§ 35 ILCS 625/1 Short Title
§ 35 ILCS 625/2 Definitions
§ 35 ILCS 625/3 Imposition of tax on invested capital
§ 35 ILCS 625/4 Annual return, collection and payment
§ 35 ILCS 625/4.5 Sunset of exemptions, credits, and deductions
§ 35 ILCS 625/5 All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, …
§ 35 ILCS 625/6 If it appears, after claim therefor filed with the Department, that …
§ 35 ILCS 625/7 Every taxpayer under this Act shall keep books, records, papers and …
§ 35 ILCS 625/8 For the purpose of administering and enforcing the provisions of this …
§ 35 ILCS 625/9 No person shall be excused from testifying or from producing any …
§ 35 ILCS 625/10 The Department or any officer or employee of the Department …
§ 35 ILCS 625/11 All information received by the Department from returns filed under …
§ 35 ILCS 625/12 Except as otherwise provided in this Section with respect to the …
§ 35 ILCS 625/13 The Department may make, promulgate and enforce such reasonable rules …
§ 35 ILCS 625/14 The Illinois Administrative Procedure Act, as now or hereafter …
§ 35 ILCS 625/15 Any taxpayer who fails to make a return, or who makes a fraudulent …

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Terms Used In Illinois Compiled Statutes > 35 ILCS 625 - Water Company Invested Capital Tax Act

  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Oath: A promise to tell the truth.
  • oath: shall be deemed to include an affirmation, and the word "sworn" shall be construed to include the word "affirmed. See Illinois Compiled Statutes 5 ILCS 70/1.12
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14