 case
Rodriguez v. Citibank, F.S.B. (In Re Nowicki), 202 B.R. 729 (Bankr. N.D. Ill. 1996). “The State of Illinois (i) Withholding Taxes Claim (IDOR) Pursuant to 35 ILCS 5/1101, a hen arises in favor of the State of Illinois on all “property and rights to property, whether real or personal,” belonging to any party that fails to pay state income taxes.”
— 35 ILCS 5/1101(b) — 1 case
Rodriguez v. Citibank, F.S.B. (In Re Nowicki), 202 B.R. 729 (Bankr. N.D. Ill. 1996). “The State of Illinois (i) Withholding Taxes Claim (IDOR) Pursuant to 35 ILCS 5/1101, a hen arises in favor of the State of Illinois on all “property and rights to property, whether real or personal,” belonging to any party that fails to pay state income taxes.”
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