Illinois Code § 215 ILCS 5/408.1

Fee for valuation of life insurance policies.
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Upon the effective date of this amendatory Act of 1998, all actions to
collect life insurance policy valuation fees or to transfer such fees to the
General Revenue Fund from any protest account established under the State
Officers and Employees Money Disposition Act shall cease and any such protested
life insurance policy valuation fee payments shall be returned to the taxpayer
who initiated the protest.

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