{"data":{"id":"us-il/35-ilcs-25-40","jurisdiction":"us-il","citation":"35 ILCS 25/40","heading":"Submission of tax credit certificate to Department of Revenue.","body":"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.","path":["CHAPTER 35 REVENUE","Small Business Job Creation Tax Credit Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=3177\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:19Z","sha256":"154d1a027c3737347f91174849671d225b6007da593dfd0aee52aa5275c5cd48","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-25-35","next":"us-il/35-ilcs-25-45"},"notice":"GroundRules: Original legal text. Not legal advice."}