Full Text of HB4460 102nd General Assembly
HB4460 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 HB4460 Introduced 1/21/2022, by Rep. Michael J. Zalewski SYNOPSIS AS INTRODUCED: |
|
35 ILCS 630/15 | from Ch. 120, par. 2015 |
|
Amends the Telecommunications Excise Tax Act. Provides that a person who divulges certain confidential information is guilty of a
Class B misdemeanor with a fine not to exceed $7,500 (currently, a Class B misdemeanor only).
|
| |
| | A BILL FOR |
|
| | | HB4460 | | LRB102 21410 HLH 30526 b |
|
| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Telecommunications Excise Tax Act is | 5 | | amended by changing Section 15 as follows:
| 6 | | (35 ILCS 630/15) (from Ch. 120, par. 2015)
| 7 | | Sec. 15. Confidential information. All information | 8 | | received by the
Department from returns
filed under this | 9 | | Article, or from any investigations conducted under this
| 10 | | Article, shall be confidential, except for official purposes, | 11 | | and any person
who
divulges any such information in any | 12 | | manner, except in accordance with a
proper judicial order or | 13 | | as otherwise provided by law, shall be guilty of a
Class B | 14 | | misdemeanor with a fine not to exceed $7,500 .
| 15 | | Provided, that nothing contained in this Article shall | 16 | | prevent the Director
from publishing or making available to | 17 | | the public the names and addresses
of retailers or taxpayers | 18 | | filing returns under this Article, or from publishing
or | 19 | | making available reasonable statistics concerning the | 20 | | operation of the
tax wherein the contents of returns are | 21 | | grouped into aggregates in such a
way that the information | 22 | | contained in any individual return shall not be
disclosed.
| 23 | | And provided, that nothing contained in this Article shall |
| | | HB4460 | - 2 - | LRB102 21410 HLH 30526 b |
|
| 1 | | prevent the
Director from making available to the United | 2 | | States Government or the
government of any other state, or any | 3 | | officer or agency thereof, for
exclusively official purposes, | 4 | | information received by the Department in
the administration | 5 | | of this Article, if such other governmental agency agrees to
| 6 | | divulge requested tax information to the Department.
| 7 | | The furnishing upon request of the Auditor General, or his | 8 | | authorized
agents, for official use, of returns filed and | 9 | | information related thereto
under this Article is deemed to be | 10 | | an official purpose within the meaning of
this Section.
| 11 | | The furnishing of financial information to a municipality | 12 | | that has imposed
a tax under the Simplified Municipal | 13 | | Telecommunications Tax Act, upon request
of the
chief | 14 | | executive thereof, is an official purpose within the meaning | 15 | | of this
Section, provided that the municipality agrees in | 16 | | writing to the requirements
of this Section. Information so | 17 | | provided shall be subject to all
confidentiality provisions of | 18 | | this Section. The written agreement shall
provide for | 19 | | reciprocity, limitations on access, disclosure, and procedures | 20 | | for
requesting information.
| 21 | | The Director shall make available for public
inspection in | 22 | | the Department's principal office and for publication, at | 23 | | cost,
administrative decisions issued on or after January
1, | 24 | | 1995. These decisions are to be made available in a manner so | 25 | | that the
following
taxpayer information is not disclosed:
| 26 | | (1) The names, addresses, and identification numbers |
| | | HB4460 | - 3 - | LRB102 21410 HLH 30526 b |
|
| 1 | | of the taxpayer,
related entities, and employees.
| 2 | | (2) At the sole discretion of the Director, trade | 3 | | secrets
or other confidential information identified as | 4 | | such by the taxpayer, no later
than 30 days after receipt | 5 | | of an administrative decision, by such means as the
| 6 | | Department shall provide by rule.
| 7 | | The Director shall determine the
appropriate extent of the
| 8 | | deletions allowed in paragraph (2). In the event the taxpayer | 9 | | does not submit
deletions,
the Director shall make only the | 10 | | deletions specified in paragraph (1).
| 11 | | The Director shall make available for public inspection | 12 | | and publication an
administrative decision within 180 days | 13 | | after the issuance of the
administrative
decision. The term | 14 | | "administrative decision" has the same meaning as defined in
| 15 | | Section 3-101 of Article III of the Code of Civil Procedure. | 16 | | Costs collected
under this Section shall be paid into the Tax | 17 | | Compliance and Administration
Fund.
| 18 | | Nothing contained in this Act shall prevent the Director | 19 | | from divulging
information to any person pursuant to a request | 20 | | or authorization made by the
taxpayer or by an authorized | 21 | | representative of the taxpayer.
| 22 | | (Source: P.A. 94-1074, eff. 12-26-06.)
|
|