HB3622 100TH GENERAL ASSEMBLY

LRB100 08293 HLH 18395 b

100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB3622

Introduced , by Rep. Jim Durkin

SYNOPSIS AS INTRODUCED:

35 ILCS 1010/2-1 new

Amends the Independent Tax Tribunal Act. Provides that civil actions concerning non-property taxes administered by the Department of Revenue shall not be brought in the circuit court, and that the Department of Revenue and the Independent Tax Tribunal shall have exclusive authority to hear such cases, subject to judicial review under the Administrative Review Law. Effective immediately.

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Illinois Independent Tax Tribunal Act of 2012 is amended by adding Section 2-1 as follows:

(35 ILCS 1010/2-1 new)

Sec. 2-1. Uniform enforcement of tax laws. Notwithstanding any provision of law to the contrary, no civil actions concerning the liability for, or the application of, any non-property tax administered by the Department of Revenue shall be brought in the circuit court of this State, but the Department of Revenue or the Independent Tax Tribunal shall have the exclusive jurisdiction to hear such actions as provided by law. All final decisions of the Department of Revenue or the Independent Tax Tribunal are subject to judicial review under the Administrative Review Law. Proceedings for judicial review shall be commenced in the circuit court of the county in which the party applying for review resides, but if the party is not a resident of this State, the venue shall be in Sangamon County.

This Section does not prohibit: (1) actions brought under the State Officers and Employees Money Disposition Act, (2) actions allowed under equity against a person to enjoin the collection of an improperly imposed tax where no administrative remedy is available by the person bringing the action and the Department of Revenue is a party or is joined as a party, (3) actions for unjust enrichment allowed under equity against a person (or the Department of Revenue if no administrative remedy is available) for improperly collecting a tax, (4) actions allowed under law or equity in the Court of Claims, (5) actions brought directly by the Attorney General under the False Claims Act, or (6) actions allowed under law or equity that challenge the legality or constitutionality of a law, rule, or action of the Department of Revenue. This Section does not confer standing to challenge any tax or to bring or join an action before the Department of Revenue or Independent Tax Tribunal, if such standing does not exist apart from this Section. This Section does not eliminate or limit any defense available to a person or the Department of Revenue to an action brought in the courts of this State, including the Court of Claims.

Section 99. Effective date. This Act takes effect upon becoming law.