GroundRules
35 ILCS 525/10-45: Tax collected as debt owed to State.
Where this section sits in the code
- CHAPTER 35 REVENUE
- Parking Excise Tax Act.
The tax herein required to be collected by any operator, booking intermediary, or valet business and any such tax collected by that person, shall constitute a debt owed by that person to this State.
Collected 2026-09-15T04:46:20Z. Source file · JSON