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| | 97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012 HB5192 Introduced 2/8/2012, by Rep. Michael J. Zalewski SYNOPSIS AS INTRODUCED: |
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Amends the Illinois Independent Tax Tribunal Act. Makes a technical change in a Section concerning the Independent Tax Tribunal Board.
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| | A BILL FOR |
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| | HB5192 | | LRB097 18915 HLH 64153 b |
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1 | | AN ACT concerning revenue.
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2 | | Be it enacted by the People of the State of Illinois,
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3 | | represented in the General Assembly:
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4 | | Section 5. The Illinois Independent Tax Tribunal Act is |
5 | | amended by changing Section 5-5 as follows: |
6 | | (35 ILCS 1005/5-5)
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7 | | (This Section may contain text from a Public Act with a |
8 | | delayed effective date ) |
9 | | Sec. 5-5. Independent Tax Tribunal Board; Department of |
10 | | Revenue. |
11 | | (a) On and after July 1, 2013, the the Department of |
12 | | Revenue, or any successor agency, shall no longer hear and act |
13 | | upon any protests of notices of tax liability or deficiencies |
14 | | for all taxes administered by the Department of Revenue. |
15 | | (b) Beginning July 1, 2013, an Independent Tax Tribunal |
16 | | Board shall assume, exercise, and administer all rights, |
17 | | powers, duties, and responsibilities pertaining to any |
18 | | protests of notices of tax liability or deficiencies for all |
19 | | taxes administered by the Department of Revenue. The |
20 | | Independent Tax Tribunal Board shall be created by law and no |
21 | | State agency shall assume the functions of the Board.
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22 | | (Source: P.A. 97-636, eff. 6-1-12.)
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