35 ILCS 525/10-45

Current through Public Act 103-1052

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.