97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB1395

 

Introduced 2/9/2011, by Sen. Chris Lauzen

 

SYNOPSIS AS INTRODUCED:
 
See Index

    Creates the Intrastate Tax Collection Reciprocity Act. Provides that, beginning July 1, 2011, if a taxpayer is due a refund under the Illinois Income Tax Act, the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, the Tobacco Products Tax Act of 1995, the Motor Fuel Tax Law, the Hotel Operators' Occupation Tax Act, the Electricity Excise Tax Law, the Gas Revenue Tax Act, or the Gas Use Tax Law, and if that taxpayer has also incurred a tax liability under one or more of those Acts, then the taxpayer may apply with the Department of Revenue to offset the amount of the refund from the amount of his or her tax liability. Contains provisions authorizing fund transfers. Amends the Illinois Income Tax Act, the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, the Tobacco Products Tax Act of 1995, the Motor Fuel Tax Law, the Hotel Operators' Occupation Tax Act, the Electricity Excise Tax Law, the Gas Revenue Tax Act, and the Gas Use Tax Law to make conforming changes. Effective immediately.


LRB097 03109 HLH 43143 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB1395LRB097 03109 HLH 43143 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 1. Short title. This Act may be cited as the
5Intrastate Tax Collection Reciprocity Act.
 
6    Section 5. Tax refunds used to offset tax liability.
7Notwithstanding any other provision of law, beginning July 1,
82011, if a taxpayer is due a refund under the Illinois Income
9Tax Act, the Use Tax Act, the Service Use Tax Act, the Service
10Occupation Tax Act, the Retailers' Occupation Tax Act, the
11Cigarette Tax Act, the Cigarette Use Tax Act, the Tobacco
12Products Tax Act of 1995, the Motor Fuel Tax Law, the Hotel
13Operators' Occupation Tax Act, the Electricity Excise Tax Law,
14the Gas Revenue Tax Act, or the Gas Use Tax Law, and if that
15taxpayer has also incurred a tax liability under one or more of
16those Acts, then the taxpayer may apply with the Department of
17Revenue to offset the amount of the refund from the amount of
18his or her tax liability. Within 60 days after the application
19is approved, the State Comptroller and the State Treasurer
20shall transfer any amounts offset under that application from
21the fund or funds from which the refund is owed to the fund or
22funds with respect to which the liability was incurred.
 

 

 

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1    Section 10. Rulemaking. The Department of Revenue shall
2adopt rules for the implementation of this Act.
 
3    Section 50. The Illinois Income Tax Act is amended by
4adding Section 607 as follows:
 
5    (35 ILCS 5/607 new)
6    Sec. 607. Intrastate Tax Collection Reciprocity Act. This
7Act is subject to the provisions of the Intrastate Tax
8Collection Reciprocity Act.
 
9    Section 55. The Use Tax Act is amended by adding Section
103-47 as follows:
 
11    (35 ILCS 105/3-47 new)
12    Sec. 3-47. Intrastate Tax Collection Reciprocity Act. This
13Act is subject to the provisions of the Intrastate Tax
14Collection Reciprocity Act.
 
15    Section 60. The Service Use Tax Act is amended by adding
16Section 3-42 as follows:
 
17    (35 ILCS 110/3-42 new)
18    Sec. 3-42. Intrastate Tax Collection Reciprocity Act. This
19Act is subject to the provisions of the Intrastate Tax
20Collection Reciprocity Act.
 

 

 

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1    Section 65. The Service Occupation Tax Act is amended by
2adding Section 3-42 as follows:
 
3    (35 ILCS 115/3-42 new)
4    Sec. 3-42. Intrastate Tax Collection Reciprocity Act. This
5Act is subject to the provisions of the Intrastate Tax
6Collection Reciprocity Act.
 
7    Section 70. The Retailers' Occupation Tax Act is amended by
8adding Section 6d as follows:
 
9    (35 ILCS 120/6d new)
10    Sec. 6d. Intrastate Tax Collection Reciprocity Act. This
11Act is subject to the provisions of the Intrastate Tax
12Collection Reciprocity Act.
 
13    Section 75. The Cigarette Tax Act is amended by adding
14Section 9f as follows:
 
15    (35 ILCS 130/9f new)
16    Sec. 9f. Intrastate Tax Collection Reciprocity Act. This
17Act is subject to the provisions of the Intrastate Tax
18Collection Reciprocity Act.
 
19    Section 80. The Cigarette Use Tax Act is amended by adding

 

 

SB1395- 4 -LRB097 03109 HLH 43143 b

1Section 15b as follows:
 
2    (35 ILCS 135/15b new)
3    Sec. 15b. Intrastate Tax Collection Reciprocity Act. This
4Act is subject to the provisions of the Intrastate Tax
5Collection Reciprocity Act.
 
6    Section 85. The Tobacco Products Tax Act of 1995 is amended
7by adding Section 10-32 as follows:
 
8    (35 ILCS 143/10-32 new)
9    Sec. 10-32. Intrastate Tax Collection Reciprocity Act.
10This Act is subject to the provisions of the Intrastate Tax
11Collection Reciprocity Act.
 
12    Section 90. The Hotel Operators' Occupation Tax Act is
13amended by adding Section 8.5 as follows:
 
14    (35 ILCS 145/8.5 new)
15    Sec. 8.5. Intrastate Tax Collection Reciprocity Act. This
16Act is subject to the provisions of the Intrastate Tax
17Collection Reciprocity Act.
 
18    Section 95. The Gas Use Tax Law is amended by adding
19Section 5-17 as follows:
 

 

 

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1    (35 ILCS 173/5-17 new)
2    Sec. 5-17. Intrastate Tax Collection Reciprocity Act. This
3Act is subject to the provisions of the Intrastate Tax
4Collection Reciprocity Act.
 
5    Section 100. The Motor Fuel Tax Law is amended by adding
6Section 2e as follows:
 
7    (35 ILCS 505/2e new)
8    Sec. 2e. Intrastate Tax Collection Reciprocity Act. This
9Act is subject to the provisions of the Intrastate Tax
10Collection Reciprocity Act.
 
11    Section 105. The Gas Revenue Tax Act is amended by adding
12Section 13.5 as follows:
 
13    (35 ILCS 615/13.5 new)
14    Sec. 13.5. Intrastate Tax Collection Reciprocity Act. This
15Act is subject to the provisions of the Intrastate Tax
16Collection Reciprocity Act.
 
17    Section 110. The Electricity Excise Tax Law is amended by
18adding Section 2-9.5 as follows:
 
19    (35 ILCS 640/2-9.5 new)
20    Sec. 2-9.5. Intrastate Tax Collection Reciprocity Act.

 

 

SB1395- 6 -LRB097 03109 HLH 43143 b

1This Act is subject to the provisions of the Intrastate Tax
2Collection Reciprocity Act.
 
3    Section 999. Effective date. This Act takes effect upon
4becoming law.

 

 

SB1395- 7 -LRB097 03109 HLH 43143 b

1 INDEX
2 Statutes amended in order of appearance
3    New Act
4    35 ILCS 5/607 new
5    35 ILCS 105/3-47 new
6    35 ILCS 110/3-42 new
7    35 ILCS 115/3-42 new
8    35 ILCS 120/6d new
9    35 ILCS 130/9f new
10    35 ILCS 135/15b new
11    35 ILCS 143/10-32 new
12    35 ILCS 145/8.5 new
13    35 ILCS 173/5-17 new
14    35 ILCS 505/2e new
15    35 ILCS 615/13.5 new
16    35 ILCS 640/2-9.5 new