Illinois Statutes
§ 47-35 — Act to be liberally construed
Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 746/ American Hostage Tax Liability Postponement Act.
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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Illinois § 47-35 (Act to be liberally construed) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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