On September 19, 2002, the Illinois Supreme Court held that the plaintiffs, a private citizen and a watchdog group, did not have standing to recover funds for Illinois taxpayers that were illegally received by employees of the Secretary of State's Office.
Demographic trends and tax-law changes may generate some short-term business, but they'll mean less work for estate-planning lawyers in the long run. Are you ready to adjust your practice?
Here's how taxing authorities can determine whether property is being used for religious purposes without impermissibly inquiring into religious beliefs.
On April 15, 2002, the Illinois Housing Development Authority (authority) implemented new rules involving the administration of the affordable housing tax credit program in section 355 of the Illinois Administrative Code. 47 Ill Adm Code 355.
On January 24, 2002, the Illinois Department of Revenue (department) adopted new requirements to section 750 of the Illinois Administrative Code. 86 Ill Adm Code 750.
On October 1, 2001, the Illinois Department of Revenue (department) adopted amendments to section 130 of the Illinois Administrative Code. 86 Ill Adm Code 130.
On March 15, 2001, the seventh circuit held that plaintiff's Fourth Amendment rights were violated when officials of the Illinois Department of Revenue seized property belonging to the plaintiff but not named in a search warrant, and held that the plain view doctrine did not protect defendants' actions.
On November 20, 2000, the Illinois Department of Revenue (department) adopted amendments to section 530 of the Illinois Administrative Code. 86 Ill Adm Code 530.
On October 26, 2000, the Supreme Court of Illinois affirmed the judgment of the appellate court which held that article IX of the Local Governmental and Governmental Employees Tort Immunity Act (Tort Immunity Act) (745 ILCS 10/9-101, et seq.) did not authorize the use of real estate taxes to fund equitable remedies ordered by the court.
On April 19, 2000, the Illinois Department of Commerce and Community Affairs (department) adopted new rules to section 527 of the Illinois Administrative Code. 14 Ill Adm Code 527.
During one of the shortest sessions in recent history, the General Assembly answered Gov. George H. Ryan's call for tax cuts during a year in which most legislators find themselves on the election ballot in November.
Calling the bill "one of the most important measures we have ever passed in Springfield," Gov. Ryan signed Public Act 91-700, which amends the Illinois Income Tax Act to establish the first state income tax credit for Illinois taxpayers.
