Illinois Code § 47-10
Illinois Code § 47-10. Reproduced from the official Illinois Compiled Statutes, with a citation summary, verification link, and related provisions.
§ 47-10.
Tax liability postponed. (a) During the period during which a person was unlawfully or wrongfully detained abroad or held hostage abroad, any tax liability of that person shall be postponed until 90 days after the person is no longer unlawfully or wrongfully detained or held hostage abroad. The person shall be exempt from paying any interest or penalty that accrues while the tax liability is postponed. Notwithstanding any provision of law to the contrary, property owned by such a person shall not be sold for taxes pursuant to Section 21-205 of the Property Tax Code during the period that the tax liability is postponed. (b) The provisions of subsection (a) of this Section shall also apply to the spouse of any person who is entitled to the benefits under subsection (a) (Source: P.A. 104-6, eff. 6-16-25.)
Source: official Illinois text · Last verified 2026-08-27
At a glance
- Citation: Illinois Compiled Statutes § 47-10
- Jurisdiction: Illinois
- Code: Illinois Compiled Statutes
- Text: transcribed from the official source (verify below)
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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 § 47-10?
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 § 47-10 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 § 47-10 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Statutes are amended, repealed, and renumbered every session.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.
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No. This is a reference transcription for research. Applying Illinois law to your facts requires a licensed Illinois attorney who can review the specifics.