Article 10 – Local Government Revenue Recapture Certified Audit Pilot Program

(50 ILCS 355/Art. 10 heading) Article 10. Local Government Revenue Recapture Certified Audit Pilot Program. (Source: P.A. 101-628, eff. 6-1-20.)   (50 ILCS 355/10-5) Sec. 10-5. Findings. The General Assembly finds that: (1) Voluntary compliance is the cornerstone of an effective tax system. (2) Despite attempts by the General Assembly, State taxes are not simple. […]

Article 5 – Local Government Revenue Recapture

(50 ILCS 355/Art. 5 heading) Article 5. Local Government Revenue Recapture. (Source: P.A. 101-628, eff. 6-1-20.)   (50 ILCS 355/5-5) Sec. 5-5. Definitions. As used in this Article: “Department” means the Department of Revenue. “Family member” means the following, whether by whole blood, half-blood, or adoption: (1) a parent or step-parent; (2) a child or […]