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35 ILCS 405/ – Illinois Estate and Generation-Skipping Transfer Tax Act | Midpage
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Illinois Compiled Statutes
Government
Chapter 35
405
35 ILCS 405/
Illinois Estate and Generation-Skipping Transfer Tax Act
1
35 Ilcs 405/1
10
Liens and Personal Liability
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Reimbursement
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Parent as natural guardian for purposes of Sections 2032A and 2057 of the Internal Revenue Code
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Collection by county treasurers; tax collection distribution fund
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Statute of limitations; claims for refund
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Circuit court jurisdiction and venue
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Duty of Attorney General; failure to pay tax; proceedings
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Agreements with other states for payment of tax imposed by this Act
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Effective dates
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Definitions
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Illinois estate tax
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Illinois generation-skipping transfer tax
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Determination of tax situs and valuation
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Returns and payments
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Supplemental returns; refunds
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Penalties for failure to file tax return or to pay tax
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Interest