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us il code 35 p14

(35 ILCS 5/705) (from Ch. 120, par. 7-705) Sec. 705. Employer's Liability for Withheld Taxes. Every employer who deducts and withholds or is required to deduct and withhold tax under this Act is liable for such tax. For purposes of assessment and collection, any amount withheld or required to be withheld and paid over to the Department, and any penalties and interest with respect thereto, shall be considered the tax of the employer. Any amount of tax actually deducted and withheld under this Act shall be held to be a special fund in trust for the Department. No employee shall have any right of action against his employer in respect of any money deducted and withheld from his wages and paid over to the Department in compliance or in intended compliance with this Act. (Source: P.A. 82-1009.)

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statutes/35/5/705.yaml

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Rules

employer_liable_for_withheld_tax

Derived

source: 35 ILCS 5/705

- name: employer_liable_for_withheld_tax
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 35 ILCS 5/705
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-il/statute/35/5/705
            excerpt: >-
              Every employer who deducts and withholds or is required to deduct and withhold tax
              under this Act is liable
  versions:
    - effective_from: '2000-01-01'
      formula: |-
        employer_deducts_and_withholds_tax_under_act
        or employer_required_to_deduct_and_withhold_tax_under_act

employer_tax_for_assessment_and_collection

Derived

source: 35 ILCS 5/705

- name: employer_tax_for_assessment_and_collection
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 35 ILCS 5/705
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-il/statute/35/5/705
            excerpt: >-
              any amount withheld or required to be withheld and paid over to the Department, and
              any penalties and interest with respect thereto, shall be considered the tax of the
              employer
  versions:
    - effective_from: '2000-01-01'
      formula: >-
        amount_withheld_or_required_to_be_withheld_and_paid_over_to_department +
        penalties_and_interest_with_respect_to_withheld_tax

tax_held_in_trust_for_department

Derived

source: 35 ILCS 5/705

- name: tax_held_in_trust_for_department
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 35 ILCS 5/705
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-il/statute/35/5/705
            excerpt: >-
              Any amount of tax actually deducted and withheld under this Act shall be held to be a
              special fund in trust for the Department
  versions:
    - effective_from: '2000-01-01'
      formula: tax_actually_deducted_and_withheld_under_act

employee_right_of_action_for_department_paid_withheld_wages

Derived

source: 35 ILCS 5/705

- name: employee_right_of_action_for_department_paid_withheld_wages
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 35 ILCS 5/705
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-il/statute/35/5/705
            excerpt: No employee shall have any right of action against his employer
  versions:
    - effective_from: '2000-01-01'
      formula: 'false'

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us-il/statute/35/5/705/block-1 — us il code 35 p14 · Axiom

us il code 35 p14

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/35/5/705.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us-il/statute/35/5/705; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

employer_liable_for_withheld_tax

Derived

source: 35 ILCS 5/705

- name: employer_liable_for_withheld_tax
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 35 ILCS 5/705
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-il/statute/35/5/705
            excerpt: >-
              Every employer who deducts and withholds or is required to deduct and withhold tax
              under this Act is liable
  versions:
    - effective_from: '2000-01-01'
      formula: |-
        employer_deducts_and_withholds_tax_under_act
        or employer_required_to_deduct_and_withhold_tax_under_act

employer_tax_for_assessment_and_collection

Derived

source: 35 ILCS 5/705

- name: employer_tax_for_assessment_and_collection
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 35 ILCS 5/705
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-il/statute/35/5/705
            excerpt: >-
              any amount withheld or required to be withheld and paid over to the Department, and
              any penalties and interest with respect thereto, shall be considered the tax of the
              employer
  versions:
    - effective_from: '2000-01-01'
      formula: >-
        amount_withheld_or_required_to_be_withheld_and_paid_over_to_department +
        penalties_and_interest_with_respect_to_withheld_tax

tax_held_in_trust_for_department

Derived

source: 35 ILCS 5/705

- name: tax_held_in_trust_for_department
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 35 ILCS 5/705
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-il/statute/35/5/705
            excerpt: >-
              Any amount of tax actually deducted and withheld under this Act shall be held to be a
              special fund in trust for the Department
  versions:
    - effective_from: '2000-01-01'
      formula: tax_actually_deducted_and_withheld_under_act

employee_right_of_action_for_department_paid_withheld_wages

Derived

source: 35 ILCS 5/705

- name: employee_right_of_action_for_department_paid_withheld_wages
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 35 ILCS 5/705
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-il/statute/35/5/705
            excerpt: No employee shall have any right of action against his employer
  versions:
    - effective_from: '2000-01-01'
      formula: 'false'