# 35 ILCS 5/103: Section 103

> Illinois · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S103

## Section

- **Citation:** 35 ILCS 5/103
- **Heading:** Section 103
- **Jurisdiction:** Illinois
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Code / Chapter 35 / Act 5 / Section 103

## Text

(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.)

## Nearby sections

- [35 ILCS 5/101 Section 101](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S101.md)
- [35 ILCS 5/102 Section 102](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S102.md)
- [35 ILCS 5/103 Section 103](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S103.md)
- [35 ILCS 5/201 Section 201](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S201.md)
- [35 ILCS 5/201.1 Section 201.1](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S201.1.md)
- [35 ILCS 5/201.5 Section 201.5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S201.5.md)
- [35 ILCS 5/202 Section 202](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.md)
- [35 ILCS 5/202.3 Section 202.3](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.3.md)
- [35 ILCS 5/202.4 Section 202.4](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.4.md)
- [35 ILCS 5/202.5 Section 202.5](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S202.5.md)
- [35 ILCS 5/203 Section 203](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S203.md)
- [35 ILCS 5/204 Section 204](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S204.md)
- [35 ILCS 5/205 Section 205](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S205.md)
- [35 ILCS 5/206 Section 206](https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S206.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_C35_A5_S103. Check the current official text before relying on it. Not legal advice.