Section 103

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Illinois Code › Chapter 35 › Act 5 › Section 103

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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(35 ILCS 5/103) (from Ch. 120, par. 1-103) Sec. 103. Renumbered Internal Revenue Code Provisions. If a provision of the United States Internal Revenue Code is specifically mentioned by number in a provision of this Act and if after the effective date of the legislation that established such reference the Internal Revenue Code provision thus referred to is, by amendment, renumbered without any other change whatever being made to it, then the provision of this Act containing such reference shall be construed as though the renumbering of the provision of the United States Internal Revenue Code had not occurred. (Source: P.A. 86-678.)

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Section 103 · 35 ILCS 5/103 | Frix