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Illinois Statutes Chapter 50. Local Government § 45/30. Statute of limitations

Current as of January 01, 2025 | Updated by Findlaw Staff

§ 30. Statute of limitations. Units of local government have an obligation to review tax returns in a timely manner and issue any determination of tax due as promptly as possible so that taxpayers may make timely corrections of future returns and minimize any interest charges applied to tax underpayments. Each unit of local government must provide appropriate statutes of limitation for the determination and assessment of taxes covered by this Act, provided, however, that a statute of limitations may not exceed the following:

(1) No notice of determination of tax due or assessment may be issued more than 5 years after the end of the calendar year for which the return for the period was filed or the end of the calendar year in which the return for the period was due, whichever occurs later. An audit or review that is timely performed under Section 35 of this Act or Section 8-11-2.5 of the Illinois Municipal Code shall toll the applicable 5-year period for a period of not more than one year.

(2) If any tax return was not filed or if during any 4-year period for which a notice of tax determination or assessment may be issued by the unit of local government the tax paid or remitted was less than 75% of the tax due for that period, the statute of limitations shall be no more than 6 years after the end of the calendar year in which the return for the period was due or the end of the calendar year in which the return for the period was filed, whichever occurs later. In the event that a unit of local government fails to provide a statute of limitations, the maximum statutory period provided in this Section applies.

The changes to this Section made by Public Act 102-1144 do not revive any determination and assessment of tax due where the statute of limitations has expired as of March 17, 2023 (the effective date of Public Act 102-1144), but the changes do extend the statute of limitations for the determination and assessment of taxes where the statute of limitation has not expired as of March 17, 2023 (the effective date of Public Act 102-1144).

This Section does not place any limitation on a unit of local government if a fraudulent tax return is filed.

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Cite this article: FindLaw.com - Illinois Statutes Chapter 50. Local Government § 45/30. Statute of limitations - last updated January 01, 2025 | https://codes.findlaw.com/il/chapter-50-local-government/il-st-sect-50-45-30/

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