Statutes, codes, and regulations
Illinois Compiled Statutes
GOVERNMENTChapter 35 - REVENUESubchapter - EXCISE TAXESAct 525 - PARKING EXCISE TAX ACT
Article 10 - PARKING EXCISE TAX ACT
Section 35 ILCS 525/10-45 - Tax collected as debt owed to State

35 ILCS 525/10-45

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Current through Public Act 103-1056
Section 35 ILCS 525/10-45 - Tax collected as debt owed to State

The tax herein required to be collected by any operator, booking intermediary, or valet business and any such tax collected by that person, shall constitute a debt owed by that person to this State.

35 ILCS 525/10-45

Amended by P.A. 103-0009,§ 20-5, eff. 7/1/2023.
Added by P.A. 101-0031,§ 10-45, eff. 6/28/2019.