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State Tax Research: Home

Primary Sources of Law

Tax law, like law generally, can come from one of four place: Constitutions, Statutes, Courts, and Administrative agencies

For example, in Illinois tax law can be found in Article IX of the Constitution; Title 35 of the Illinois Code; the Independent Tax Tribunal, the Illinois Department of Revenue and the state's appellate courts

Additionally there exists a multitude of secondary sources including 50 state surveys, treatises, looseleafs, law review articles, news and policy analysis to assist a researcher in understanding and analyzing the law.  In this guide you will find links to and descriptions of these resources.

Introductory Explanations

The Law Library

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Anne Robbins
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