97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB5192

 

Introduced 2/8/2012, by Rep. Michael J. Zalewski

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 1005/5-5

    Amends the Illinois Independent Tax Tribunal Act. Makes a technical change in a Section concerning the Independent Tax Tribunal Board.


LRB097 18915 HLH 64153 b

 

 

A BILL FOR

 

HB5192LRB097 18915 HLH 64153 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Independent Tax Tribunal Act is
5amended by changing Section 5-5 as follows:
 
6    (35 ILCS 1005/5-5)
7    (This Section may contain text from a Public Act with a
8delayed effective date)
9    Sec. 5-5. Independent Tax Tribunal Board; Department of
10Revenue.
11    (a) On and after July 1, 2013, the the Department of
12Revenue, or any successor agency, shall no longer hear and act
13upon any protests of notices of tax liability or deficiencies
14for all taxes administered by the Department of Revenue.
15    (b) Beginning July 1, 2013, an Independent Tax Tribunal
16Board shall assume, exercise, and administer all rights,
17powers, duties, and responsibilities pertaining to any
18protests of notices of tax liability or deficiencies for all
19taxes administered by the Department of Revenue. The
20Independent Tax Tribunal Board shall be created by law and no
21State agency shall assume the functions of the Board.
22(Source: P.A. 97-636, eff. 6-1-12.)
 

 

 

HB5192- 2 -LRB097 18915 HLH 64153 b

1    Section 95. No acceleration or delay. Where this Act makes
2changes in a statute that is represented in this Act by text
3that is not yet or no longer in effect (for example, a Section
4represented by multiple versions), the use of that text does
5not accelerate or delay the taking effect of (i) the changes
6made by this Act or (ii) provisions derived from any other
7Public Act.