GroundRules
35 ILCS 746/47-5: Definition.
Where this section sits in the code
- CHAPTER 35 REVENUE
- American Hostage Tax Liability Postponement Act.
As used in this Act, "person" means an individual who is: (i) a United States national who has been unlawfully or wrongfully detained abroad, as determined under 22 U.S.C. 1741; or (ii) a United States national who has been taken hostage abroad, as determined pursuant to the findings of the Hostage Recovery Fusion Cell, as described in 22 U.S.C. 1741b.
Collected 2026-09-15T04:46:20Z. Source file · JSON