Illinois § 2505-640
Full text of Illinois Illinois Compiled Statutes § 2505-640, with citation guidance and answers to common questions.
§ 2505-640.
Collection of taxes of other states. (a) The Department may enter into agreements with any other state for the reciprocal collection by the Department pursuant to the Reciprocal Tax Collection Act of taxes owed to that state and collection by the other state pursuant to a provision of its law similar to the Reciprocal Tax Collection Act of taxes owed to this State. (b) An agreement under this Section shall contain provisions relating to: (1) safeguards against the disclosure or inappropriate use of any information that identifies, directly or indirectly, a particular taxpayer obtained or maintained pursuant to the agreement, or that is required to be kept confidential under the applicable laws of either state or of the United States; and (2) a minimum threshold for the amount of taxes owed by a taxpayer to a state that would trigger the operation of the agreement. (Source: P.A. 96-1383, eff. 1-1-11.)
Frequently Asked Questions About Illinois § 2505-640
What does Illinois Compiled Statutes § 2505-640 cover?
Section 2505-640 is part of the Illinois Compiled Statutes, the codified statutory law of Illinois. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Illinois § 2505-640?
A common citation format is "Illinois Compiled Statutes § 2505-640" (Illinois). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Illinois law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Illinois official source linked on this page or consult a licensed Illinois attorney.
How does Illinois § 2505-640 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Illinois can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Illinois.