Act 405 - ILLINOIS ESTATE AND GENERATION-SKIPPING TRANSFER TAX ACT
- Section 35 ILCS 405/1 - Short title
- Section 35 ILCS 405/2 - Definitions
- Section 35 ILCS 405/3 - Illinois estate tax
- Section 35 ILCS 405/4 - Illinois generation-skipping transfer tax
- Section 35 ILCS 405/5 - Determination of tax situs and valuation
- Section 35 ILCS 405/6 - Returns and payments
- Section 35 ILCS 405/7 - Supplemental returns; refunds
- Section 35 ILCS 405/8 - Penalties for failure to file tax return or to pay tax
- Section 35 ILCS 405/9 - Interest
- Section 35 ILCS 405/10 - Liens and Personal Liability
- Section 35 ILCS 405/11 - Reimbursement
- Section 35 ILCS 405/12 - Parent as natural guardian for purposes of Sections 2032A and 2057 of the Internal Revenue Code
- Section 35 ILCS 405/13 - Collection by county treasurers; tax collection distribution fund
- Section 35 ILCS 405/14 - Statute of limitations; claims for refund
- Section 35 ILCS 405/15 - Circuit court jurisdiction and venue
- Section 35 ILCS 405/16 - Duty of Attorney General; failure to pay tax; proceedings
- Section 35 ILCS 405/17 - Agreements with other states for payment of tax imposed by this Act
- Section 35 ILCS 405/18 - Effective dates