35 ILCS 120/5e
35 ILCS 120/5e
Illinois · Illinois Compiled Statutes 35 ILCS 120 — Retailers' Occupation Tax Act. · Status: effective
Cite this
- Citation
- 35 ILCS 120/5e, Illinois, version 1 as recorded 2026-08-14, yourstate.us, https://yourstate.us/provision/1275136
- Permanent ID
ys:prov:1275136@1- SHA-256
7401b529375640624dfe5b72d222a120256c957d07704ff42c6f233465601759
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
In addition to any other remedy provided for by the laws of this State, and provided that no hearing or proceedings for review provided by this Act shall be pending, and the time for the taking thereof shall have expired, the Department may foreclose in the circuit court any lien on real property for any tax or penalty imposed by this Act to the same extent and in the same manner as in the enforcement of other liens. Provided that such proceedings to foreclose shall not be instituted more than 20 years after the filing of the notice of lien under the provisions of Section 5b hereof, except that the time limitation period on the Department's right to commence any such foreclosure proceeding shall not run during any period of time in which a court order has the effect of enjoining or restraining the Department from commencing such foreclosure proceeding. The process, practice and procedure for such foreclosure shall be the same as provided in the Civil Practice Law, as amended. The provisions of this amendatory Act of 1984 shall apply to any lien which has not expired before the effective date of this amendatory Act of 1984. (Source: P.A. 83-1416.)