Illinois Code § 35 ILCS 5/103

Renumbered Internal Revenue Code Provisions.
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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.

(35 ILCS 5/Art. 2 heading)
 
ARTICLE 2. 
 

TAX IMPOSED

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