Illinois Code § 20

Illinois Code § 20. Reproduced from the official Illinois Compiled Statutes, with a citation summary, verification link, and related provisions.

§ 20.

Electronic filing and payment. Any return or document that is required to be filed under this Act shall be filed electronically, in the form and manner required by the Department. Any payment required to be made under this Act shall be paid electronically, in the form and manner required by the Department. The Department shall grant a waiver of the electronic filing or payment requirement under this Section for any taxpayer who petitions the Department and demonstrates undue hardship in complying with the electronic filing or payment requirement. The waiver shall be for a period not to exceed 2 years, but may be renewed an unlimited number of times for periods not to exceed 2 years each. (Source: P.A. 100-437, eff. 1-1-18.)

Source: official Illinois text · Last verified 2026-08-27

At a glance

  • Citation: Illinois Compiled Statutes § 20
  • Jurisdiction: Illinois
  • Code: Illinois Compiled Statutes
  • Text: transcribed from the official source (verify below)

Verify the text

Statute text is transcribed from the official Illinois Compiled Statutes. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Illinois attorney.

Common questions

What is the source of Illinois Compiled Statutes § 20?

The text above is transcribed from the Illinois Compiled Statutes, the codified statutes of Illinois. The official publisher link appears under "Verify the text" on this page.

What subject does Illinois Compiled Statutes § 20 address?

It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

Is Illinois Compiled Statutes § 20 still in force?

Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Illinois source before relying on this text.

Can this page be used as legal advice?

No. This is a reference transcription for research. Applying Illinois law to your facts requires a licensed Illinois attorney who can review the specifics.