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Terms Used In Illinois Compiled Statutes 35 ILCS 200/31-60

  • State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14
     The Department shall conduct spot checks or investigations of declarations required to be filed by this Article and may forward information of violations to the State‘s Attorney of the county where the violations occur for prosecution and collection of taxes.