Illinois Compiled Statutes
35 ILCS 620/5 (2026)
All of the provisions of Sections 4, (except that the time limitation provisions shall run from the date when the tax is due rather than from the date when gross receipts are received), 5 (except that the time limitation provisions on the issuance of notices of tax liability shall run from the date when the tax is due rather than from the date when gross receipts are received and except that, in the case of a failure to file a return required by this Act, no notice of tax liability shall be issued covering tax due with that return more than 6 years after the original due date of that return, and except that the 30% penalty provided for in Section 5 shall not apply), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6b, and 6c of the Retailers' Occupation Tax Act, which are not inconsistent with this Act, and the Uniform Penalty and Interest Act shall apply, as far as practicable, to the subject matter of this Act to the same extent as if such provisions were included herein
✓ current as of May 2026
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(35 ILCS 620/5)
(from Ch. 120, par. 472)
Sec. 5.
All of the provisions of Sections 4,
(except that
the time limitation provisions shall run from the date when
the tax is due rather than from the date when gross receipts
are received), 5 (except that the time limitation provisions
on the issuance of notices of tax liability shall run from the
date when the tax is due rather than from the date when gross
receipts are received and except that, in the case of a
failure to file a return required by this Act, no notice of
tax liability shall be issued covering tax due with that
return more than 6 years after the original due date of that
return, and except that the 30% penalty provided for in
Section 5 shall not apply), 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5i, 5j, 6b, and 6c of the Retailers' Occupation Tax Act, which are not
inconsistent with this Act, and the Uniform Penalty and Interest Act
shall apply, as far as practicable, to the subject matter of this Act to
the same extent as if such provisions were included herein. References in
such incorporated Sections of the Retailers' Occupation Tax Act to
retailers, to sellers or to persons engaged in the business of selling
tangible personal property mean persons engaged in the business of
distributing electricity when used in this Act. References in such
incorporated Sections of the Retailers' Occupation Tax Act to sales of
tangible personal property mean the distributing of electricity when used in
this Act.
(Source: P.A. 90-491, eff. 1-1-98; 90-561, eff. 1-1-98; 90-655, eff.
7-30-98.)
Notes of Decisions
Cited in 1
case, 2009–2009 · leading case: Exelon Corp. v. Dep't of Revenue, 917 N.E.2d 899 (Ill. 2009).
Exelon Corp. v. Dep't of Revenue, 917 N.E.2d 899 (Ill. 2009). “Act 76-964, approved August 26, 1969 (now 35 ILCS 620/5 (West 2006))). This section incorporates portions of the Retailers' Occupation Tax Act into the Public Utilities Revenue Act.”
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