93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB5032


 
Introduced 02/05/04, by Gary Hannig
 
SYNOPSIS AS INTRODUCED:
 		














20 ILCS 2505/2505-200
  was 20 ILCS 2505/39c-1a







    Amends the The Department of Revenue Law of the
Civil Administrative Code of Illinois. Provides  that the Department of Revenue may adopt rules to mandate the electronic filing of any return or document required to be filed under any Act administered by the Department except for individual or estate returns filed under the Illinois Income Tax Act. Effective on July 1, 2004.
















LRB093 18613 BDD 44338 b

















FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











HB5032

LRB093 18613 BDD 44338 b






1
    AN ACT concerning taxes.

 
2
    Be it enacted by the People of the State of Illinois,
 
3
represented in the General Assembly:


 
4
    Section 5. The Department of Revenue Law of the
Civil 
5
Administrative Code of Illinois is amended  by changing Section 
6
2505-200 as follows:
 



7
    (20 ILCS 2505/2505-200)  (was 20 ILCS 2505/39c-1a)



8
    Sec. 2505-200. Electronic filing rules. The Department may 
9
adopt
rules to authorize the electronic filing of any return or 
10
document required to
be filed under any Act administered by the 
11
Department. The Department may adopt rules to mandate the 
12
electronic filing of any return or document required to be 
13
filed under any Act administered by the Department except for 
14
individual or estate returns filed under the Illinois Income 
15
Tax Act. If a taxpayer fails to comply with the regulatory 
16
mandate to file its returns in a manner prescribed by the 
17
Department, then the taxpayer is subject to all the penalties 
18
allowed by the applicable Act as if the taxpayer had failed to 
19
file the required return. The Department may promulgate rules 
20
adopting standards allowing for the waiver of the electronic 
21
filing mandate.
In the case of an electronically filed return 
22
or other document required to
be filed with the Department or 
23
maintained by any taxpayer, these rules may set
forth standards 
24
that provide for acceptance of a signature in a form other than

25
in the proper handwriting of the person.

26
(Source: P.A. 91-239, eff. 1-1-00.)

 

27
    Section 99. Effective date. This Act takes effect on July 
28
1, 2004.