(a) Jurisdiction. Jurisdiction to hear and determine all disputes in relation to a tax arising under this Act shall be in the circuit court for the county having venue as determined under subsection (b) of this Section, and the circuit court first acquiring jurisdiction shall retain jurisdiction to the exclusion of every other circuit court.
     (b) Venue.
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Terms Used In Illinois Compiled Statutes 35 ILCS 405/15

  • Decedent: A deceased person.
  • 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.
  • Venue: The geographical location in which a case is tried.

        (1) Venue for disputes involving Illinois estate tax
    
of a decedent who was a resident of Illinois at the time of death shall lie in the circuit court for the county in which the decedent resided at death.
        (2) Venue for disputes involving Illinois
    
generation-skipping tax for a resident trust shall lie in the circuit court for the county in which a person required to file the return is resident or, if none, in either Sangamon County or Cook County.
        (3) Venue for disputes involving Illinois estate tax
    
of a decedent who was not a resident of Illinois at the time of death or for disputes involving Illinois generation-skipping tax of a non-resident trust shall lie in the circuit court for any Illinois county in which transferred property is situated.
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