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Rep. Gary Hannig
Filed: 4/5/2005
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09400HB2706ham003 |
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LRB094 03732 BDD 44278 a |
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| AMENDMENT TO HOUSE BILL 2706
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| AMENDMENT NO. ______. Amend House Bill 2706, AS AMENDED, |
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| with reference to page and line numbers of House Amendment No. |
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| 1, as follows:
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| on page 22, line 6, by changing "704 and 902" to "704, 902, and |
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| 1109"; and |
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| on page 28, immediately below line 12, by inserting the |
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| following:
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| "(35 ILCS 5/1109) (from Ch. 120, par. 11-1109)
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| Sec. 1109. Demand and Seizure. In addition to any other |
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| remedy
provided for by the laws of this State, if the tax |
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| imposed by this Act
is not paid within the time required by |
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| this Act, the Department, or
some person designated by it, may |
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| cause a demand to be made on the
taxpayer for the payment |
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| thereof. If such tax remains unpaid for 10
days after such |
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| demand has been made and no proceedings have been taken
to |
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| review the same, the Department may issue a warrant directed to |
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| any
sheriff , agent of the Department's Bureau of Criminal |
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| Investigations, or other person authorized to serve process, |
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| commanding the
sheriff , agent, or other person to levy upon the |
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| property and rights to property
(whether real or personal, |
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| tangible or intangible) of the taxpayer, without
exemption, |
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| found within his jurisdiction, for the payment of the amount
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09400HB2706ham003 |
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LRB094 03732 BDD 44278 a |
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| thereof with the added penalties, interest and the cost of |
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| executing the
warrant. The term "levy" includes the power of |
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| distraint and seizure by any
means. In any case in which the |
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| warrant to levy has been issued, the
sheriff , agent, or other |
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| person to whom the warrant was directed may seize and sell
such |
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| property or rights to property. Such warrant
shall be returned |
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| to the Department together with the money collected by
virtue |
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| thereof within the time therein specified, which shall not be
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| less than 20 nor more than 90 days from the date of the |
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| warrant. The
sheriff , agent, or other person to whom such |
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| warrant is directed shall proceed in the
same manner as |
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| prescribed by law in respect to the enforcement against
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| property upon judgments by a court, and shall be entitled to |
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| the same
fees for his services in executing the warrant, to be |
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| collected in the
same manner. The Department, or some officer, |
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| employee or agent
designated by it, is hereby authorized to bid |
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| for and purchase any
property sold under the provisions hereof. |
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| No proceedings for a levy
under this Section shall be commenced |
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| more than 20 years after the latest
date for filing
of the |
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| notice of lien under the provisions of Section 1103, without |
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| regard
to whether such notice was actually filed.
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| Any officer or employee of the Department designated in |
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| writing by the
Director is authorized to serve process under |
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| this Section to levy upon
accounts or other intangible assets |
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| of a taxpayer held by a financial
organization, as defined in |
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| Section 1501 of this Act.
In addition to any other provisions |
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| of this Section, any officer or
employee of the Department |
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| designated in writing by the Director may levy
upon the |
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| following property and rights to property belonging to a |
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| taxpayer:
contractual payments, accounts and notes receivable |
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| and other evidences of
debt, and interest on bonds, by serving |
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| a notice of levy on the person
making such payment. Levy shall |
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| not be made until the Department has
caused a demand to be made |
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| on the taxpayer in the manner provided above.
In addition to |
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09400HB2706ham003 |
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LRB094 03732 BDD 44278 a |
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| any
other provisions
of this Section, any officer or employee |
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| of the Department designated in
writing by the Director, may |
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| levy upon the salary, wages, commissions and
bonuses of any |
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| employee, including
officers,
employees, or elected officials |
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| of the United States as authorized by
Section
5520a of the |
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| Government Organization and Employees Act (5 U.S.C. 5520a), but
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| not upon the salary or wages of officers, employees, or elected |
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| officials of
any state other than this State, by serving a |
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| notice of levy on the employer, as defined in
Section 701(d). |
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| Levy shall not be made until the Department has caused a
demand |
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| to be made on the employee in the manner provided above. The
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| provisions of Section 12-803 of the Code of Civil Procedure |
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| relating to
maximum compensation subject to collection under |
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| wage deduction orders shall
apply to all levies made upon |
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| compensation
under this Section.
To the extent of the amount |
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| due on the levy, the employer or other person
making payments |
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| to the taxpayer shall hold any non-exempt wages or other
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| payments due or which subsequently come due. The levy or |
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| balance due
thereon is a lien on wages or other payments due at |
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| the time of the service
of the notice of levy, and such lien |
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| shall continue as to subsequent
earnings and other payments |
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| until the total amount due upon the levy is
paid, except that |
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| such lien on subsequent earnings or other payments shall
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| terminate sooner if the employment relationship is terminated |
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| or if the
notice of levy is rescinded or modified. The employer |
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| or other person making
payments to the taxpayer shall file, on |
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| or before the return dates stated
in the notice of levy (which |
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| shall not be more often than bimonthly) a
written answer under |
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| oath to interrogatories, setting forth the amount due
as wages |
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| or other payments to the taxpayer for the payment periods |
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| ending
immediately prior to the appropriate return date. A lien |
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| obtained
hereunder shall have priority over any subsequent lien |
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| obtained pursuant to
Section 12-808 of the Code of Civil |
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| Procedure, except that liens for the
support of a spouse or |
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09400HB2706ham003 |
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LRB094 03732 BDD 44278 a |
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| dependent children shall have priority over all
liens obtained |
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| hereunder.
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| In any case where property or rights to property have been |
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| seized by an
officer of the Illinois Department of State |
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| Police, or successor agency
thereto, under the authority of a |
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| warrant to levy issued by the Department
of Revenue, the |
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| Department of Revenue may take possession of and may sell
such |
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| property or rights to property and the Department of Revenue |
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| may
contract with third persons to conduct sales of such |
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| property or rights to
the property. In the conduct of such |
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| sales, the Department of Revenue
shall proceed in the same |
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| manner as is prescribed by law for proceeding
against property |
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| to enforce judgments which are entered by a circuit court
of |
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| this State. If, in the Department of Revenue's opinion, no |
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| offer to
purchase at such sale is acceptable and the State's |
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| interest would be
better served by retaining the property for |
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| sale at a later date, then the
Department may decline to accept |
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| any bid and may retain the property for
sale at a later date.
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| (Source: P.A. 89-399, eff. 8-20-95.)"; and
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| on page 28, by replacing line 14 with the following: |
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| "changing Sections 5f and 5j as follows:
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| (35 ILCS 120/5f) (from Ch. 120, par. 444f)
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| Sec. 5f. In addition to any other remedy provided for by |
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| the laws of
this State, if the tax imposed by this Act is not |
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| paid within the time
required by this Act, the Department, or |
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| some person designated by it,
may cause a demand to be made on |
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| the taxpayer for the payment of the
tax. If the tax remains |
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| unpaid for 10 days after demand has been made
and no |
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| proceedings have been taken for review, the Department may |
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| issue
a warrant directed to the sheriff of any county of the |
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| State , to an agent of the Department's Bureau of Criminal |
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| Investigations, or to any
State officer authorized to serve |
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09400HB2706ham003 |
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LRB094 03732 BDD 44278 a |
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| process, commanding the sheriff , agent, or
other officer to |
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| levy upon property and rights to property (whether real
or |
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| personal, tangible or intangible) of the taxpayer, without |
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| exemption,
found within his or her jurisdiction, for the
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| payment of the amount of unpaid tax with the added penalties, |
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| interest
and the cost of executing the warrant. The term "levy" |
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| includes the power
of distraint and seizure by any means. In |
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| any case in which the warrant
to levy has been issued, the |
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| sheriff , agent, or other person to whom the warrant
was |
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| directed may seize and sell such property or rights to |
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| property. Such
warrant shall be returned
to the Department |
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| together with the money collected by virtue of the
warrant |
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| within the time specified in the warrant, which may not be less
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| than 20 nor more than 90 days from the date of the warrant. The |
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| sheriff , agent,
or other officer to whom such warrant is |
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| directed shall proceed in the same
manner as is
prescribed by |
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| law for proceeding
against property to enforce
judgments which |
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| are entered by a circuit court of this State,
and is entitled |
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| to the same fees for his or her
services in executing the |
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| warrant, to be collected in the same manner.
The Department, or |
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| some officer, employee or agent designated by it, may
bid for |
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| and purchase any such property sold.
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| No proceedings for a levy under this Section may be |
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| commenced more
than 20 years after the latest date for filing |
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| of the notice of lien
under Section 5b of
this Act, without |
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| regard to whether such notice was actually filed.
|
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| Any officer or employee of the Department designated in |
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| writing by the
Director is authorized to serve process under |
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| this Section to levy upon
accounts or other intangible assets |
30 |
| of a taxpayer held by a financial
organization, as defined by |
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| Section 1501 of the Illinois Income Tax Act.
In addition to any |
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| other provisions of this Section, any officer or
employee of |
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| the Department designated in writing by the Director may levy
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| upon the following property and rights to property belonging to |
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09400HB2706ham003 |
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LRB094 03732 BDD 44278 a |
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| a taxpayer:
contractual payments, accounts and notes |
2 |
| receivable and other evidences of
debt, and interest on bonds, |
3 |
| by serving a notice of levy on the person
making such payment. |
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| Levy shall not be made until the Department has
caused a demand |
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| to be made on the taxpayer in the manner provided above.
In |
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| addition to any other provisions of this Section, any officer |
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| or
employee of the Department designated in writing by the |
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| Director, may levy
upon the salary, wages, commissions and |
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| bonuses of any employee, including officers, employees, or |
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| elected officials of
the
United States
as authorized by Section |
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| 5520a of the Government Organization and Employees
Act (5 |
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| U.S.C. 5520a), but not upon the salary or wages of officers, |
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| employees,
or elected officials of any state other than this |
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| State, by serving a notice of
levy on the employer. Levy shall |
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| not be made until the Department has
caused a demand to be made |
16 |
| on the employee in the manner provided above.
The provisions of |
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| Section 12-803 of the Code of Civil Procedure relating
to |
18 |
| maximum compensation subject to collection under wage |
19 |
| deduction orders
shall apply to all levies made upon |
20 |
| compensation under this Section.
To the extent of the amount |
21 |
| due on the levy, the employer or other person
making payments |
22 |
| to the taxpayer shall hold any non-exempt wages or other
|
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| payments due or which subsequently come due. The levy or |
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| balance due
thereon is a lien on wages or other payments due at |
25 |
| the time of the service
of the notice of levy, and such lien |
26 |
| shall continue as to subsequent
earnings and other payments |
27 |
| until the total amount due upon the levy is
paid, except that |
28 |
| such lien on subsequent earnings or other payments shall
|
29 |
| terminate sooner if the employment relationship is terminated |
30 |
| or if the
notice of levy is rescinded or modified. The employer |
31 |
| or other person
making payments to the taxpayer shall file, on |
32 |
| or before the return dates
stated in the notice of levy (which |
33 |
| shall not be more often than bimonthly)
a written answer under |
34 |
| oath to interrogatories, setting forth the amount
due as wages |
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09400HB2706ham003 |
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LRB094 03732 BDD 44278 a |
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| or other payments to the taxpayer for the payment periods
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| ending immediately prior to the appropriate return date. A lien |
3 |
| obtained
hereunder shall have priority over any subsequent lien |
4 |
| obtained pursuant to
Section 12-808 of the Code of Civil |
5 |
| Procedure, except that liens for the
support of a spouse or |
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| dependent children shall have priority over all
liens obtained |
7 |
| hereunder.
|
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| In any case where property or rights to property have been |
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| seized by an
officer of the Illinois Department of Law |
10 |
| Enforcement, or successor agency
thereto, under the authority |
11 |
| of
a warrant to levy issued by the Department of Revenue, the |
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| Department of
Revenue may take possession of and may sell such |
13 |
| property or rights to
property and the Department of Revenue |
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| may contract with third persons to
conduct sales of such |
15 |
| property or rights to the property. In the conduct of
such |
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| sales, the Department of Revenue shall proceed in the same |
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| manner as
is prescribed by law for proceeding against property |
18 |
| to enforce judgments
which are entered by a circuit court of |
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| this State. If, in the Department's
opinion, no offer to |
20 |
| purchase at such sale is acceptable and the State's
interest |
21 |
| would be better served by retaining the property for sale at a
|
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| later date, then the Department may decline to accept any bid |
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| and may
retain the property for sale at a later date.
|
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| (Source: P.A. 89-399, eff. 8-20-95.)".
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