Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 5/712

(35 ILCS 5/712) (from Ch. 120, par. 7-712)

Sec. 712. Payor's Liability For Withheld Taxes.

Every payor who deducts
and withholds or is required to deduct and withhold tax under Sections 709.5 or
						
710 is liable for such
tax.  For purposes of assessment and
collection, any amount withheld or required to be withheld and paid
over to the Department, and any penalties and interest
with respect thereto, shall be considered the tax of the payor.  Any amount
of tax actually deducted and withheld under Sections 709.5 or 710 shall
be held to be a special fund in trust for the Department.  No payee shall have
any right of action against his payor in respect of any money deducted and
withheld and paid over to the Department in compliance or in intended compliance
with Sections 709.5 or 710 (and until January 1, 1989, Sections 708 and 709).

(Source: P.A. 95-233, eff. 8-16-07.)