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Illinois Compiled Statutes

35 ILCS 5/504 (2026)

Verification

✓ current as of May 2026
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(35 ILCS 5/504) (from Ch. 120, par. 5-504)
    Sec. 504. Verification. Each return or notice required to be filed under this Act shall contain or be verified by a written declaration that it is made under the penalties of perjury. A taxpayer's signing a fraudulent return under this Act is perjury, as defined in Section 32-2 of the Criminal Code of 2012.
(Source: P.A. 97-1150, eff. 1-25-13.)

    
Notes of Decisions
Cited in 1 case, 2013–2013 · leading case: Metro. Life Ins. Co. v. Hamer, 2013 IL 114234 (Ill. 2013).
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Metro. Life Ins. Co. v. Hamer, 2013 IL 114234 (Ill. 2013). · cites it 2× “35 ILCS 5/504 (West 2004). Where a taxpayer files a report or amended return pursuant to section 506(b), any deficiency in Illinois tax resulting from the change to federal taxable income “shall be deemed to be assessed on the date of 1 Federal income taxes are also…”
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