Illinois · Through at least Public Act 104-790

35 ILCS 746/47-35: Act to be liberally construed.

Where this section sits in the code

CHAPTER 35 REVENUE
American Hostage Tax Liability Postponement Act.

This Act and the rules adopted under this Act shall be liberally construed to the end that tax liabilities of applicable individuals shall be postponed and no interest or penalty shall be accrued during the period that a person was unlawfully or wrongfully detained abroad or held hostage abroad.

Collected 2026-09-15T04:46:20Z. Source file · JSON

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