86 Ill. Adm. Code 5300.530.315
Electronic Applications
Section 530
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 530 SENIOR CITIZENS AND DISABLED PERSONS PROPERTY TAX RELIEF AND PHARMACEUTICAL ASSISTANCE ACT
SECTION 530.315 ELECTRONIC APPLICATIONS
Section 530.315 Electronic
Applications
a) An electronic application consists of data (including an
electronic signature code) entered by a verified Internet Filer that is
transmitted to the Department via the Internet upon completion.
b) An electronic application contains the same information as a
paper application.
c) Authentication records for verified Internet Filers maintained
by the Department may include electronic or paper forms or other reported
information for which the Department is unable to currently accept electronic
transmission via the Internet.
d) A verified Internet Filer may transmit his or her electronic
application for the current claim year during the filing dates designated by
the Department on its website anytime
after January 1 but on or before
December 31 of the calendar year following the claim year
as evidenced by
the transmission date to confirm receipt of electronic applications filed with
the Department via the Internet. [320 ILCS 25/5(a)]