35 ILCS 5/504: Verification.
Where this section sits in the code
- CHAPTER 35 REVENUE
- Illinois Income Tax Act.
Each return or notice required to be filed under this Act shall contain or be verified by a written declaration that it is made under the penalties of perjury. A taxpayer's signing a fraudulent return under this Act is perjury, as defined in Section 32-2 of the Criminal Code of 2012.
Collected 2026-09-15T04:46:19Z. Source file · JSON