Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

35 ILCS 5/512

(35 ILCS 5/512) (from Ch. 120, par. 5-512)

Sec. 512.

(a) All individual income tax return forms for tax years
ending December 31, 1986 through December 30, 1995 shall contain an appropriate
space in which the taxpayer must indicate either (i) the name and number of the
high school district in which they reside on the date such return is filed, or
(ii) the name and number of the unit school district in which they reside on
the date such return is filed.  Failure of the taxpayer to insert such
information shall not invalidate the return.

(b) For all tax years ending December 31, 1995 and thereafter, the
Department shall provide the State Board of Education with information on
individual income tax receipts by school district from the data collected by
the Geographic Information System maintained by the Department.

(Source: P.A. 89-21, eff. 7-1-95.)