Illinois § 5-5 Definitions

Illinois Statutes

§ 5-5 — Definitions

Illinois § 5-5

JurisdictionIllinois

TopicBUSINESS AND EMPLOYMENT

Ch. 805BUSINESS ORGANIZATIONS

Act 805 ILCS 8/Franchise Tax and License Fee Amnesty Act of 2007.

Art.Article 5 - Franchise Tax and License Fee Amnesty Act of 2007

This text of Illinois § 5-5 (Definitions) 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

805 Ill. Comp. Stat. 5-5 (2026).

Text

As used in this Act: "Secretary" means the Illinois Secretary of State. "Rules" means any rules adopted or forms prescribed by the Secretary. "Taxable period" means any period of time for which any franchise tax is imposed by and owed to the State of Illinois by any domestic corporation or any license fee is imposed by and owed to the State of Illinois by any foreign corporation. "Taxpayer" means any domestic or foreign corporation, subject to franchise tax or license fee imposed by Article XV of the Business Corporation Act of 1983.

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As used in this Act: "Secretary" means the Illinois Secretary of State. "Rules" means any rules adopted or forms prescribed by the Secretary. "Taxable period" means any period of time for which any franchise tax is imposed by and owed to the State of Illinois by any domestic corporation or any license fee is imposed by and owed to the State of Illinois by any foreign corporation. "Taxpayer" means any domestic or foreign corporation, subject to franchise tax or license fee imposed by Article XV of the Business Corporation Act of 1983.