Illinois Statutes
§ 47-30 — Home rule preemption
Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 746/ American Hostage Tax Liability Postponement Act.
This Act is a denial and limitation of home rule powers and functions in accordance with subsection (i) of Section 6 of Article VII of the Illinois Constitution. A home rule unit may not impose any tax liability, or any interest or penalty thereof, inconsistent with this Act.
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Legislative History
(Source: P.A. 104-6, eff. 6-16-25.)
Nearby Sections
9
§ 47-1
Short title§ 47-10
Tax liability postponed§ 47-15
Applicability§ 47-20
Rules§ 47-25
Local implementation§ 47-30
Home rule preemption§ 47-40
Severability§ 47-5
Definition