Illinois Compiled Statutes
35 ILCS 5/ - Illinois Income Tax Act.
Article 15 - Definitions And Rules Of Interpretation

(35 ILCS 5/Art. 15 heading)

(35 ILCS 5/1501) (from Ch. 120, par. 15-1501)
Sec. 1501. Definitions.
(a) In general. When used in this Act, where not
otherwise distinctly expressed or manifestly incompatible with the intent
thereof:
(b) Other definitions.
(Source: P.A. 102-1030, eff. 5-27-22.)

(35 ILCS 5/1502) (from Ch. 120, par. 15-1502)
Sec. 1502.
Arrangement and Captions.
No inference, implication, or presumption of legislative construction
shall be drawn or made by reason of the location or grouping of any
particular Section or provision of this Act, nor shall any caption be given
any legal effect.

(Source: P.A. 76-261.)