Act 5 - ILLINOIS INCOME TAX ACT
- Article 1 - SHORT TITLE AND CONSTRUCTION (§§ 5/101 — 5/103)
- Article 2 - TAX IMPOSED (§§ 5/201 — 5/251)
- Article 3 - ALLOCATION AND APPORTIONMENT OF BASE INCOME (§§ 5/301 — 5/308)
- Article 4 - ACCOUNTING (§§ 5/401 — 5/405)
- Article 5 - RECORDS, RETURNS AND NOTICES (§§ 5/501 — 5/516)
- Article 6 - PAYMENTS (§§ 5/601 — 5/606)
- Article 7 - WITHHOLDING TAX (§§ 5/701 — 5/713)
- Article 8 - DECLARATION AND PAYMENT OF ESTIMATED TAX (§§ 5/803 — 5/807)
- Article 9 - PROCEDURE AND ADMINISTRATION (§§ 5/901 — 5/918)
- Article 10 - PENALTIES AND INTEREST (§§ 5/1001 — 5/1008)
- Article 11 - LIENS AND JEOPARDY ASSESSMENT (§§ 5/1101 — 5/1110)
- Article 12 - JUDICIAL REVIEW (§§ 5/1201 — 5/1204)
- Article 13 - CRIMES (§§ 5/1301 — 5/1302)
- Article 14 - MISCELLANEOUS PROVISIONS (§§ 5/1401 — 5/1408)
- Article 15 - DEFINITIONS AND RULES OF INTERPRETATION (§§ 5/1501 — 5/1502)
- Article 16 - SEVERABILITY (§ 5/1601)
- Article 17 - EFFECTIVE DATE (§ 5/1701)