ILCS » Chapter 35 · Act 745
Illinois Compiled Statutes

35 ILCS 745/1 (2026)

Short title

✓ current as of May 2026
Find cases: SyfertCases citing this section IL-ILGAilga.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
(35 ILCS 745/1)
    Sec. 1. Short title. This Act may be cited as the Tax Delinquency Amnesty Act.
(Source: P.A. 93-26, eff. 6-20-03.)

    
Notes of Decisions
Cited in 6 cases, 2006–2017 · leading case: Metro. Life Ins. Co. v. Hamer, 2013 IL 114234 (Ill. 2013).
Sort: Relevance Newest Treatment
Metro. Life Ins. Co. v. Hamer, 2013 IL 114234 (Ill. 2013). “¶ 25 MetLife also notes that subsequent to the enactment of the 2003 Amnesty Act, the legislature enacted the 2010 Amnesty Act (35 ILCS 745/1 et seq. (West 2010)). In connection with that statute, the legislature amended the Uniform Penalty and Interest Act to provide that…”
Nat'l City Corp. & Subsidiaries v. Dep't of Revenue, 851 N.E.2d 224 (Ill. App. Ct. 2006). “See 35 ILCS 745/1 et seq. (West 2004). National City was given less than a week to decide between these alternate actions.”
Shared Imaging, LLC v. Hamer, 2017 IL App (1st) 152817 (Ill. App. Ct. 2017). “ed to a deduction in the tax base for depreciation (count V); the Department’s tax assessment was not fairly apportioned (count VI); Shared Imaging should not have to pay any penalties because it had reasonable cause for not timely paying the use taxes (count VII); the…”
Shared Imaging, LLC v. Hamer, 2017 IL App (1st) 152817 (Ill. App. Ct. 2017). “ed to a deduction in the tax base for depreciation (count V); the Department’s tax assessment was not fairly apportioned (count VI); Shared Imaging should not have to pay any penalties because it had reasonable cause for not timely paying the use taxes (count VII); the…”
Shared Imaging, LLC v. Hamer, 2017 IL App (1st) 152817 (Ill. App. Ct. 2017). “ed to a deduction in the tax base for depreciation (count V); the Department’s tax assessment was not fairly apportioned (count VI); Shared Imaging should not have to pay any penalties because it had reasonable cause for not timely paying the use taxes (count VII); the…”
Nat'l City Corp. v. Dep't of Revenue (Ill. App. Ct. 2006). “See 35 ILCS 745/1 et seq. (West 2004). National City was given less than a week to decide between these alternate actions.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.