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Tax Library
IL
Illinois Compiled Statutes
Chapter 35
35 Ilcs 405

Illinois Estate and Generation-skipping Transfer Tax Act.

35 Ilcs 405 - Illinois Estate and Generation-skipping Transfer Tax Act.35 Ilcs 405 - Illinois Estate and Generation-skipping Transfer Tax Act.

35 Ilcs 305 - Real Estate Transfer Tax Act. (repealed by P.a. 88-455)35 Ilcs 450 - Illinois Hydraulic Fracturing Tax Act.

Sec. 1 - This Act May Be Cited as the Illinois Estate and Generation-skipping Transfer Tax Act Sec. 2 - Definitions Sec. 3 - Illinois Estate Tax Sec. 4 - Illinois Generation-skipping Transfer Tax Sec. 5 - Determination of Tax Situs and Valuation Sec. 6 - Returns and Payments Sec. 7 - Supplemental Returns; Refunds Sec. 8 - Penalties for Failure to File Tax Return or to Pay Tax Sec. 9 - Interest Sec. 10 - Liens and Personal Liability Sec. 11 - Reimbursement Sec. 12 - Parent as Natural Guardian for Purposes of Sections 2032a and 2057 of the Internal Revenue Code Sec. 13 - Collection by County Treasurers; Tax Collection Distribution Fund Sec. 14 - Statute of Limitations; Claims for Refund Sec. 15 - Circuit Court Jurisdiction and Venue Sec. 16 - Duty of Attorney General; Failure to Pay Tax; Proceedings Sec. 17 - Agreements With Other States for Payment of Tax Imposed by This Act Sec. 18 - Effective Dates

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