Accrue Law and Legal Definition

The term Accrue has the following meanings:

  • To come into existence as a claim that is legally enforceable.
  • To come as a gain, addition or increment
  • To increase, accumulate or come as a result of growth.

A couple of examples from a state statute using the term “Accrue.”

In Illinois according to the Cigarette Tax Act, no action for failure to pay the tax, or any portion thereof, or any penalty provided for in the Act shall be instituted by the department for recovery of the tax or portion or penalty more than 2 years after the cause of action accrues, except with the consent of the person from whom such tax or penalty is due. [35 ILCS 135/14]

As per the Illinois Parentage Act, interest on support obligation, or any portion of a support obligation, which becomes due and remains unpaid as of the end of each month, excluding the child support that was due for that month to the extent that it was not paid in that month, shall accrue simple interest. [750 ILCS 45/20.7]

The relevant Sections as it appear in the Statute:

35 ILCS 135/14

[Section 14, Chapter 35. Revenue, Use And Occupation Taxes, Cigarette Use Tax Act of Illinois Compiled Statutes Annotated]

§ 35 ILCS 135/14. [Action to recover tax or penalty; review]

Sec. 14. In case of failure to pay the tax, or any portion thereof, or any penalty provided for in this Act, when due, the Department may bring an action to recover the amount of such tax, or portion thereof, or penalty; or, if the taxpayer shall have died or shall have become a person under legal disability, by filing claim therefor against his or her estate; provided that no such action with respect to any tax, or portion thereof, or penalty, shall be instituted more than 2 years after the cause of action accrues, except with the consent of the person from whom such tax or penalty is due.

After the expiration of the period within which the person assessed may file an action for judicial review under the Administrative Review Law [5 ILCS 735/3-101 et seq.] without such an action being filed, a certified copy of the final assessment or revised final assessment of the Department may be filed with the Circuit Court of the county in which the taxpayer has his or her principal place of business, or of Sangamon County in those cases in which the taxpayer does not have his or her principal place of business in this State. The certified copy of the final assessment or revised final assessment shall be accompanied by a certification which recites facts that are sufficient to show that the Department complied with the jurisdictional requirements of the Act in arriving at its final assessment or its revised final assessment and that the taxpayer had his opportunity for an administrative hearing and for judicial review, whether he availed himself or herself of either or both of these opportunities or not. If the court is satisfied that the Department complied with the jurisdictional requirements of the Act in arriving at its final assessment or its revised final assessment and that the taxpayer had his or her opportunity for an administrative hearing and for judicial review, whether he availed himself or herself of either or both of these opportunities or not, the court shall enter judgment in favor of the Department and against the taxpayer for the amount shown to be due by the final assessment or the revised final assessment, and such judgment shall be entered of record in the court. Such judgment shall bear the rate of interest set in the Uniform Penalty and Interest Act [35 ILCS 735/3-1 et seq.], but otherwise shall have the same effect as other judgments. The judgment shall be enforceable, and all laws applicable to sales for the enforcement of a judgment shall be applicable to sales made under such judgments. The Department shall file the certified copy of its assessment, as herein provided, with the Circuit Court within 2 years after such assessment becomes final except when the taxpayer consents in writing to an extension of such filing period.

If, when the cause of action for a proceeding in court accrues against a person, he or she is out of the State, the action may be commenced within the times herein limited, after his or her coming into or return to the State; and if, after the cause of action accrues, he or she departs from and remains out of the State, the time of his or her absence is no part of the time limited for the commencement of the action; but the foregoing provisions concerning absence from the State shall not apply to any case in which, at the time the cause of action accrues, the party against whom the cause of action accrues is not a resident of this State. The time within which a court action is to be commenced by the Department hereunder shall not run while the taxpayer is a debtor in any proceeding under the Federal Bankruptcy Act [11 U.S.C. § 101 et seq.] nor thereafter until 90 days after the Department is notified by such debtor of being discharged in bankruptcy.

No claim shall be filed against the estate of any deceased person or person under legal disability for any tax or penalty or part of either except in the manner prescribed and within the time limited by the Probate Act of 1975, as amended [755 ILCS 5/1-1 et seq.].

The remedies provided for herein shall not be exclusive, but all remedies available to creditors for the collection of debts shall be available for the collection of any tax or penalty due hereunder.

The collection of such tax or penalty shall not be a bar to any prosecution under this Act.

The certificate of the Director of the Department to the effect that a tax or amount required to be paid by this Act has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this Act, shall be prima facie evidence thereof.

All of the provisions of Sections 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i and 5j of the Retailers' Occupation Tax Act [35 ILCS 120/5a, 35 ILCS 120/5b, 35 ILCS 120/5c, 35 ILCS 120/5d, 35 ILCS 120/5e, 35 ILCS 120/5f, 35 ILCS 120/5g, 35 ILCS 120/5i and 35 ILCS 120/5j] which are not inconsistent with this Act, and Section 3-7 of the Uniform Penalty and Interest Act [35 ILCS 735/3-7], shall apply, as far as practicable, to the subject matter of this Act to the same extent as if such provisions were included herein. References in such incorporated Sections of the "Retailers' Occupation Tax Act" [35 ILCS 120/1 et seq.] to retailers, to sellers or to persons engaged in the business of selling tangible personal property shall mean distributors when used in this Act.

750 ILCS 45/20.7.

[Section 20.7, Chapter 750. Families ;Illinois Parentage Act of 1984 - Illinois Compiled Statutes Annotated]

750 ILCS 45/20.7. Interest on support obligations

Sec. 20.7. Interest on support obligations. A support obligation, or any portion of a support obligation, which becomes due and remains unpaid as of the end of each month, excluding the child support that was due for that month to the extent that it was not paid in that month, shall accrue simple interest as set forth in Section 12-109 of the Code of Civil Procedure [735 ILCS 5/12-109]. An order for support entered or modified on or after January 1, 2006 shall contain a statement that a support obligation required under the order, or any portion of a support obligation required under the order, that becomes due and remains unpaid as of the end of each month, excluding the child support that was due for that month to the extent that it was not paid in that month, shall accrue simple interest as set forth in Section 12-109 of the Code of Civil Procedure [735 ILCS 5/12-109]. Failure to include the statement in the order for support does not affect the validity of the order or the accrual of interest as provided in this Section.