Net income tax
35 ILCS 5/201 · Illinois
State Laws · Statutes · Codes · Jurisdictions
Illinois statute
35 ILCS 5/201
Net income tax
Curated in the CourtGPT state laws corpus · corpus updated 2026-07-27
35 ILCS 5/201Verified curated citation · Illinois
Full text excerpt
What this statute covers
Imposes a tax on the net income of individuals, trusts, and estates earned or received within a taxable year. Anchors the state individual income tax in Illinois.
This page presents a curated excerpt, not a replacement for the official text.Open official source