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Public Act 099-0335 |
SB1608 Enrolled | LRB099 10335 HLH 30562 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing |
Section 18-155 and by adding Section 18-156 as follows:
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(35 ILCS 200/18-155)
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Sec. 18-155. Apportionment of taxes for district in two or |
more counties.
The burden of taxation of property in taxing |
districts that lie in more than
one county shall be fairly |
apportioned as provided in Article IX, Section 7, of
the |
Constitution of 1970.
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The Department may, and on written request made before July |
1 to the
Department shall, proceed to apportion the tax burden. |
The request may be made
only by an assessor, chief county |
assessment officer, Board of Review, Board of
Appeals, |
overlapping taxing district or 25 or more interested taxpayers. |
The
request shall specify one or more taxing districts in the |
county which lie in
one or more other specified counties, and |
also specify the civil townships, if
any, in which the |
overlapping taxing districts lie. When the Department has
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received a written request for equalization for overlapping tax |
districts as
provided in this Section, the Department shall |
promptly notify the county clerk
and county treasurer of each |
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county affected by that request that tax bills
with respect to |
property in the parts of the county which are affected by the
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request may not be prepared or mailed until the Department |
certifies the
apportionment among counties of the taxing |
districts' levies, except as
provided in subsection (c) of this |
Section. To apportion, the Department
shall:
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(a) On or before December 31 of that year cause an |
assessment ratio
study to be made in each township in which |
each of the named overlapping
taxing districts lies, using |
equalized assessed values as certified by the
county clerk, and |
an analysis of property transfers prior to January 1 of
that |
year. The property transfers shall be in an amount deemed |
reasonable and
proper by the Department. The Department may |
conduct hearings, at which the
evidence shall be limited to the |
written presentation of assessment ratio study
data.
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(b) Request from the County Clerk in each County in which |
the overlapping
taxing districts lie, certification of the |
portion of the assessed value of the
prior year for each |
overlapping taxing
district's portion of each township. |
Beginning with the 1999 taxable year, for
those counties that |
classify property by
county ordinance pursuant to subsection |
(b) of Section 4 of Article IX of the
Illinois Constitution, |
the certification shall be listed by property class as
provided |
in the classification ordinance. The clerk
shall return the |
certification within 30 days of receipt of the request.
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(c) Use the township assessment ratio studies to apportion |
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the amount to be
raised by taxation upon property within the |
district so that each county in
which the district lies bears |
that burden of taxation as though all parts of
the overlapping |
taxing district had been assessed at the same proportion of
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actual value. The Department shall certify to each County |
Clerk, by March 15,
the percent of burden. Except as provided |
below, the County Clerk shall apply
the percentage to the |
extension as provided in Section 18-45 to determine the
amount |
of tax to be raised in the county.
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If the Department does not certify the percent of burden in |
the time
prescribed, the county clerk shall use the most recent |
prior certification to
determine the amount of tax to be raised |
in the county.
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If the use of a prior certified percentage results in over |
or under extension
for the overlapping taxing district in the |
county using same, the county clerk
shall make appropriate |
adjustments in the subsequent year , except as provided by |
Section 18-156 . Any adjustments
necessitated by the procedure |
authorized by this Section shall be made by
increasing or |
decreasing the tax extension by fund for each taxing district
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where a prior certified percentage was used. No tax rate limit |
shall render any
part of a tax levy illegally excessive which |
has been apportioned as herein
provided. The percentages |
certified by the Department shall remain until
changed by |
reason of another assessment ratio study made under this |
Section.
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To determine whether an overlapping district has met any |
qualifying rate
prescribed by law for eligibility for State |
aid, the tax rate of the district
shall be considered to be |
that rate which would have produced the same amount
of revenue |
had the taxes of the district been extended at a uniform rate
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throughout the district, even if by application of this Section |
the actual rate
of extension in a portion of the district is |
less than the qualifying rate.
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(Source: P.A. 90-594, eff. 6-24-98.)
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(35 ILCS 200/18-156 new) |
Sec. 18-156. Correction of apportionment of taxes for a |
district in 2 or more counties. |
(a) Definitions. For the purposes of this Section, these |
definitions shall apply: |
"Apportioned property tax levy" means the total property |
tax extension of a taxing district in one or more counties that |
has been apportioned by the Department pursuant to Section |
18-155. |
"Over-apportionment" means that any single county's share |
of an apportioned property tax levy is subsequently determined |
to exceed 105% of what that county's share should have been. |
(b) If, subsequent to the calculation of an apportioned |
property tax levy, the Department determines that an |
over-apportionment has taken place, the Department shall |
notify the county clerk and county treasurer of each county |
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affected by the incorrect apportionment and shall provide those |
county clerks and county treasurers with correct apportionment |
data. |
(c) If the notification under this Section is made prior to |
the due date of the final installment of property tax payments |
for that taxable year, the county treasurer of a county where |
an over-apportionment has taken place may, at the treasurer's |
sole discretion, issue a refund of the over-apportioned amount |
by either a reduced final installment, a refund of taxes paid, |
or both, to each taxpayer who is entitled to a refund because |
of the over-apportionment. Additionally, if the treasurer of |
the county where an over-apportionment has taken place issues a |
refund under this subsection, the county treasurer of each |
other county affected by the incorrect apportionment shall |
issue a corrected final installment or an additional bill for |
the amount owed as a result of the under-apportionment of that |
county's share of the property tax levy to each taxpayer whose |
taxes were underpaid as a result of the apportionment error. |
(d) Any refund issued under subsection (c) due to any |
over-apportionment may be made from funds held by the county |
treasurer for the specific taxing district that was the subject |
of the over-apportionment; once those funds have been disbursed |
to the taxing districts, the authority of the county treasurer |
to issue refunds under subsection (c) ends. |
(e) This Section applies for taxable year 2015 and |
thereafter. |
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Section 10. The Uniform Penalty and Interest Act is amended |
by changing Section 3-3 as follows:
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(35 ILCS 735/3-3) (from Ch. 120, par. 2603-3)
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Sec. 3-3. Penalty for failure to file or pay.
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(a) This subsection (a) is applicable before January 1, |
1996. A penalty
of 5% of the tax required to be shown due on a |
return shall be
imposed for failure to file the tax return on |
or before the due date prescribed
for filing determined with |
regard for any extension of time for filing
(penalty
for late |
filing or nonfiling). If any unprocessable return is corrected |
and
filed within 21 days after notice by the Department, the |
late filing or
nonfiling penalty shall not apply. If a penalty |
for late filing or nonfiling
is imposed in addition to a |
penalty for late payment, the total penalty due
shall be the |
sum of the late filing penalty and the applicable late payment
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penalty.
Beginning on the effective date of this amendatory Act |
of 1995, in the case
of any type of tax return required to be |
filed more frequently
than annually, when the failure to file |
the tax return on or before the
date prescribed for filing |
(including any extensions) is shown to be
nonfraudulent and has |
not occurred in the 2 years immediately preceding the
failure |
to file on the prescribed due date, the penalty imposed by |
Section
3-3(a) shall be abated.
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(a-5) This subsection (a-5) is applicable to returns due on |
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and after
January 1, 1996 and on or before December 31, 2000.
A |
penalty equal to 2% of
the tax required to be shown due on a |
return, up to a maximum amount of $250,
determined without |
regard to any part of the tax that is paid on time or by any
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credit that was properly allowable on the date the return was |
required to be
filed, shall be
imposed for failure to file the |
tax return on or before the due date prescribed
for filing |
determined with regard for any extension of time for filing.
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However, if any return is not filed within 30 days after notice |
of nonfiling
mailed by the Department to the last known address |
of the taxpayer contained in
Department records, an additional |
penalty amount shall be imposed equal to the
greater of $250 or |
2% of the tax shown on the return. However, the additional
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penalty amount may not exceed $5,000 and is determined without |
regard to any
part of the tax that is paid on time or by any |
credit that was properly
allowable on the date the return was |
required to be filed (penalty
for late filing or nonfiling). If |
any unprocessable return is corrected and
filed within 30 days |
after notice by the Department, the late filing or
nonfiling |
penalty shall not apply. If a penalty for late filing or |
nonfiling
is imposed in addition to a penalty for late payment, |
the total penalty due
shall be the sum of the late filing |
penalty and the applicable late payment
penalty.
In the case of |
any type of tax return required to be filed more frequently
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than annually, when the failure to file the tax return on or |
before the
date prescribed for filing (including any |
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extensions) is shown to be
nonfraudulent and has not occurred |
in the 2 years immediately preceding the
failure to file on the |
prescribed due date, the penalty imposed by Section
3-3(a-5) |
shall be abated.
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(a-10) This subsection (a-10) is applicable to returns due |
on and after
January 1, 2001.
A penalty equal to 2% of
the tax |
required to be shown due on a return, up to a maximum amount of |
$250,
reduced by any tax that is
paid on time or by any
credit |
that was properly allowable on the date the return was required |
to be
filed, shall be
imposed for failure to file the tax |
return on or before the due date prescribed
for filing |
determined with regard for any extension of time for filing.
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However, if any return is not filed within 30 days after notice |
of nonfiling
mailed by the Department to the last known address |
of the taxpayer contained in
Department records, an additional |
penalty amount shall be imposed equal to the
greater of $250 or |
2% of the tax shown on the return. However, the additional
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penalty amount may not exceed $5,000 and is determined without |
regard to any
part of the tax that is paid on time or by any |
credit that was properly
allowable on the date the return was |
required to be filed (penalty
for late filing or nonfiling). If |
any unprocessable return is corrected and
filed within 30 days |
after notice by the Department, the late filing or
nonfiling |
penalty shall not apply. If a penalty for late filing or |
nonfiling
is imposed in addition to a penalty for late payment, |
the total penalty due
shall be the sum of the late filing |
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penalty and the applicable late payment
penalty.
In the case of |
any type of tax return required to be filed more frequently
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than annually, when the failure to file the tax return on or |
before the
date prescribed for filing (including any |
extensions) is shown to be
nonfraudulent and has not occurred |
in the 2 years immediately preceding the
failure to file on the |
prescribed due date, the penalty imposed by this subsection |
(a-10) Section
3-3(a-10) shall be abated. This subsection |
(a-10) does not apply to transaction reporting returns required |
by Section 3 of the Retailers' Occupation Tax Act and Section 9 |
of the Use Tax Act that would not, when properly prepared and |
filed, result in the imposition of a tax; however, those |
returns are subject to the penalty set forth in subsection |
(a-15).
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(a-15) A In addition to any other penalties imposed by law |
for the failure to file a return, a penalty of $100 shall be |
imposed for failure to file a transaction reporting return |
required by Section 3 of the Retailers' Occupation Tax Act and |
Section 9 of the Use Tax Act on or before the date a return is |
required to be filed ; provided, however, that this . This |
penalty shall be imposed only if regardless of whether the |
return when properly prepared and filed would not result in the |
imposition of a tax. If such a transaction reporting return |
would result in the imposition of a tax when properly prepared |
and filed, then that return is subject to the provisions of |
subsection (a-10). |
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(b) This subsection is applicable before January 1, 1998.
A |
penalty of 15% of the tax shown on the return or the tax |
required to
be shown due on the return shall be imposed for |
failure to pay:
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(1) the tax shown due on the return on or before the |
due date prescribed
for payment of that tax, an amount of |
underpayment of estimated tax, or an
amount that is |
reported in an amended return other than an amended return
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timely filed as required by subsection (b) of Section 506 |
of the Illinois
Income Tax Act (penalty for late payment or |
nonpayment of admitted liability);
or
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(2) the full amount of any tax required to be shown due |
on a
return and which is not shown (penalty for late |
payment or nonpayment of
additional liability), within 30 |
days after a notice of arithmetic error,
notice and demand, |
or a final assessment is issued by the Department.
In the |
case of a final assessment arising following a protest and |
hearing,
the 30-day period shall not begin until all |
proceedings in court for review of
the final assessment |
have terminated or the period for obtaining a review has
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expired without proceedings for a review having been |
instituted. In the case
of a notice of tax liability that |
becomes a final assessment without a protest
and hearing, |
the penalty provided in this paragraph (2) shall be imposed |
at the
expiration of the period provided for the filing of |
a protest.
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(b-5) This subsection is applicable to returns due on and |
after January
1, 1998 and on or before December 31, 2000.
A |
penalty of 20% of the tax shown on the return or the tax |
required to be
shown due on the return shall be imposed for |
failure to
pay:
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(1) the tax shown due on the return on or before the |
due date prescribed
for payment of that tax, an amount of |
underpayment of estimated tax, or an
amount that is |
reported in an amended return other than an amended return
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timely filed as required by subsection (b) of Section 506 |
of the Illinois
Income Tax Act (penalty for late payment or |
nonpayment of admitted liability);
or
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(2) the full amount of any tax required to be shown due |
on a
return and which is not shown (penalty for late |
payment or nonpayment of
additional liability), within 30 |
days after a notice of arithmetic error,
notice and demand, |
or a final assessment is issued by the Department.
In the |
case of a final assessment arising following a protest and |
hearing,
the 30-day period shall not begin until all |
proceedings in court for review of
the final assessment |
have terminated or the period for obtaining a review has
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expired without proceedings for a review having been |
instituted. In the case
of a notice of tax liability that |
becomes a final assessment without a protest
and hearing, |
the penalty provided in this paragraph (2) shall be imposed |
at the
expiration of the period provided for the filing of |
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a protest.
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(b-10) This subsection (b-10) is applicable to returns due |
on and after
January 1, 2001 and on or before December 31, |
2003. A penalty shall be
imposed for failure to pay:
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(1) the tax shown due on a return on or before the due |
date prescribed for
payment of that tax, an amount of |
underpayment of estimated tax, or an amount
that is |
reported in an amended return other than an amended return |
timely filed
as required by subsection (b) of Section 506 |
of the Illinois Income Tax Act
(penalty for late payment or |
nonpayment of admitted liability). The amount of
penalty |
imposed under this subsection (b-10)(1) shall be 2% of any |
amount that
is paid no later than 30 days after the due |
date, 5% of any amount that is
paid later than 30 days |
after the due date and not later than 90 days after
the due |
date, 10% of any amount that is paid later than 90 days |
after the due
date and not later than 180 days after the |
due date, and 15% of any amount that
is paid later than 180 |
days after the
due date.
If notice and demand is made for |
the payment of any amount of tax due and if
the amount due |
is paid within 30 days after the date of the notice and |
demand,
then the penalty for late payment or nonpayment of |
admitted liability under
this subsection (b-10)(1) on the |
amount so paid shall not accrue for the period
after the |
date of the notice and demand.
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(2) the full amount of any tax required to be shown due |
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on a return and
that is not shown (penalty for late payment |
or nonpayment of additional
liability), within 30 days |
after a notice of arithmetic error, notice and
demand, or a |
final assessment is issued by the Department. In the case |
of a
final assessment arising following a protest and |
hearing, the 30-day period
shall not begin until all |
proceedings in court for review of the final
assessment |
have terminated or the period for obtaining a review has |
expired
without proceedings for a review having been |
instituted. The amount of penalty
imposed under this |
subsection (b-10)(2) shall be 20% of any amount that is not
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paid within the 30-day period. In the case of a notice of |
tax liability that
becomes a final assessment without a |
protest and hearing, the penalty provided
in this |
subsection (b-10)(2) shall be imposed at the expiration of |
the period
provided for the filing of a protest.
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(b-15) This subsection (b-15) is applicable to returns due |
on and after
January 1, 2004 and on or before December 31, |
2004. A penalty shall be imposed for failure to pay the tax |
shown due or
required to be shown due on a return on or before |
the due date prescribed for
payment of that tax, an amount of |
underpayment of estimated tax, or an amount
that is reported in |
an amended return other than an amended return timely filed
as |
required by subsection (b) of Section 506 of the Illinois |
Income Tax Act
(penalty for late payment or nonpayment of |
admitted liability). The amount of
penalty imposed under this |
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subsection (b-15)(1) shall be 2% of any amount that
is paid no |
later than 30 days after the due date, 10% of any amount that |
is
paid later than 30 days after the due date and not later |
than 90 days after the
due date, 15% of any amount that is paid |
later than 90 days after the due date
and not later than 180 |
days after the due date, and 20% of any amount that is
paid |
later than 180 days after the due date. If notice and demand is |
made for
the payment of any amount of tax due and if the amount |
due is paid within 30
days after the date of this notice and |
demand, then the penalty for late
payment or nonpayment of |
admitted liability under this subsection (b-15)(1) on
the |
amount so paid shall not accrue for the period after the date |
of the notice
and demand.
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(b-20) This subsection (b-20) is applicable to returns due |
on and after January 1, 2005. |
(1) A penalty shall be imposed for failure to pay, |
prior to the due date for payment, any amount of tax the |
payment of which is required to be made prior to the filing |
of a return or without a return (penalty for late payment |
or nonpayment of estimated or accelerated tax). The amount |
of penalty imposed under this paragraph (1) shall be 2% of |
any amount that is paid no later than 30 days after the due |
date and 10% of any amount that is paid later than 30 days |
after the due date. |
(2) A penalty shall be imposed for failure to pay the |
tax shown due or required to be shown due on a return on or |
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before the due date prescribed for payment of that tax or |
an amount that is reported in an amended return other than |
an amended return timely filed as required by subsection |
(b) of Section 506 of the Illinois Income Tax Act (penalty |
for late payment or nonpayment of tax). The amount of |
penalty imposed under this paragraph (2) shall be 2% of any |
amount that is paid no later than 30 days after the due |
date, 10% of any amount that is paid later than 30 days |
after the due date and prior to the date the Department has |
initiated an audit or investigation of the taxpayer, and |
20% of any amount that is paid after the date the |
Department has initiated an audit or investigation of the |
taxpayer; provided that the penalty shall be reduced to 15% |
if the entire amount due is paid not later than 30 days |
after the Department has provided the taxpayer with an |
amended return (following completion of an occupation, |
use, or excise tax audit) or a form for waiver of |
restrictions on assessment (following completion of an |
income tax audit); provided further that the reduction to |
15% shall be rescinded if the taxpayer makes any claim for |
refund or credit of the tax, penalties, or interest |
determined to be due upon audit, except in the case of a |
claim filed pursuant to subsection (b) of Section 506 of |
the Illinois Income Tax Act or to claim a carryover of a |
loss or credit, the availability of which was not |
determined in the audit. For purposes of this paragraph |
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(2), any overpayment reported on an original return that |
has been allowed as a refund or credit to the taxpayer |
shall be deemed to have not been paid on or before the due |
date for payment and any amount paid under protest pursuant |
to the provisions of the State Officers and Employees Money |
Disposition Act shall be deemed to have been paid after the |
Department has initiated an audit and more than 30 days |
after the Department has provided the taxpayer with an |
amended return (following completion of an occupation, |
use, or excise tax audit) or a form for waiver of |
restrictions on assessment (following completion of an |
income tax audit). |
(3) The penalty imposed under this subsection (b-20) |
shall be deemed assessed at the time the tax upon which the |
penalty is computed is assessed, except that, if the |
reduction of the penalty imposed under paragraph (2) of |
this subsection (b-20) to 15% is rescinded because a claim |
for refund or credit has been filed, the increase in |
penalty shall be deemed assessed at the time the claim for |
refund or credit is filed.
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(c) For purposes of the late payment penalties, the basis |
of the penalty
shall be the tax shown or required to be shown |
on a return, whichever is
applicable, reduced by any part of |
the tax which is paid on time and by any
credit which was |
properly allowable on the date the return was required to
be |
filed.
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(d) A penalty shall be applied to the tax required to be |
shown even if
that amount is less than the tax shown on the |
return.
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(e) This subsection (e) is applicable to returns due before |
January 1,
2001.
If both a subsection (b)(1) or (b-5)(1) |
penalty and a subsection (b)(2)
or (b-5)(2) penalty are |
assessed against the same return, the subsection
(b)(2) or |
(b-5)(2) penalty shall
be assessed against only the additional |
tax found to be due.
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(e-5) This subsection (e-5) is applicable to returns due on |
and after
January 1, 2001.
If both a subsection (b-10)(1) |
penalty and a subsection
(b-10)(2) penalty are assessed against |
the same return,
the subsection (b-10)(2) penalty shall be |
assessed against
only the additional tax found to be due.
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(f) If the taxpayer has failed to file the return, the |
Department shall
determine the correct tax according to its |
best judgment and information,
which amount shall be prima |
facie evidence of the correctness of the tax due.
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(g) The time within which to file a return or pay an amount |
of tax due
without imposition of a penalty does not extend the |
time within which to
file a protest to a notice of tax |
liability or a notice of deficiency.
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(h) No return shall be determined to be unprocessable |
because of the
omission of any information requested on the |
return pursuant to Section
2505-575
of the Department of |
Revenue Law (20 ILCS 2505/2505-575).
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(i) If a taxpayer has a tax liability for the taxable |
period ending after June 30,
1983 and prior to July 1, 2002 |
that is eligible for amnesty under the
Tax Delinquency Amnesty |
Act and the taxpayer fails to satisfy the tax liability
during |
the amnesty period provided for in that Act for that taxable |
period, then the penalty imposed by
the Department under this |
Section shall be imposed in an amount that is 200% of
the |
amount that would otherwise be imposed under this Section.
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(j) If a taxpayer has a tax liability for the taxable |
period ending after June 30, 2002 and prior to July 1, 2009 |
that is eligible for amnesty under the
Tax Delinquency Amnesty |
Act, except for any tax liability reported pursuant to Section |
506(b) of the Illinois Income Tax Act (35 ILCS 5/506(b)) that |
is not final, and the taxpayer fails to satisfy the tax |
liability
during the amnesty period provided for in that Act |
for that taxable period, then the penalty imposed by
the |
Department under this Section shall be imposed in an amount |
that is 200% of
the amount that would otherwise be imposed |
under this Section. |
(Source: P.A. 98-425, eff. 8-16-13.)
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Section 99. Effective date. This Act takes effect upon |
becoming law.
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