Illinois Compiled Statutes 20 ILCS 2515 — Illinois Department of Revenue Sunshine Act.

Short title

Short title. This Act shall be known and may be cited as the "Illinois Department of Revenue Sunshine Act". (Source: P.A. 82-727.)

Terms defined

Terms defined. For the purposes of this Act the terms set out in Sections 2.1 through 2.3 have the meanings ascribed to them in those Sections. (Source: P.A. 82-727.)

"Department" means the Department of Revenue of the State of Illinois

"Department" means the Department of Revenue of the State of Illinois. (Source: P.A. 82-727.)

"Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, or a receiver, trustee, conservator, or other representative appointed by order of any court, or any city, town, county or other political subdivision in this State. (Source: P.A. 82-…

"Revenue laws" means any statutes, rules or regulations administered or promulgated by the Department

"Revenue laws" means any statutes, rules or regulations administered or promulgated by the Department. (Source: P.A. 97-464, eff. 10-15-11.)

Any written informal ruling, opinion or letter issued by the Department in response to an inquiry or request for any opinion from any person regarding the interpretation of, liability incurred under, coverage of or applicability of any revenue laws administered by the Department shall be maintained as a public record i…

Instruction booklet; major revenue expenditures

Instruction booklet; major revenue expenditures. The Department of Revenue must include within the instruction booklet that accompanies the income tax return a report from the Comptroller containing the following information: (1) A summary of (i) the amount of revenue received by the State in the preceding fiscal year,…

The Department shall submit for publication quarterly in the Illinois Register an index of any informal rulings, opinions or letters issued by the Department during the quarter and required to be made available by Section 3. The Department shall also submit on or before January 15, 1982, and annually thereafter, for pu…