Illinois Statutes
§ 47-35 — Act to be liberally construed
Illinois § 47-35
JurisdictionIllinois
TopicGOVERNMENT
Ch. 35REVENUE
Act 35 ILCS 746/American Hostage Tax Liability Postponement Act.
This text of Illinois § 47-35 (Act to be liberally construed) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
35 Ill. Comp. Stat. 47-35 (2026).
Text
This Act and the rules adopted under this Act shall be liberally construed to the end that tax liabilities of applicable individuals shall be postponed and no interest or penalty shall be accrued during the period that a person was unlawfully or wrongfully detained abroad or held hostage abroad.
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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
DefinitionCite This Page — Counsel Stack
Bluebook (online)
Illinois § 47-35, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/47-35.