Illinois Compiled Statutes
35 ILCS 610/2a.1 (2026)
(Repealed)
✓ current as of May 2026
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(35 ILCS 610/2a.1)
(from Ch. 120, par. 467.2a.1)
Sec. 2a.1.
(Repealed).
(Source: P.A. 87-313. Repealed by P.A. 90-154, eff. 1-1-98.)
Notes of Decisions
Cited in 3
cases, 1999–2001 · leading case: Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n, 750 N.E.2d 202 (Ill. 2001).
Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n, 750 N.E.2d 202 (Ill. 2001). “" See 35 ILCS 610/2a.1 (West 1996). The invested capital tax was paid to the state, not municipalities, in an amount equal to 0.”
Chicago SMSA Ltd. P'ship v. Dep't of Revenue, 715 N.E.2d 719 (Ill. App. Ct. 1999). “See 35 ILCS 610/2a.1 (West 1996) (invested capital tax imposed on “persons engaged in the business of transmitting messages and acting as a retailer of telecommunications’ ’).”
Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n Dissenting opinion added upon denial of rehearing - June 4, 2001 (Ill. 2001). “” See 35 ILCS 610/2a.1 (West 1996). The invested capital tax was paid to the state, not municipalities, in an amount equal to 0.”
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