35 ILCS 705/ Tax Collection Suit Act.

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REVENUE
(35 ILCS 705/) Tax Collection Suit Act.

35 ILCS 705/0.01

(35 ILCS 705/0.01) (from Ch. 120, par. 880)

Sec. 0.01.

Short title.

This Act may be cited as the

Tax Collection Suit Act.

(Source: P.A. 86-1324.)

35 ILCS 705/1

(35 ILCS 705/1) (from Ch. 120, par. 881)

Sec. 1.

At the request of any officer or agency charged with the
responsibility of collecting any tax that is imposed by this State or that
is collectible by this State on behalf of a political subdivision thereof,
the Attorney General of this State may bring suit, in the name of this
State or in the name of the officer or agency on whose behalf the suit is
brought, in the appropriate court of any other state, to collect any tax
legally due to this State or to the political subdivision on whose behalf
this State is required or authorized to act as a tax collector. Any
political subdivision of this State or the appropriate officer thereof,
acting in its behalf, may bring suit in the appropriate court of any other
state to collect any tax legally due to such political subdivision.

(Source: Laws 1967, p. 1770.)

35 ILCS 705/2

(35 ILCS 705/2) (from Ch. 120, par. 882)

Sec. 2.

The courts of this State shall recognize and enforce
liabilities for taxes lawfully imposed by any other state of the United
States, or a political subdivision of any such state, which state
extends a like comity to this State, and the duly authorized officer or
agency of any such other state, or political subdivision thereof, may
sue for the collection of such taxes in the courts of this State.

A certificate by the Secretary of State of such other state that the
officer or agency suing for the collection of such a tax is duly
authorized to collect the same shall be conclusive proof of such
authority.

(Source: Laws 1967, p. 1770.)

35 ILCS 705/3

(35 ILCS 705/3) (from Ch. 120, par. 883)

Sec. 3.

For the purposes of this Act, the words "tax" and "taxes" shall
include interest and penalties due under any taxing statute, and liability
for such interest or penalties, or both, due under a taxing statute of
another state, or political subdivision thereof, shall be recognized and
enforced by the courts of this State to the same extent that the laws of
such other state permit the enforcement in its courts of liability for such
interest or penalties, or both, due under the tax laws of this State or any
political subdivision thereof.

(Source: Laws 1967, p. 1770.)