GroundRules
35 ILCS 25/40: Submission of tax credit certificate to Department of Revenue.
Where this section sits in the code
- CHAPTER 35 REVENUE
- Small Business Job Creation Tax Credit Act.
An applicant claiming a credit under this Act shall submit to the Department of Revenue a copy of each certificate issued under Section 35 of this Act with the first return for which the credit shown on the certificate is claimed. However, failure to submit a copy of the certificate with the applicant's return shall not invalidate a claim for a credit.
Collected 2026-09-15T04:46:19Z. Source file · JSON