Illinois Statutes
§ 5-5 — Definitions
Illinois·Topic BUSINESS AND EMPLOYMENT·Ch. 805 BUSINESS 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
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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Legislative History
(Source: P.A. 95-233, eff. 8-16-07.)
Nearby Sections
15
§ 5
§ 5§ 5-1
Short title§ 5-10
Amnesty program§ 5-15
Amendment by managers§ 5-20
(Repealed)§ 5-25
Articles of amendment§ 5-46
Electronic filing§ 5-47
Statement of correction§ 5-48
Petition for refund§ 5-5
Definitions