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765 ILCS 1026/15-403

    (765 ILCS 1026/15-403)
    Sec. 15-403. When report to be filed.
    (a) Except as otherwise provided in subsection (b) and subject to subsection (c), the report under Section 15-401 must be filed before November 1 of each year and cover the 12 months preceding July 1 of that year. Business associations which must report under this subsection (a) include financial organizations and insurance companies other than life insurance companies; all other business associations must file under subsection (b).
    (b) Subject to subsection (c), the report under Section 15-401 to be filed by any business associations that do not report under subsection (a) must be filed before May 1 of each year for the immediately preceding calendar year.
    (c) Before the date for filing the report under Section 15-401, the holder of property presumed abandoned may request the administrator to extend the time for filing. The administrator may grant an extension. If the extension is granted, the holder may pay or make a partial payment of the amount the holder estimates ultimately will be due. The payment or partial payment terminates accrual of interest on the amount paid.
(Source: P.A. 100-22, eff. 1-1-18; 100-566, eff. 1-1-18.)