Illinois § 5b
Full text of Illinois Illinois Compiled Statutes § 5b, with citation guidance and answers to common questions.
§ 5b.
State Tax Lien Index. The Department of Revenue shall maintain a State Tax Lien Index of all tax liens filed in the State Tax Lien Registry as provided for by the State Tax Lien Registration Act. A notice of lien may be filed after the issuance of a revised final assessment pursuant to a rehearing or departmental review under Section 4 or Section 5 of this Act. When the lien obtained pursuant to this Act has been satisfied and the taxpayer has paid the Department in cash or by guaranteed remittance an amount representing the filing fee for the lien and the filing fee for the release of that lien, the Department shall issue a release of lien and file that release of lien in the State Tax Lien Registry. The release of lien shall contain in legible letters a statement as follows: FOR THE PROTECTION OF THE OWNER, THIS RELEASE SHALL BE FILED IN THE STATE TAX LIEN REGISTRY. When a certificate of complete or partial release of lien issued by the Department is filed in the State Tax Lien Registry, the Department of Revenue shall permanently attach the certificate of release to the notice of lien or notice of jeopardy assessment lien and shall enter the certificate of release and the date in the "State Tax Lien Index" on the line where the notice of lien or notice of jeopardy assessment lien is entered. (Source: P.A. 100-22, eff. 1-1-18.)
Frequently Asked Questions About Illinois § 5b
What does Illinois Compiled Statutes § 5b cover?
Section 5b 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 § 5b?
A common citation format is "Illinois Compiled Statutes § 5b" (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 § 5b 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.