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(35 ILCS 5/1101)
(from Ch. 120, par. 11-1101)
Lien for Tax.
(a) If any person liable to pay any tax
neglects or refuses to pay the same after demand, the amount (including any
interest, additional amount,
addition to tax, or assessable penalty, together with any costs that may
accrue in addition thereto) shall be a lien in favor of the State of
Illinois upon all property and rights to property, whether real or
personal, belonging to such person.
(b) Unless another date is specifically fixed by law, the lien imposed
by subsection (a) of this Section shall arise at the time the assessment is
made and shall continue until the liability for the amount so assessed (or
a judgment against the taxpayer arising out of such liability) is satisfied
or becomes unenforceable by reason of lapse of time.
(c) Deficiency procedure. If the lien arises from an assessment
pursuant to a notice of deficiency, such lien shall not attach and the
notice referred to in this Section shall not be filed until all proceedings
in court for review of such assessment have terminated or the time for the
taking thereof has expired without such proceedings being instituted.
(d) Notice of lien. The lien created by assessment shall
terminate unless a notice of lien is filed, as provided in Section 1103 hereof,
within 3 years from the date all proceedings in court for the review of
such assessment have terminated or the time for the taking thereof has
expired without such proceedings being instituted. Where the lien results
from the filing of a return without payment of the tax or penalty shown
therein to be due, the lien shall terminate unless a notice of lien is
filed within 3 years from the date such return was filed with the
For the purposes of this subsection (d), a tax return filed before the last
day prescribed by law, including any extension thereof, shall be deemed to
have been filed on such last day. The time limitation period on the Department's right to file a notice of lien shall not run (1) during any period of time in which the order of any court has the effect of enjoining or restraining the Department from filing such notice of lien, or (2) during the term of a repayment plan that taxpayer has entered into with the Department, as long as taxpayer remains in compliance with the terms of the repayment plan.
(Source: P.A. 97-507, eff. 8-23-11; 98-446, eff. 8-16-13.)