Illinois Compiled Statutes
35 ILCS 735/3-1A (2026)
In this Article, references to this "Act" mean this "Article" and references to "Department" mean the Department of Revenue
✓ current as of May 2026
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(35 ILCS 735/3-1A)
(from Ch. 120, par. 2603-1A)
Sec. 3-1A.
In this Article, references to this "Act" mean this "Article" and
references to "Department" mean the Department of Revenue. Unless otherwise
specified in a tax Act, this Act applies to all taxes administered by the
Department of Revenue, except for the Racing Privilege Tax Act, the provisions of the Property
Tax Code except as expressly provided in Section 31-15 of the Property Tax Code, the Real Estate Transfer Tax Act, and the
Coin Operated Amusement Device Tax.
(Source: P.A. 98-929, eff. 8-15-14.)
Notes of Decisions
Cited in 1
case, 1998–1998 · leading case: Brown v. Zehnder (Ill. App. Ct. 1998).
Brown v. Zehnder (Ill. App. Ct. 1998). “Even if the term "sales tax," as used in the Notice, only referred to ROTA, the plain language of the Uniform Penalty and Interest Act suggests that the entire Act, including section 3-7, applies to taxes collected under ROTA.”
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