Illinois Compiled Statutes 35 ILCS 745/5 – Definitions
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As used in this Act:
“Department” means the Illinois Department of Revenue.
“Rules” means any rules adopted or forms prescribed by the Department.
“Taxable period” means any period of time for which any tax is imposed by and owed to the State of Illinois.
“Taxpayer” means any person, corporation, or other entity subject to any tax, except for the motor fuel use tax, imposed by any law of the State of Illinois and payable to the State of Illinois.
“Department” means the Illinois Department of Revenue.
Terms Used In Illinois Compiled Statutes 35 ILCS 745/5
- 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.
- 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
“Rules” means any rules adopted or forms prescribed by the Department.
“Taxable period” means any period of time for which any tax is imposed by and owed to the State of Illinois.
“Taxpayer” means any person, corporation, or other entity subject to any tax, except for the motor fuel use tax, imposed by any law of the State of Illinois and payable to the State of Illinois.