Full Text of SB2279 102nd General Assembly
SB2279eng 102ND GENERAL ASSEMBLY |
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| 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 Department of Revenue Law of the
Civil | 5 | | Administrative Code of Illinois is amended by changing Section | 6 | | 2505-380 as follows:
| 7 | | (20 ILCS 2505/2505-380) (was 20 ILCS 2505/39b47)
| 8 | | Sec. 2505-380. Revocation of or refusal to issue or | 9 | | reissue a certificate of
registration, permit, or license. | 10 | | (a) The Department has the power, after notice and an | 11 | | opportunity for
a hearing, to revoke a certificate of | 12 | | registration, permit, or license
issued by the Department if | 13 | | the holder of the certificate of registration, permit, or
| 14 | | license fails to
file a return, or to pay the tax, fee, | 15 | | penalty, or interest shown in a
filed
return, or to pay any | 16 | | final assessment of tax, fee,
penalty, or interest, as | 17 | | required by the tax or fee Act under which the
certificate
of | 18 | | registration, permit, or license is required or any other tax | 19 | | or fee Act
administered
by the Department.
| 20 | | (b) The Department may refuse to issue, reissue, or renew | 21 | | a certificate of registration, permit, or license authorized | 22 | | to be issued by the Department if a person who is named as the | 23 | | owner, a partner, a corporate officer, or, in the case of a |
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| 1 | | limited liability company, a manager or member, of the | 2 | | applicant on the application for the certificate of | 3 | | registration, permit or license, is or has been named as the | 4 | | owner, a partner, a corporate officer, or in the case of a | 5 | | limited liability company, a manager or member, on the | 6 | | application for the certificate of registration, permit, or | 7 | | license of a person that is in default for moneys due under the | 8 | | tax or fee Act upon which the certificate of registration, | 9 | | permit, or license is required or any other tax or fee Act | 10 | | administered by the Department. For purposes of this Section | 11 | | only, in determining whether a person is in default for moneys | 12 | | due, the Department shall include only amounts established as | 13 | | a final liability within the 23 20 years prior to the date of | 14 | | the Department's notice of refusal to issue or reissue the | 15 | | certificate of registration, permit, or license. For purposes | 16 | | of this Section, "person" means any natural individual, firm, | 17 | | partnership, association, joint stock company, joint | 18 | | adventure, public or private corporation, limited liability | 19 | | company, or a receiver, executor, trustee, guardian or other | 20 | | representative appointed by order of any court. | 21 | | (c) When revoking or refusing to issue or reissue a | 22 | | certificate of registration, permit, or license
issued by the | 23 | | Department, the procedure for notice and hearing used shall be | 24 | | the procedure
provided under the Act pursuant to which the | 25 | | certificate of registration,
permit, or license was issued.
| 26 | | (Source: P.A. 98-496, eff. 1-1-14; 98-1055, eff. 1-1-16 .)
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| 1 | | Section 10. The State Finance Act is amended by adding | 2 | | Section 5.935 as follows: | 3 | | (30 ILCS 105/5.935 new) | 4 | | Sec. 5.935. The Property Tax Appeal Board Supplemental | 5 | | Fund. | 6 | | Section 15. The Illinois Income Tax Act is amended by | 7 | | changing Section 905 as follows:
| 8 | | (35 ILCS 5/905) (from Ch. 120, par. 9-905)
| 9 | | Sec. 905. Limitations on Notices of Deficiency.
| 10 | | (a) In general. Except as otherwise provided in this Act:
| 11 | | (1) A notice of deficiency shall be issued not later | 12 | | than 3 years
after the date the return was filed, and
| 13 | | (2) No deficiency shall be assessed or collected with | 14 | | respect to the
year for which the return was filed unless | 15 | | such notice is issued within such
period.
| 16 | | (a-5) Notwithstanding any other provision of this Act to | 17 | | the contrary, for any taxable year included in a claim for | 18 | | credit or refund for which the statute of limitations for | 19 | | issuing a notice of deficiency under this Act will expire less | 20 | | than 12 months after the date a taxpayer files the claim for | 21 | | credit or refund, the statute of limitations is automatically | 22 | | extended for 12 months from the date it would have otherwise |
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| 1 | | expired. | 2 | | (b) Substantial omission of items. | 3 | | (1) Omission of more than 25% of income. If the | 4 | | taxpayer omits
from base income an amount properly | 5 | | includible therein which is in
excess of 25% of the amount | 6 | | of base income stated in the return, a
notice of | 7 | | deficiency may be issued not later than 6 years after the
| 8 | | return was filed. For purposes of this paragraph, there | 9 | | shall not be
taken into account any amount which is | 10 | | omitted in the return if such
amount is disclosed in the | 11 | | return, or in a statement attached to the
return, in a | 12 | | manner adequate to apprise the Department of the nature | 13 | | and
the amount of such item.
| 14 | | (2) Reportable transactions. If a taxpayer fails to | 15 | | include on any return or statement for any taxable year | 16 | | any information with respect to a reportable transaction, | 17 | | as required under Section 501(b) of this Act, a notice of | 18 | | deficiency may be issued not later than 6 years after the | 19 | | return is filed with respect to the taxable year in which | 20 | | the taxpayer participated in the reportable transaction | 21 | | and said deficiency is limited to the non-disclosed item.
| 22 | | (3) Withholding. If an employer omits from a return | 23 | | required under Section 704A of this Act for any period | 24 | | beginning on or after January 1, 2013, an amount required | 25 | | to be withheld and to be reported on that return which is | 26 | | in excess of 25% of the total amount of withholding |
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| 1 | | required to be reported on that return, a notice of | 2 | | deficiency may be issued not later than 6 years after the | 3 | | return was filed. | 4 | | (c) No return or fraudulent return. If no return is filed | 5 | | or a
false and fraudulent return is filed with intent to evade | 6 | | the tax
imposed by this Act, a notice of deficiency may be | 7 | | issued at any time. For purposes of this subsection (c), any | 8 | | taxpayer who is required to join in the filing of a return | 9 | | filed under the provisions of subsection (e) of Section 502 of | 10 | | this Act for a taxable year ending on or after December 31, | 11 | | 2013 and who is not included on that return and does not file | 12 | | its own return for that taxable year shall be deemed to have | 13 | | failed to file a return; provided that the amount of any | 14 | | proposed assessment set forth in a notice of deficiency issued | 15 | | under this subsection (c) shall be limited to the amount of any | 16 | | increase in liability under this Act that should have reported | 17 | | on the return required under the provisions of subsection (e) | 18 | | of Section 502 of this Act for that taxable year resulting from | 19 | | proper inclusion of that taxpayer on that return.
| 20 | | (d) Failure to report federal change. If a taxpayer fails | 21 | | to
notify the Department in any case where notification is | 22 | | required by
Section 304(c) or 506(b), or fails to report a | 23 | | change or correction which is
treated in the same manner as if | 24 | | it were a deficiency for federal income
tax purposes, a notice | 25 | | of deficiency may be issued (i) at any time or
(ii) on or after | 26 | | August 13, 1999, at any time for the
taxable year for which the |
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| 1 | | notification is required or for any taxable year to
which the | 2 | | taxpayer may carry an Article 2 credit, or a Section 207 loss,
| 3 | | earned, incurred, or used in the year for which the | 4 | | notification is required;
provided, however, that the amount | 5 | | of any proposed assessment set forth in the
notice shall be | 6 | | limited to the amount of any deficiency resulting under this
| 7 | | Act from the recomputation of the taxpayer's net income, | 8 | | Article 2 credits, or
Section 207 loss earned, incurred, or | 9 | | used in the taxable year for which the
notification is | 10 | | required after giving effect to the item or items required to
| 11 | | be reported.
| 12 | | (e) Report of federal change.
| 13 | | (1) Before August 13, 1999, in any case where | 14 | | notification of
an alteration is given as required by | 15 | | Section 506(b), a notice of
deficiency may be issued at | 16 | | any time within 2 years after the date such
notification | 17 | | is given, provided, however, that the amount of any
| 18 | | proposed assessment set forth in such notice shall be | 19 | | limited to the
amount of any deficiency resulting under | 20 | | this Act from recomputation of
the taxpayer's net income, | 21 | | net loss, or Article 2 credits
for the taxable year after | 22 | | giving
effect to the item
or items reflected in the | 23 | | reported alteration.
| 24 | | (2) On and after August 13, 1999, in any case where | 25 | | notification of
an alteration is given as required by | 26 | | Section 506(b), a notice of
deficiency may be issued at |
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| 1 | | any time within 2 years after the date such
notification | 2 | | is given for the taxable year for which the notification | 3 | | is
given or for any taxable year to which the taxpayer may | 4 | | carry an Article 2
credit, or a Section 207 loss, earned, | 5 | | incurred, or used in the year for which
the notification | 6 | | is given, provided, however, that the amount of any
| 7 | | proposed assessment set forth in such notice shall be | 8 | | limited to the
amount of any deficiency resulting under | 9 | | this Act from recomputation of
the taxpayer's net income, | 10 | | Article 2 credits, or Section 207
loss earned, incurred, | 11 | | or used in
the taxable year for which the notification is | 12 | | given after giving
effect to the item
or items reflected | 13 | | in the reported alteration.
| 14 | | (f) Extension by agreement. Where, before the expiration | 15 | | of the
time prescribed in this Section for the issuance of a | 16 | | notice of
deficiency, both the Department and the taxpayer | 17 | | shall have consented in
writing to its issuance after such | 18 | | time, such notice may be issued at
any time prior to the | 19 | | expiration of the period agreed upon.
In the case of a taxpayer | 20 | | who is a partnership, Subchapter S corporation, or
trust and | 21 | | who enters into an agreement with the Department pursuant to | 22 | | this
subsection on or after January 1, 2003, a notice of | 23 | | deficiency may be issued to
the partners, shareholders, or | 24 | | beneficiaries of the taxpayer at any time prior
to the | 25 | | expiration of the period agreed upon. Any
proposed assessment | 26 | | set forth in the notice, however, shall be limited to the
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| 1 | | amount of
any deficiency resulting under this Act from | 2 | | recomputation of items of income,
deduction, credits, or other | 3 | | amounts of the taxpayer that are taken into
account by the | 4 | | partner, shareholder, or beneficiary in computing its | 5 | | liability
under this Act.
The period
so agreed upon may be | 6 | | extended by subsequent agreements in writing made
before the | 7 | | expiration of the period previously agreed upon.
| 8 | | (g) Erroneous refunds. In any case in which there has been | 9 | | an
erroneous refund of tax payable under this Act, a notice of | 10 | | deficiency
may be issued at any time within 2 years from the | 11 | | making of such refund,
or within 5 years from the making of | 12 | | such refund if it appears that any
part of the refund was | 13 | | induced by fraud or the misrepresentation of a
material fact, | 14 | | provided, however, that the amount of any proposed
assessment | 15 | | set forth in such notice shall be limited to the amount of
such | 16 | | erroneous refund.
| 17 | | Beginning July 1, 1993, in any case in which there has been | 18 | | a refund of tax
payable under this Act attributable to a net | 19 | | loss carryback as provided for in
Section 207, and that refund | 20 | | is subsequently determined to be an erroneous
refund due to a | 21 | | reduction in the amount of the net loss which was originally
| 22 | | carried back, a notice of deficiency for the erroneous refund | 23 | | amount may be
issued at any time during the same time period in | 24 | | which a notice of deficiency
can be issued on the loss year | 25 | | creating the carryback amount and subsequent
erroneous refund. | 26 | | The amount of any proposed assessment set forth in the notice
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| 1 | | shall be limited to the amount of such erroneous refund.
| 2 | | (h) Time return deemed filed. For purposes of this Section | 3 | | a tax
return filed before the last day prescribed by law | 4 | | (including any
extension thereof) shall be deemed to have been | 5 | | filed on such last day.
| 6 | | (i) Request for prompt determination of liability. For | 7 | | purposes
of subsection (a)(1), in the case of a tax return | 8 | | required under this
Act in respect of a decedent, or by his | 9 | | estate during the period of
administration, or by a | 10 | | corporation, the period referred to in such
Subsection shall | 11 | | be 18 months after a written request for prompt
determination | 12 | | of liability is filed with the Department (at such time
and in | 13 | | such form and manner as the Department shall by regulations
| 14 | | prescribe) by the executor, administrator, or other fiduciary
| 15 | | representing the estate of such decedent, or by such | 16 | | corporation, but
not more than 3 years after the date the | 17 | | return was filed. This
subsection shall not apply in the case | 18 | | of a corporation unless:
| 19 | | (1) (A) such written request notifies the Department | 20 | | that the
corporation contemplates dissolution at or before | 21 | | the expiration of such
18-month period, (B) the | 22 | | dissolution is begun in good faith before the
expiration | 23 | | of such 18-month period, and (C) the dissolution is | 24 | | completed;
| 25 | | (2) (A) such written request notifies the Department | 26 | | that a
dissolution has in good faith been begun, and (B) |
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| 1 | | the dissolution is
completed; or
| 2 | | (3) a dissolution has been completed at the time such | 3 | | written
request is made.
| 4 | | (j) Withholding tax. In the case of returns required under | 5 | | Article 7
of this Act (with respect to any amounts withheld as | 6 | | tax or any amounts
required to have been withheld as tax) a | 7 | | notice of deficiency shall be
issued not later than 3 years | 8 | | after the 15th day of the 4th month
following the close of the | 9 | | calendar year in which such withholding was
required.
| 10 | | (k) Penalties for failure to make information reports. A | 11 | | notice of
deficiency for the penalties provided by Subsection | 12 | | 1405.1(c) of this Act may
not be issued more than 3 years after | 13 | | the due date of the reports with respect
to which the penalties | 14 | | are asserted.
| 15 | | (l) Penalty for failure to file withholding returns. A | 16 | | notice of deficiency
for penalties provided by Section 1004 of | 17 | | this Act for taxpayer's failure
to file withholding returns | 18 | | may not be issued more than three years after
the 15th day of | 19 | | the 4th month following the close of the calendar year in
which | 20 | | the withholding giving rise to taxpayer's obligation to file | 21 | | those
returns occurred.
| 22 | | (m) Transferee liability. A notice of deficiency may be | 23 | | issued to a
transferee relative to a liability asserted under | 24 | | Section 1405 during time
periods defined as follows:
| 25 | | 1) Initial Transferee. In the case of the liability of | 26 | | an initial
transferee, up to 2 years after the expiration |
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| 1 | | of the period of limitation for
assessment against the | 2 | | transferor, except that if a court proceeding for review
| 3 | | of the assessment against the transferor has begun, then | 4 | | up to 2 years after
the return of the certified copy of the | 5 | | judgment in the court proceeding.
| 6 | | 2) Transferee of Transferee. In the case of the | 7 | | liability of a
transferee,
up to 2 years after the | 8 | | expiration of the period of limitation for assessment
| 9 | | against the preceding transferee, but not more than 3 | 10 | | years after the
expiration of the period of limitation for | 11 | | assessment against the initial
transferor; except that if, | 12 | | before the expiration of the period of limitation
for the | 13 | | assessment of the liability of the transferee, a court | 14 | | proceeding for
the collection of the tax or liability in | 15 | | respect thereof has been begun
against the initial | 16 | | transferor or the last preceding transferee, as the case
| 17 | | may be, then the period of limitation for assessment of | 18 | | the liability of the
transferee shall expire 2 years after | 19 | | the return of the certified copy of the
judgment in the | 20 | | court proceeding.
| 21 | | (n) Notice of decrease in net loss. On and after August 23, | 22 | | 2002, no notice of deficiency shall
be issued as the result of | 23 | | a decrease determined by the Department in the net
loss | 24 | | incurred by a taxpayer in any taxable year ending prior to | 25 | | December 31, 2002 under Section 207 of this Act unless the | 26 | | Department
has notified the taxpayer of the proposed decrease |
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| 1 | | within 3 years after the
return reporting the loss was filed or | 2 | | within one year after an amended return
reporting an increase | 3 | | in the loss was filed, provided that in the case of an
amended | 4 | | return, a decrease proposed by the Department more than 3 | 5 | | years after
the original return was filed may not exceed the | 6 | | increase claimed by the
taxpayer on the original return.
| 7 | | (Source: P.A. 98-496, eff. 1-1-14.)
| 8 | | Section 20. The Use Tax Act is amended by changing Section | 9 | | 21 as follows:
| 10 | | (35 ILCS 105/21) (from Ch. 120, par. 439.21)
| 11 | | Sec. 21.
As to any claim for credit or refund filed with | 12 | | the Department on and
after January 1 but on or before June 30 | 13 | | of any given year, no amount of
tax or penalty or interest | 14 | | erroneously paid (either in total or partial
liquidation of a | 15 | | tax or penalty or interest under this Act) more than 3
years | 16 | | prior to such January 1 shall be credited or refunded, and as | 17 | | to any
such claim filed on and after July 1 but on or before | 18 | | December 31 of any
given year, no amount of tax or penalty or | 19 | | interest erroneously paid
(either in total or partial | 20 | | liquidation of a tax or penalty or interest
under this Act) | 21 | | more than 3 years prior to such July 1 shall be credited or
| 22 | | refunded. Notwithstanding any other provision of this Act to | 23 | | the contrary, for any period included in a claim for credit or | 24 | | refund for which the statute of limitations for issuing a |
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| 1 | | notice of tax liability under this Act will expire less than 12 | 2 | | months after the date a taxpayer files the claim for credit or | 3 | | refund, the statute of limitations is automatically extended | 4 | | for 12 months from the date it would have otherwise expired. No | 5 | | claim shall be allowed for any amount paid to the Department,
| 6 | | whether paid voluntarily or involuntarily, if paid in total or | 7 | | partial
liquidation of an assessment which had become final | 8 | | before the claim for
credit or refund to recover the amount so | 9 | | paid is filed with the
Department, or if paid in total or | 10 | | partial liquidation of a judgment or order of court.
| 11 | | (Source: P.A. 79-1366; 79-1365.)
| 12 | | Section 25. The Service Occupation Tax Act is amended by | 13 | | changing Section 19 as follows:
| 14 | | (35 ILCS 115/19) (from Ch. 120, par. 439.119)
| 15 | | Sec. 19.
As to any claim for credit or refund filed with | 16 | | the Department on
or
after
each
January 1 and July 1,
no amount | 17 | | of
tax or penalty or interest erroneously paid (either in | 18 | | total or partial
liquidation of a tax or penalty or interest | 19 | | under this Act) more than 3
years prior to such January 1 and | 20 | | July 1, respectively, shall be credited
or
refunded, except | 21 | | that if both the Department and taxpayer have agreed to an
| 22 | | extension of time to issue a notice of tax liability as | 23 | | provided in Section 4
of the Retailers' Occupation Tax Act, | 24 | | such claim may be filed at any time prior
to the expiration of |
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| 1 | | the period agreed upon. Notwithstanding any other provision of | 2 | | this Act to the contrary, for any period included in a claim | 3 | | for credit or refund for which the statute of limitations for | 4 | | issuing a notice of tax liability under this Act will expire | 5 | | less than 12 months after the date a taxpayer files the claim | 6 | | for credit or refund, the statute of limitations is | 7 | | automatically extended for 12 months from the date it would | 8 | | have otherwise expired. No
claim shall be allowed for any | 9 | | amount paid to the Department, whether paid
voluntarily or | 10 | | involuntarily, if paid in total or partial liquidation of an
| 11 | | assessment which had become final before the claim for credit | 12 | | or refund to
recover the amount so paid is filed with the | 13 | | Department, or if paid in
total or partial liquidation of a | 14 | | judgment or order of court.
| 15 | | (Source: P.A. 90-562, eff. 12-16-97.)
| 16 | | Section 30. The Retailers' Occupation Tax Act is amended | 17 | | by changing Sections 2a and 6 as follows: | 18 | | (35 ILCS 120/2a) (from Ch. 120, par. 441a) | 19 | | Sec. 2a. It is unlawful for any person to engage in the | 20 | | business of
selling tangible personal property at retail in | 21 | | this State without a
certificate of registration from the | 22 | | Department. Application
for a certificate of registration | 23 | | shall be made to the Department upon
forms furnished by it. | 24 | | Each such application shall be signed and verified
and shall |
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| 1 | | state: (1) the name and social security number of the
| 2 | | applicant; (2) the address of his principal place
of business; | 3 | | (3) the address of the principal place of business from which
| 4 | | he engages in the business of selling tangible personal | 5 | | property at retail
in this State and the addresses of all other | 6 | | places of business, if any
(enumerating such addresses, if | 7 | | any, in a separate list attached to and
made a part of the | 8 | | application), from which he engages in the business of
selling | 9 | | tangible personal property at retail in this State; (4)
the
| 10 | | name and address of the person or persons who will be | 11 | | responsible for
filing returns and payment of taxes due under | 12 | | this Act; (5) in the case of a publicly traded corporation, the | 13 | | name and title of the Chief Financial Officer, Chief Operating | 14 | | Officer, and any other officer or employee with responsibility | 15 | | for preparing tax returns under this Act, and, in the
case of
| 16 | | all other corporations, the name, title, and social security | 17 | | number of
each corporate officer; (6) in the case of a limited | 18 | | liability
company, the
name, social security number, and FEIN | 19 | | number of
each
manager and member; and (7) such other | 20 | | information
as the Department may reasonably require. The | 21 | | application shall contain
an acceptance of responsibility | 22 | | signed by the person or persons who will be
responsible for | 23 | | filing returns and payment of the taxes due under this
Act. If | 24 | | the applicant will sell tangible personal property at retail
| 25 | | through vending machines, his application to register shall | 26 | | indicate the
number of vending machines to be so operated. If |
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| 1 | | requested by the Department at any time, that person shall | 2 | | verify the total number of vending machines he or she uses in | 3 | | his or her business of selling tangible personal property at | 4 | | retail. | 5 | | The Department shall provide by rule for an expedited | 6 | | business registration process for remote retailers required to | 7 | | register and file under subsection (b) of Section 2 who use a | 8 | | certified service provider to file their returns under this | 9 | | Act. Such expedited registration process shall allow the | 10 | | Department to register a taxpayer based upon the same | 11 | | registration information required by the Streamlined Sales Tax | 12 | | Governing Board for states participating in the Streamlined | 13 | | Sales Tax Project. | 14 | | The Department may deny a certificate of registration to | 15 | | any applicant
if a person who is named as the owner, a partner, | 16 | | a manager or member of a limited liability
company, or a | 17 | | corporate officer of the applicant on the application for the | 18 | | certificate of registration is or
has been named as the owner, | 19 | | a partner, a manager or member of a limited
liability company, | 20 | | or a corporate officer on the application for the certificate | 21 | | of registration of another retailer
that is in default for | 22 | | moneys due under this Act or any other tax or fee Act | 23 | | administered by the Department. For purposes of this paragraph | 24 | | only, in determining whether a person is in default for moneys | 25 | | due, the Department shall include only amounts established as | 26 | | a final liability within the 23 20 years prior to the date of |
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| 1 | | the Department's notice of denial of a certificate of | 2 | | registration. | 3 | | The Department may require an applicant for a certificate | 4 | | of registration hereunder to, at
the time of filing such | 5 | | application, furnish a bond from a surety company
authorized | 6 | | to do business in the State of Illinois, or an irrevocable
bank | 7 | | letter of credit or a bond signed by 2
personal sureties who | 8 | | have filed, with the Department, sworn statements
disclosing | 9 | | net assets equal to at least 3 times the amount of the bond to
| 10 | | be required of such applicant, or a bond secured by an | 11 | | assignment of a bank
account or certificate of deposit, stocks | 12 | | or bonds, conditioned upon the
applicant paying to the State | 13 | | of Illinois all moneys becoming due under
this Act and under | 14 | | any other State tax law or municipal or county tax
ordinance or | 15 | | resolution under which the certificate of registration that is
| 16 | | issued to the applicant under this Act will permit the | 17 | | applicant to engage
in business without registering separately | 18 | | under such other law, ordinance
or resolution. In making a | 19 | | determination as to whether to require a bond or other | 20 | | security, the Department shall take into consideration whether | 21 | | the owner, any partner, any manager or member of a limited | 22 | | liability company, or a corporate officer of the applicant is | 23 | | or has been the owner, a partner, a manager or member of a | 24 | | limited liability company, or a corporate officer of another | 25 | | retailer that is in default for moneys due under this Act or | 26 | | any other tax or fee Act administered by the Department; and |
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| 1 | | whether the owner, any partner, any manager or member of a | 2 | | limited liability company, or a corporate officer of the | 3 | | applicant is or has been the owner, a partner, a manager or | 4 | | member of a limited liability company, or a corporate officer | 5 | | of another retailer whose certificate of registration has been | 6 | | revoked within the previous 5 years under this Act or any other | 7 | | tax or fee Act administered by the Department. If a bond or | 8 | | other security is required, the Department shall fix the | 9 | | amount of the bond or other security, taking into | 10 | | consideration the amount of money expected to become due from | 11 | | the applicant under this Act and under any other State tax law | 12 | | or municipal or county tax ordinance or resolution under which | 13 | | the certificate of registration that is issued to the | 14 | | applicant under this Act will permit the applicant to engage | 15 | | in business without registering separately under such other | 16 | | law, ordinance, or resolution. The amount of security required | 17 | | by
the Department shall be such as, in its opinion, will | 18 | | protect the State of
Illinois against failure to pay the | 19 | | amount which may become due from the
applicant under this Act | 20 | | and under any other State tax law or municipal or
county tax | 21 | | ordinance or resolution under which the certificate of
| 22 | | registration that is issued to the applicant under this Act | 23 | | will permit the
applicant to engage in business without | 24 | | registering separately under such
other law, ordinance or | 25 | | resolution, but the amount of the security required
by the | 26 | | Department shall not exceed three times the amount of the
|
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| 1 | | applicant's average monthly tax liability, or $50,000.00, | 2 | | whichever amount
is lower. | 3 | | No certificate of registration under this Act shall be | 4 | | issued by the
Department until the applicant provides the | 5 | | Department with satisfactory
security, if required, as herein | 6 | | provided for. | 7 | | Upon receipt of the application for certificate of | 8 | | registration in
proper form, and upon approval by the | 9 | | Department of the security furnished
by the applicant, if | 10 | | required, the Department shall issue to such applicant a
| 11 | | certificate of registration which shall permit the person to | 12 | | whom it is
issued to engage in the business of selling tangible | 13 | | personal property at
retail in this State. The certificate of | 14 | | registration shall be
conspicuously displayed at the place of | 15 | | business which the person so
registered states in his | 16 | | application to be the principal place of business
from which | 17 | | he engages in the business of selling tangible personal | 18 | | property
at retail in this State. | 19 | | No certificate of registration issued prior to July 1, | 20 | | 2017 to a taxpayer who files returns
required by this Act on a | 21 | | monthly basis or renewed prior to July 1, 2017 by a taxpayer | 22 | | who files returns
required by this Act on a monthly basis shall | 23 | | be valid after the expiration
of 5 years from the date of its | 24 | | issuance or last renewal. No certificate of registration | 25 | | issued on or after July 1, 2017 to a taxpayer who files returns
| 26 | | required by this Act on a monthly basis or renewed on or after |
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| 1 | | July 1, 2017 by a taxpayer who files returns
required by this | 2 | | Act on a monthly basis shall be valid after the expiration
of | 3 | | one year from the date of its issuance or last renewal. The | 4 | | expiration
date of a sub-certificate of registration shall be | 5 | | that of the certificate
of registration to which the | 6 | | sub-certificate relates. Prior to July 1, 2017, a certificate | 7 | | of
registration shall automatically be renewed, subject to | 8 | | revocation as
provided by this Act, for an additional 5 years | 9 | | from the date of its
expiration unless otherwise notified by | 10 | | the Department as provided by this
paragraph. On and after | 11 | | July 1, 2017, a certificate of
registration shall | 12 | | automatically be renewed, subject to revocation as
provided by | 13 | | this Act, for an additional one year from the date of its
| 14 | | expiration unless otherwise notified by the Department as | 15 | | provided by this
paragraph. | 16 | | Where a taxpayer to whom a certificate of registration is
| 17 | | issued under this Act is in default to the State of Illinois | 18 | | for delinquent
returns or for moneys due
under this Act or any | 19 | | other State tax law or municipal or county ordinance
| 20 | | administered or enforced by the Department, the Department | 21 | | shall, not less
than 60 days before the expiration date of such | 22 | | certificate of
registration, give notice to the taxpayer to | 23 | | whom the certificate was
issued of the account period of the | 24 | | delinquent returns, the amount of
tax,
penalty and interest | 25 | | due and owing from the
taxpayer, and that the certificate of | 26 | | registration shall not be
automatically renewed upon its |
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| 1 | | expiration date unless the taxpayer, on or
before the date of | 2 | | expiration, has filed and paid the delinquent returns or
paid | 3 | | the defaulted amount in full. A
taxpayer to whom such a notice | 4 | | is issued shall be deemed an applicant for
renewal. The | 5 | | Department shall promulgate regulations establishing
| 6 | | procedures for taxpayers who file returns on a monthly basis | 7 | | but desire and
qualify to change to a quarterly or yearly | 8 | | filing basis and will no longer
be subject to renewal under | 9 | | this Section, and for taxpayers who file
returns on a yearly or | 10 | | quarterly basis but who desire or are required to
change to a | 11 | | monthly filing basis and will be subject to renewal under
this | 12 | | Section. | 13 | | The Department may in its discretion approve renewal by an | 14 | | applicant
who is in default if, at the time of application for | 15 | | renewal, the applicant
files all of the delinquent returns or | 16 | | pays to the Department such
percentage of the defaulted amount | 17 | | as may be
determined by the Department and agrees in writing to | 18 | | waive all limitations
upon the Department for collection of | 19 | | the remaining defaulted amount to the
Department over a period | 20 | | not to exceed 5 years from the date of renewal of
the | 21 | | certificate; however, no renewal application submitted by an | 22 | | applicant
who is in default shall be approved if the | 23 | | immediately preceding renewal by
the applicant was conditioned | 24 | | upon the installment payment
agreement described in this | 25 | | Section. The payment agreement herein provided
for shall be in | 26 | | addition to and not in lieu of the security that may be |
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| 1 | | required by
this Section of a taxpayer who is no longer | 2 | | considered a prior continuous
compliance taxpayer. The | 3 | | execution of the payment agreement as provided in
this Act | 4 | | shall not toll the accrual of interest at the statutory rate. | 5 | | The Department may suspend a certificate of registration | 6 | | if the Department finds that the person to whom the | 7 | | certificate of registration has been issued knowingly sold | 8 | | contraband cigarettes. | 9 | | A certificate of registration issued under this Act more | 10 | | than 5 years
before January 1, 1990 (the effective date of | 11 | | Public Act 86-383) shall expire and
be subject to the renewal | 12 | | provisions of this Section on the next
anniversary of the date | 13 | | of issuance of such certificate which occurs more
than 6 | 14 | | months after January 1, 1990 (the effective date of Public Act | 15 | | 86-383). A
certificate of registration issued less than 5 | 16 | | years before January 1, 1990 (the effective
date of Public Act | 17 | | 86-383) shall expire and be subject to the
renewal provisions | 18 | | of this Section on the 5th anniversary of the issuance
of the | 19 | | certificate. | 20 | | If the person so registered states that he operates other | 21 | | places of
business from which he engages in the business of | 22 | | selling tangible personal
property at retail in this State, | 23 | | the Department shall furnish him with a
sub-certificate of | 24 | | registration for each such place of business, and the
| 25 | | applicant shall display the appropriate sub-certificate of | 26 | | registration at
each such place of business. All |
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| 1 | | sub-certificates of registration shall
bear the same | 2 | | registration number as that appearing upon the certificate of
| 3 | | registration to which such sub-certificates relate. | 4 | | If the applicant will sell tangible personal property at | 5 | | retail through
vending machines, the Department shall furnish | 6 | | him with a sub-certificate
of registration for each such | 7 | | vending machine, and the applicant shall
display the | 8 | | appropriate sub-certificate of registration on each such
| 9 | | vending machine by attaching the sub-certificate of | 10 | | registration to a
conspicuous part of such vending machine. If | 11 | | a person who is registered to sell tangible personal property | 12 | | at retail through vending machines adds an additional vending | 13 | | machine or additional vending machines to the number of | 14 | | vending machines he or she uses in his or her business of | 15 | | selling tangible personal property at retail, he or she shall | 16 | | notify the Department, on a form prescribed by the Department, | 17 | | to request an additional sub-certificate or additional | 18 | | sub-certificates of registration, as applicable. With each | 19 | | such request, the applicant shall report the number of | 20 | | sub-certificates of registration he or she is requesting as | 21 | | well as the total number of vending machines from which he or | 22 | | she makes retail sales. | 23 | | Where the same person engages in 2 or more businesses of | 24 | | selling
tangible personal property at retail in this State, | 25 | | which businesses are
substantially different in character or | 26 | | engaged in under different trade
names or engaged in under |
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| 1 | | other substantially dissimilar circumstances (so
that it is | 2 | | more practicable, from an accounting, auditing or bookkeeping
| 3 | | standpoint, for such businesses to be separately registered), | 4 | | the
Department may require or permit such person (subject to | 5 | | the same
requirements concerning the furnishing of security as | 6 | | those that are
provided for hereinbefore in this Section as to | 7 | | each application for a
certificate of registration) to apply | 8 | | for and obtain a separate certificate
of registration for each | 9 | | such business or for any of such businesses, under
a single | 10 | | certificate of registration supplemented by related
| 11 | | sub-certificates of registration. | 12 | | Any person who is registered under the Retailers' | 13 | | Occupation Tax Act
as of March 8, 1963, and who, during the | 14 | | 3-year period immediately prior to
March 8, 1963, or during a | 15 | | continuous 3-year period part of which passed
immediately | 16 | | before and the remainder of which passes immediately after
| 17 | | March 8, 1963, has been so registered continuously and who is | 18 | | determined by
the Department not to have been either | 19 | | delinquent or deficient in the
payment of tax liability during | 20 | | that period under this Act or under any
other State tax law or | 21 | | municipal or county tax ordinance or resolution
under which | 22 | | the certificate of registration that is issued to the
| 23 | | registrant under this Act will permit the registrant to engage | 24 | | in business
without registering separately under such other | 25 | | law, ordinance or
resolution, shall be considered to be a | 26 | | Prior Continuous Compliance
taxpayer. Also any taxpayer who |
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| 1 | | has, as verified by the Department,
faithfully and | 2 | | continuously complied with the condition of his bond or
other | 3 | | security under the provisions of this Act for a period of 3
| 4 | | consecutive years shall be considered to be a Prior Continuous | 5 | | Compliance
taxpayer. | 6 | | Every Prior Continuous Compliance taxpayer shall be exempt | 7 | | from all
requirements under this Act concerning the furnishing | 8 | | of a bond or other security as a
condition precedent to his | 9 | | being authorized to engage in the business of
selling tangible | 10 | | personal property at retail in this State. This exemption
| 11 | | shall continue for each such taxpayer until such time as he may | 12 | | be
determined by the Department to be delinquent in the filing | 13 | | of any returns,
or is determined by the Department (either | 14 | | through the Department's
issuance of a final assessment which | 15 | | has become final under the Act, or by
the taxpayer's filing of | 16 | | a return which admits tax that is not paid to be
due) to be | 17 | | delinquent or deficient in the paying of any tax under this Act
| 18 | | or under any other State tax law or municipal or county tax | 19 | | ordinance or
resolution under which the certificate of | 20 | | registration that is issued to
the registrant under this Act | 21 | | will permit the registrant to engage in
business without | 22 | | registering separately under such other law, ordinance or
| 23 | | resolution, at which time that taxpayer shall become subject | 24 | | to all the
financial responsibility requirements of this Act | 25 | | and, as a condition of
being allowed to continue to engage in | 26 | | the business of selling tangible
personal property at retail, |
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| 1 | | may be required to post bond or other
acceptable security with | 2 | | the Department covering liability which such
taxpayer may | 3 | | thereafter incur. Any taxpayer who fails to pay an admitted or
| 4 | | established liability under this Act may also be required to | 5 | | post bond or
other acceptable security with this Department | 6 | | guaranteeing the payment of
such admitted or established | 7 | | liability. | 8 | | No certificate of registration shall be issued to any | 9 | | person who is in
default to the State of Illinois for moneys | 10 | | due under this Act or under any
other State tax law or | 11 | | municipal or county tax ordinance or resolution
under which | 12 | | the certificate of registration that is issued to the | 13 | | applicant
under this Act will permit the applicant to engage | 14 | | in business without
registering separately under such other | 15 | | law, ordinance or resolution. | 16 | | Any person aggrieved by any decision of the Department | 17 | | under this
Section may, within 20 days after notice of such | 18 | | decision, protest and
request a hearing, whereupon the | 19 | | Department shall give notice to such
person of the time and | 20 | | place fixed for such hearing and shall hold a
hearing in | 21 | | conformity with the provisions of this Act and then issue its
| 22 | | final administrative decision in the matter to such person. In | 23 | | the absence
of such a protest within 20 days, the Department's | 24 | | decision shall become
final without any further determination | 25 | | being made or notice given. | 26 | | With respect to security other than bonds (upon which the |
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| 1 | | Department may
sue in the event of a forfeiture), if the | 2 | | taxpayer fails to pay, when due,
any amount whose payment such | 3 | | security guarantees, the Department shall,
after such | 4 | | liability is admitted by the taxpayer or established by the
| 5 | | Department through the issuance of a final assessment that has | 6 | | become final
under the law, convert the security which that | 7 | | taxpayer has furnished into
money for the State, after first | 8 | | giving the taxpayer at least 10 days'
written notice, by | 9 | | registered or certified mail, to pay the liability or
forfeit | 10 | | such security to the Department. If the security consists of | 11 | | stocks
or bonds or other securities which are listed on a | 12 | | public exchange, the
Department shall sell such securities | 13 | | through such public exchange. If
the security consists of an | 14 | | irrevocable bank letter of credit, the
Department shall | 15 | | convert the security in the manner provided for in the
Uniform | 16 | | Commercial Code. If the security consists of a bank | 17 | | certificate of
deposit, the Department shall convert the | 18 | | security into money by demanding
and collecting the amount of | 19 | | such bank certificate of deposit from the bank
which issued | 20 | | such certificate. If the security consists of a type of stocks
| 21 | | or other securities which are not listed on a public exchange, | 22 | | the
Department shall sell such security to the highest and | 23 | | best bidder after
giving at least 10 days' notice of the date, | 24 | | time and place of the intended
sale by publication in the | 25 | | "State Official Newspaper". If the Department
realizes more | 26 | | than the amount of such liability from the security, plus the
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| 1 | | expenses incurred by the Department in converting the security | 2 | | into money,
the Department shall pay such excess to the | 3 | | taxpayer who furnished such
security, and the balance shall be | 4 | | paid into the State Treasury. | 5 | | The Department shall discharge any surety and shall | 6 | | release and return
any security deposited, assigned, pledged | 7 | | or otherwise provided to it by
a taxpayer under this Section | 8 | | within 30 days after: | 9 | | (1) such taxpayer becomes a Prior Continuous | 10 | | Compliance taxpayer; or | 11 | | (2) such taxpayer has ceased to collect receipts on | 12 | | which he is required
to remit tax to the Department, has | 13 | | filed a final tax return, and has paid
to the Department an | 14 | | amount sufficient to discharge his remaining tax
| 15 | | liability, as determined by the Department, under this Act | 16 | | and under every
other State tax law or municipal or county | 17 | | tax ordinance or resolution
under which the certificate of | 18 | | registration issued under this Act permits
the registrant | 19 | | to engage in business without registering separately under
| 20 | | such other law, ordinance or resolution. The Department | 21 | | shall make a final
determination of the taxpayer's | 22 | | outstanding tax liability as expeditiously
as possible | 23 | | after his final tax return has been filed; if the | 24 | | Department
cannot make such final determination within 45 | 25 | | days after receiving the
final tax return, within such | 26 | | period it shall so notify the taxpayer,
stating its |
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| 1 | | reasons therefor. | 2 | | (Source: P.A. 100-302, eff. 8-24-17; 100-303, eff. 8-24-17; | 3 | | 100-863, eff. 8-14-18; 101-31, eff. 6-28-19.)
| 4 | | (35 ILCS 120/6) (from Ch. 120, par. 445)
| 5 | | Sec. 6. Credit memorandum or refund. If it appears, after | 6 | | claim therefor
filed with the Department, that
an amount of | 7 | | tax or penalty or interest has been paid which was not due | 8 | | under
this Act, whether as the result of a mistake of fact or | 9 | | an error of law,
except as hereinafter provided, then the | 10 | | Department shall issue a credit
memorandum or refund to the | 11 | | person who made the erroneous payment or, if
that person died | 12 | | or became a person under legal disability, to his or her
legal | 13 | | representative, as such.
For purposes of this Section, the tax | 14 | | is deemed to be erroneously paid by
a retailer when the | 15 | | manufacturer of a motor vehicle sold by the retailer
accepts
| 16 | | the return of that automobile and refunds to the purchaser the | 17 | | selling price of
that vehicle as provided in the New Vehicle | 18 | | Buyer Protection Act. When a
motor vehicle is returned for a | 19 | | refund of the purchase price under the New
Vehicle Buyer | 20 | | Protection Act, the Department shall issue a credit memorandum
| 21 | | or a refund for the amount of tax paid by the retailer under | 22 | | this Act
attributable to the initial sale of that vehicle. | 23 | | Claims submitted by the
retailer are subject to the same | 24 | | restrictions and procedures provided for in
this Act.
If it is | 25 | | determined that the Department
should issue a credit |
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| 1 | | memorandum or refund, the Department may first apply
the | 2 | | amount thereof against any tax or penalty or interest due or to | 3 | | become
due under this Act or under the Use Tax Act, the Service | 4 | | Occupation Tax
Act, the Service Use Tax Act,
any local | 5 | | occupation or use tax administered by the Department,
Section | 6 | | 4 of the Water Commission Act of
1985, subsections (b), (c) and | 7 | | (d) of Section 5.01 of the Local Mass
Transit District Act, or | 8 | | subsections (e), (f) and (g) of Section 4.03 of
the Regional | 9 | | Transportation Authority Act, from the person who made the
| 10 | | erroneous payment. If no tax or penalty or interest is due and | 11 | | no
proceeding is pending to determine whether such person is | 12 | | indebted to the
Department for tax or penalty or interest, the | 13 | | credit memorandum or refund
shall be issued to the claimant; | 14 | | or (in the case of a credit memorandum)
the credit memorandum | 15 | | may be assigned and set over by the lawful holder
thereof, | 16 | | subject to reasonable rules of the Department, to any other | 17 | | person
who is subject to this Act, the Use Tax Act, the Service | 18 | | Occupation Tax Act,
the Service Use Tax Act,
any local | 19 | | occupation or use tax administered by the Department,
Section | 20 | | 4 of the Water Commission Act of
1985, subsections (b), (c) and | 21 | | (d) of Section 5.01 of the Local Mass
Transit District Act, or | 22 | | subsections (e), (f) and (g) of Section 4.03 of
the Regional | 23 | | Transportation Authority Act,
and the amount thereof applied | 24 | | by the Department against any tax or
penalty or interest due or | 25 | | to become due under this Act or under the Use
Tax Act, the | 26 | | Service Occupation Tax Act, the Service
Use Tax Act,
any local |
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| 1 | | occupation or use tax administered by the Department,
Section | 2 | | 4 of the Water Commission Act of
1985, subsections (b), (c) and | 3 | | (d) of Section 5.01 of the Local Mass
Transit District Act, or | 4 | | subsections (e), (f) and (g) of Section 4.03 of
the Regional | 5 | | Transportation Authority Act, from such assignee. However, as
| 6 | | to any claim for credit or refund filed with the Department on | 7 | | and after
each January 1 and July 1 no amount of tax or penalty | 8 | | or interest
erroneously paid (either in total or partial | 9 | | liquidation of a tax or
penalty or amount of interest under | 10 | | this Act) more than 3 years prior to
such January 1 and July 1, | 11 | | respectively, shall be credited or refunded,
except that if | 12 | | both the Department and the taxpayer have agreed to an
| 13 | | extension of time to issue a notice of tax liability as
| 14 | | provided in Section 4 of this Act, such claim may be filed at | 15 | | any time
prior to the expiration of the period agreed upon. | 16 | | Notwithstanding any other provision of this Act to the | 17 | | contrary, for any period included in a claim for credit or | 18 | | refund for which the statute of limitations for issuing a | 19 | | notice of tax liability under this Act will expire less than 12 | 20 | | months after the date a taxpayer files the claim for credit or | 21 | | refund, the statute of limitations is automatically extended | 22 | | for 12 months from the date it would have otherwise expired.
| 23 | | No claim may be allowed for any amount paid to the | 24 | | Department, whether
paid voluntarily or involuntarily, if paid | 25 | | in total or partial liquidation
of an assessment which had | 26 | | become final before the claim for credit or
refund to recover |
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| 1 | | the amount so paid is filed with the Department, or if
paid in | 2 | | total or partial liquidation of a judgment or order of
court. | 3 | | No credit may be allowed or refund made for any amount paid by | 4 | | or
collected from any claimant unless it appears (a) that the | 5 | | claimant bore
the burden of such amount and has not been | 6 | | relieved thereof nor reimbursed
therefor and has not shifted | 7 | | such burden directly or indirectly through
inclusion of such | 8 | | amount in the price of the tangible personal property
sold by | 9 | | him or her or in any manner whatsoever; and that no | 10 | | understanding or
agreement, written or oral, exists whereby he | 11 | | or she or his or her
legal representative may be relieved of | 12 | | the burden of such amount, be
reimbursed therefor or may shift | 13 | | the burden thereof; or (b) that he or she
or his or her legal | 14 | | representative has repaid unconditionally such amount
to his | 15 | | or her vendee (1) who bore the burden thereof and has not | 16 | | shifted
such burden directly or indirectly, in any manner | 17 | | whatsoever; (2) who, if
he or she has shifted such burden, has | 18 | | repaid unconditionally such amount
to his own vendee; and (3) | 19 | | who is not entitled to receive any reimbursement
therefor from | 20 | | any other source than from his or her vendor, nor to be
| 21 | | relieved of such burden in any manner whatsoever. No credit | 22 | | may be allowed
or refund made for any amount paid by or | 23 | | collected from any claimant unless
it appears that the | 24 | | claimant has unconditionally repaid, to the purchaser,
any | 25 | | amount collected from the purchaser and retained by the | 26 | | claimant with
respect to the same transaction under the Use |
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| 1 | | Tax Act.
| 2 | | Any credit or refund that is allowed under this Section | 3 | | shall bear interest
at the rate and in the manner specified in | 4 | | the Uniform Penalty and Interest
Act.
| 5 | | In case the Department determines that the claimant is | 6 | | entitled to a
refund, such refund shall be made only from the | 7 | | Aviation Fuel Sales Tax Refund Fund or from such appropriation | 8 | | as may be
available for that purpose, as appropriate. If it | 9 | | appears unlikely that the amount available
would permit | 10 | | everyone having a claim allowed during the period
covered by | 11 | | such appropriation or from the Aviation Fuel Sales Tax Refund | 12 | | Fund, as appropriate, to elect to receive a cash refund, the
| 13 | | Department, by rule or regulation, shall provide for the | 14 | | payment of refunds in
hardship cases and shall define what | 15 | | types of cases qualify as hardship cases.
| 16 | | If a retailer who has failed to pay retailers' occupation | 17 | | tax on gross
receipts from retail sales is required by the | 18 | | Department to pay such tax,
such retailer, without filing any | 19 | | formal claim with the Department, shall
be allowed to take | 20 | | credit against such retailers' occupation tax liability
to the | 21 | | extent, if any, to which such retailer has paid an amount | 22 | | equivalent
to retailers' occupation tax or has paid use tax in | 23 | | error to his or her vendor
or vendors of the same tangible | 24 | | personal property which such retailer bought
for resale and | 25 | | did not first use before selling it, and no penalty or
interest | 26 | | shall be charged to such retailer on the amount of such credit.
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| 1 | | However, when such credit is allowed to the retailer by the | 2 | | Department, the
vendor is precluded from refunding any of that | 3 | | tax to the retailer and
filing a claim for credit or refund | 4 | | with respect thereto with the
Department. The provisions of | 5 | | this amendatory Act shall be applied
retroactively, regardless | 6 | | of the date of the transaction.
| 7 | | (Source: P.A. 101-10, eff. 6-5-19.)
| 8 | | Section 35. The Cigarette Machine Operators' Occupation | 9 | | Tax Act is amended by changing Section 1-55 as follows: | 10 | | (35 ILCS 128/1-55)
| 11 | | Sec. 1-55. Claims; credit memorandum or refunds. If it | 12 | | appears, after claim is filed with the Department, that an | 13 | | amount of tax or penalty has been paid which was not due under | 14 | | this Act, whether as the result of a mistake of fact or an | 15 | | error of law, except as hereinafter provided, then the | 16 | | Department shall issue a credit memorandum or refund to the | 17 | | person who made the erroneous payment or, if that person has | 18 | | died or become a person under legal disability, to his or her | 19 | | legal representative. | 20 | | If it is determined that the Department should issue a | 21 | | credit or refund under this Act, the Department may first | 22 | | apply the amount thereof against any amount of tax or penalty | 23 | | due under this Act, the Cigarette Tax Act, the Cigarette Use | 24 | | Tax Act, or the Tobacco Products Act of 1995 from the person |
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| 1 | | entitled to that credit or refund. For this purpose, if | 2 | | proceedings are pending to determine whether or not any tax or | 3 | | penalty is due under this Act or under the Cigarette Tax Act, | 4 | | Cigarette Use Tax Act, or the Tobacco Products Act of 1995 from | 5 | | the person, the Department may withhold issuance of the credit | 6 | | or refund pending the final disposition of such proceedings | 7 | | and may apply such credit or refund against any amount found to | 8 | | be due to the Department under this Act, the Cigarette Tax Act, | 9 | | the Cigarette Use Tax Act, or the Tobacco Products Act of 1995 | 10 | | as a result of such proceedings. The balance, if any, of the | 11 | | credit or refund shall be issued to the person entitled | 12 | | thereto. | 13 | | If no tax or penalty is due and no proceeding is pending to | 14 | | determine whether such taxpayer is indebted to the Department | 15 | | for the payment of a tax or penalty, the credit memorandum or | 16 | | refund shall be issued to the claimant; or (in the case of a | 17 | | credit memorandum) the credit memorandum may be assigned and | 18 | | set over by the lawful holder thereof, subject to reasonable | 19 | | rules of the Department, to any other person who is subject to | 20 | | this Act, the Cigarette Tax Act, the Cigarette Use Tax Act, or | 21 | | the Tobacco Products Act of 1995, and the amount thereof shall | 22 | | be applied by the Department against any tax or penalty due or | 23 | | to become due under this Act, the Cigarette Tax Act, the | 24 | | Cigarette Use Tax Act, or the Tobacco Products Act of 1995 from | 25 | | such assignee. | 26 | | As to any claim filed hereunder with the Department on and |
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| 1 | | after each January 1 and July 1, no amount of tax or penalty | 2 | | erroneously paid (either in total or partial liquidation of a | 3 | | tax or penalty under this Act) more than 3 years prior to such | 4 | | January 1 and July 1, respectively, shall be credited or | 5 | | refunded, except that, if both the Department and the taxpayer | 6 | | have agreed to an extension of time to issue a notice of tax | 7 | | liability under this Act, the claim may be filed at any time | 8 | | prior to the expiration of the period agreed upon. | 9 | | Notwithstanding any other provision of this Act to the | 10 | | contrary, for any period included in a claim for credit or | 11 | | refund for which the statute of limitations for issuing a | 12 | | notice of tax liability under this Act will expire less than 12 | 13 | | months after the date a taxpayer files the claim for credit or | 14 | | refund, the statute of limitations is automatically extended | 15 | | for 12 months from the date it would have otherwise expired. | 16 | | Any credit or refund that is allowed under this Act shall | 17 | | bear interest at the rate and in the manner set forth in the | 18 | | Uniform Penalty and Interest Act. | 19 | | In case the Department determines that the claimant is | 20 | | entitled to a refund, such refund shall be made only from | 21 | | appropriations available for that purpose. If it appears | 22 | | unlikely that the amount appropriated would permit everyone | 23 | | having a claim allowed during the period covered by such | 24 | | appropriation to elect to receive a cash refund, the | 25 | | Department, by rule or regulation, shall provide for the | 26 | | payment of refunds in hardship cases and shall define what |
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| 1 | | types of cases qualify as hardship cases. | 2 | | The provisions of Sections 6a, 6b, and 6c of the | 3 | | Retailers' Occupation Tax Act which are not inconsistent with | 4 | | this Act shall apply, as far as practicable, to the subject | 5 | | matter of this Act to the same extent as if such provisions | 6 | | were included herein.
| 7 | | (Source: P.A. 97-688, eff. 6-14-12.) | 8 | | Section 40. The Cigarette Tax Act is amended by changing | 9 | | Section 9d as follows:
| 10 | | (35 ILCS 130/9d) (from Ch. 120, par. 453.9d)
| 11 | | Sec. 9d.
If it appears, after claim therefor filed with | 12 | | the Department,
that an amount of tax or penalty has been paid | 13 | | which was not due under this
Act, whether as the result of a | 14 | | mistake of fact or an error of law, except as
hereinafter | 15 | | provided, then the Department shall issue a credit memorandum
| 16 | | or refund to the person who made the erroneous payment or, if | 17 | | that person
has died or become a person under legal | 18 | | disability, to his or her legal
representative, as such.
| 19 | | If it is determined that the Department should issue a | 20 | | credit or refund
under this Act, the Department may first | 21 | | apply the amount thereof against
any amount of tax or penalty | 22 | | due under this Act or under the Cigarette Use
Tax Act from the | 23 | | person entitled to such credit or refund. For this
purpose, if | 24 | | proceedings are pending to determine whether or not any tax or
|
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| 1 | | penalty is due under this Act or under the Cigarette Use Tax | 2 | | Act from such
person, the Department may withhold issuance of | 3 | | the credit or refund
pending the final disposition of such | 4 | | proceedings and may apply such credit
or refund against any | 5 | | amount found to be due to the Department under this
Act or | 6 | | under the Cigarette Use Tax Act as a result of such | 7 | | proceedings. The
balance, if any, of the credit or refund | 8 | | shall be issued to the person
entitled thereto.
| 9 | | If no tax or penalty is due and no proceeding is pending to | 10 | | determine
whether such taxpayer is indebted to the Department | 11 | | for tax or penalty, the
credit memorandum or refund shall be | 12 | | issued to the claimant; or (in the
case of a credit memorandum) | 13 | | the credit memorandum may be assigned and set
over by the | 14 | | lawful holder thereof, subject to reasonable rules of the
| 15 | | Department, to any other person who is subject to this Act or | 16 | | the Cigarette
Use Tax Act, and the amount thereof shall be | 17 | | applied by the Department
against any tax or penalty due or to | 18 | | become due under this Act or under the
Cigarette Use Tax Act | 19 | | from such assignee.
| 20 | | As to any claim filed hereunder with the Department on and | 21 | | after each
January 1 and July 1, no amount of tax or penalty | 22 | | erroneously paid (either
in total or partial liquidation of a | 23 | | tax or penalty under this Act) more
than 3 years prior to such | 24 | | January 1 and July 1, respectively, shall be
credited or | 25 | | refunded, except that if both the Department and the taxpayer
| 26 | | have agreed to an extension of time to issue a notice of tax |
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| 1 | | liability under
this Act, the claim may be filed at any time | 2 | | prior to the expiration of the
period agreed upon. | 3 | | Notwithstanding any other provision of this Act to the | 4 | | contrary, for any period included in a claim for credit or | 5 | | refund for which the statute of limitations for issuing a | 6 | | notice of tax liability under this Act will expire less than 12 | 7 | | months after the date a taxpayer files the claim for credit or | 8 | | refund, the statute of limitations is automatically extended | 9 | | for 12 months from the date it would have otherwise expired.
| 10 | | If the Department approves a claim for stamps affixed to a | 11 | | product returned
to a manufacturer or for replacement of | 12 | | stamps, the credit memorandum shall not
exceed the face value | 13 | | of stamps originally affixed, and replacement stamps
shall be | 14 | | issued only in an amount equal to the value of the stamps | 15 | | previously
affixed. Higher denomination stamps shall not be | 16 | | issued as replacements for
lower value stamps. Distributors | 17 | | must prove the face value of the stamps which
have been | 18 | | destroyed or returned to manufacturers when filing claims.
| 19 | | Any credit or refund that is allowed under this Act shall | 20 | | bear interest
at the rate and in the manner set forth in the | 21 | | Uniform Penalty and Interest
Act.
| 22 | | In case the Department determines that the claimant is | 23 | | entitled to a
refund, such refund shall be made only from such | 24 | | appropriation as may be
available for that purpose. If it | 25 | | appears unlikely that the amount
appropriated would permit | 26 | | everyone having a claim allowed during the period
covered by |
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| 1 | | such appropriation to elect to receive a cash refund, the
| 2 | | Department, by rule or regulation, shall provide for the | 3 | | payment of refunds
in hardship cases and shall define what | 4 | | types of cases qualify as hardship
cases.
| 5 | | If the Department approves a claim for the physical | 6 | | replacement of
cigarette tax stamps, the Department (subject | 7 | | to the same limitations as
those provided for hereinbefore in | 8 | | this Section) may issue an assignable
credit memorandum or | 9 | | refund to the claimant or to the claimant's legal
| 10 | | representative.
| 11 | | The provisions of Sections 6a, 6b and 6c of the Retailers' | 12 | | Occupation
Tax Act which are not inconsistent with this Act, | 13 | | shall apply, as far as
practicable, to the subject matter of | 14 | | this Act to the same extent as if
such provisions were included | 15 | | herein.
| 16 | | (Source: P.A. 90-491, eff. 1-1-98.)
| 17 | | Section 45. The Cigarette Use Tax Act is amended by | 18 | | changing Section 14a as follows:
| 19 | | (35 ILCS 135/14a) (from Ch. 120, par. 453.44a)
| 20 | | Sec. 14a.
If it appears, after claim therefor filed with | 21 | | the Department, that an
amount of tax or penalty has been paid | 22 | | which was not due under this Act,
whether as the result of a | 23 | | mistake of fact or an error of law, except as
hereinafter | 24 | | provided, then the Department shall issue a credit memorandum
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| 1 | | or refund to the person who made the erroneous payment or, if | 2 | | that person
has died or become a person under legal | 3 | | disability,
to his or her legal representative, as such.
| 4 | | If it is determined that the Department should issue a | 5 | | credit or refund
under this Act, the Department may first | 6 | | apply the amount thereof against
any amount of tax or penalty | 7 | | due under this Act or under the Cigarette Tax
Act from the | 8 | | person entitled to such credit or refund. For this purpose, if
| 9 | | proceedings are pending to determine whether or not any tax or | 10 | | penalty is
due under this Act or under the Cigarette Tax Act | 11 | | from such person, the
Department may withhold issuance of the | 12 | | credit or refund pending the final
disposition of such | 13 | | proceedings and may apply such credit or refund against
any | 14 | | amount found to be due to the Department under this Act or | 15 | | under the
Cigarette Tax Act as a result of such proceedings. | 16 | | The balance, if any, of
the credit or refund shall be issued to | 17 | | the person entitled thereto.
| 18 | | If no tax or penalty is due and no proceeding is pending to | 19 | | determine
whether such taxpayer is indebted to the Department | 20 | | for tax or penalty, the
credit memorandum or refund shall be | 21 | | issued to the claimant; or (in the
case of a credit memorandum) | 22 | | may be assigned and set over by the lawful
holder thereof, | 23 | | subject to reasonable rules of the Department, to any other
| 24 | | person who is subject to this Act or the Cigarette Tax Act, and | 25 | | the amount
thereof shall be applied by the Department against | 26 | | any tax or penalty due
or to become due under this Act or under |
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| 1 | | the Cigarette Tax Act from such
assignee.
| 2 | | As to any claim filed hereunder with the Department on and | 3 | | after each
January 1 and July 1, no amount of tax or penalty | 4 | | erroneously paid (either
in total or partial liquidation of a | 5 | | tax or penalty under this Act) more
than 3 years prior to such | 6 | | January 1 and July 1, respectively, shall be
credited or | 7 | | refunded, except that if both the Department and the taxpayer
| 8 | | have agreed to an
extension of time to issue a notice of tax | 9 | | liability under this Act, the claim
may be filed at any time | 10 | | prior to the expiration of the period agreed upon. | 11 | | Notwithstanding any other provision of this Act to the | 12 | | contrary, for any period included in a claim for credit or | 13 | | refund for which the statute of limitations for issuing a | 14 | | notice of tax liability under this Act will expire less than 12 | 15 | | months after the date a taxpayer files the claim for credit or | 16 | | refund, the statute of limitations is automatically extended | 17 | | for 12 months from the date it would have otherwise expired.
| 18 | | In case the Department determines that the claimant is | 19 | | entitled to a
refund, such refund shall be made only from such | 20 | | appropriation as may be
available for that purpose. If it | 21 | | appears unlikely that the amount
appropriated would permit | 22 | | everyone having a claim allowed during the period
covered by | 23 | | such appropriation to elect to receive a cash refund, the
| 24 | | Department, by rule or regulation, shall provide for the | 25 | | payment of refunds
in hardship cases and shall define what | 26 | | types of cases qualify as hardship
cases.
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| 1 | | If the Department approves a claim for the physical | 2 | | replacement of
cigarette tax stamps, the Department (subject | 3 | | to the same limitations as
those provided for hereinbefore in | 4 | | this Section) may issue an assignable
credit memorandum or | 5 | | refund to the claimant or to the claimant's legal
| 6 | | representative.
| 7 | | Any credit or refund that is allowed under this Act shall | 8 | | bear interest at
the rate and in the manner set forth in the | 9 | | Uniform Penalty and Interest Act.
| 10 | | The provisions of Sections 6a, 6b and 6c of the | 11 | | "Retailers' Occupation
Tax Act", approved June 28, 1933, as | 12 | | amended, in effect on the effective
date of this amendatory | 13 | | Act, as subsequently amended, which are not
inconsistent with | 14 | | this Act, shall apply, as far as practicable, to the
subject | 15 | | matter of this Act to the same extent as if such provisions | 16 | | were
included herein.
| 17 | | (Source: P.A. 90-491, eff. 1-1-98.)
| 18 | | Section 50. The Property Tax Code is amended by changing | 19 | | Sections 11-25 and 16-180 as follows:
| 20 | | (35 ILCS 200/11-25)
| 21 | | Sec. 11-25. Certification procedure. Application for a | 22 | | pollution control
facility certificate shall be filed with the | 23 | | Pollution Control Board in a
manner and form prescribed in | 24 | | regulations issued by that board. The
application shall |
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| 1 | | contain appropriate and available descriptive information
| 2 | | concerning anything claimed to be entitled in whole or in part | 3 | | to tax treatment
as a pollution control facility. If it is | 4 | | found that the claimed facility or
relevant portion thereof is | 5 | | a pollution control facility as defined in Section
11-10, the | 6 | | Pollution Control Board, acting through its Chairman or his or | 7 | | her
specifically authorized delegate, shall enter a finding | 8 | | and issue a certificate
to that effect. The certificate shall | 9 | | require tax treatment as a pollution
control facility, but | 10 | | only for the portion certified if only a portion is
certified. | 11 | | The effective date of a certificate shall be the date of the | 12 | | last submission of documentation that finalizes the | 13 | | application
for the certificate or the date of the | 14 | | construction of the facility, whichever
is later.
| 15 | | (Source: P.A. 100-201, eff. 8-18-17.)
| 16 | | (35 ILCS 200/16-180)
| 17 | | Sec. 16-180. Procedure for determination of correct | 18 | | assessment and filing fees . | 19 | | (a) The Property
Tax Appeal Board shall establish by rules | 20 | | an informal procedure for the
determination of the correct | 21 | | assessment of property which is the subject of an
appeal. The | 22 | | procedure, to the extent that the Board considers practicable,
| 23 | | shall eliminate formal rules of pleading, practice and | 24 | | evidence, and except
for any reasonable filing fee determined | 25 | | by the Board, may provide that costs
shall be in the discretion |
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| 1 | | of the Board. A copy of the appellant's petition
shall be | 2 | | mailed or sent by electronic means by the clerk of the Property | 3 | | Tax Appeal Board to the board
of review whose decision is being | 4 | | appealed. In all
cases where a change in
assessed valuation of | 5 | | $100,000 or more is sought, the board of review
shall
serve a | 6 | | copy of the petition on all taxing districts as shown on the | 7 | | last
available tax bill. The chairman of the Property Tax | 8 | | Appeal Board shall
provide for the speedy hearing of all such | 9 | | appeals. Each appeal shall be
limited to the grounds listed in | 10 | | the petition filed with the Property Tax
Appeal Board. All | 11 | | appeals shall be
considered de novo and the Property Tax | 12 | | Appeal Board shall not be limited to the evidence presented to | 13 | | the board of review of the county. A party participating in the | 14 | | hearing before the Property Tax Appeal Board is entitled to | 15 | | introduce evidence that is otherwise proper and admissible | 16 | | without regard to whether that evidence has previously been | 17 | | introduced at a hearing before the board of review of the | 18 | | county. Where no complaint has been made to the board
of review | 19 | | of the county where the property is located
and the appeal is
| 20 | | based solely on the effect of an equalizing factor assigned to | 21 | | all property
or to a class of property by the board of review, | 22 | | the
Property Tax Appeal
Board shall not grant a reduction in | 23 | | assessment greater than the
amount that was added as the | 24 | | result of the equalizing factor.
| 25 | | The provisions added to this Section by this amendatory | 26 | | Act of the 93rd
General Assembly shall be construed as |
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| 1 | | declaratory of existing law and not as a
new enactment. | 2 | | (b) The Property Tax Appeal Board Supplemental Fund is | 3 | | created as a special fund in the State treasury. All filing | 4 | | fees collected by the Board in accordance with this Section | 5 | | shall be deposited into the Property Tax Appeal Board | 6 | | Supplemental Fund. All moneys in the Property Tax Appeal Board | 7 | | Supplemental Fund shall be appropriated to the Board, on an | 8 | | annual basis, to be used in enhancing the Board's operations, | 9 | | including, but not limited to, information technology | 10 | | initiatives, personnel, and office equipment for increasing | 11 | | the Board's efficiency in rendering final administrative | 12 | | decisions in a timely fashion. | 13 | | (Source: P.A. 99-626, eff. 7-22-16.)
| 14 | | Section 55. The Messages Tax Act is amended by changing | 15 | | Section 6 as follows:
| 16 | | (35 ILCS 610/6) (from Ch. 120, par. 467.6)
| 17 | | Sec. 6.
If it appears, after claim therefor filed with the | 18 | | Department,
that an amount of tax or penalty or interest has | 19 | | been paid which was not due
under this Act, whether as the | 20 | | result of a mistake of fact or an error of law,
except as | 21 | | hereinafter provided, then the Department shall issue a credit
| 22 | | memorandum or refund to the person who made the erroneous | 23 | | payment or, if
that person has died or become a person under | 24 | | legal disability, to his or
her legal representative, as such.
|
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| 1 | | If it is determined that the Department should issue a | 2 | | credit or refund
under this Act, the Department may first | 3 | | apply the amount thereof against
any amount of tax or penalty | 4 | | or interest due hereunder from the person
entitled to such | 5 | | credit or refund. For this purpose, if proceedings are
pending | 6 | | to determine whether or not any tax or penalty or interest is | 7 | | due
under this Act from such person, the Department may | 8 | | withhold issuance of
the credit or refund pending the final | 9 | | disposition of such proceedings and
may apply such credit or | 10 | | refund against any amount found to be due to the
Department as | 11 | | a result of such proceedings. The balance, if any, of the
| 12 | | credit or refund shall be issued to the person entitled | 13 | | thereto.
| 14 | | If no tax or penalty or interest is due and no proceeding | 15 | | is pending to
determine whether such person is indebted to the | 16 | | Department for tax or
penalty or interest, the credit | 17 | | memorandum or refund shall be issued to the
claimant; or (in | 18 | | the case of a credit memorandum) the credit memorandum may
be | 19 | | assigned and set over by the lawful holder thereof, subject to
| 20 | | reasonable rules of the Department, to any other person who is | 21 | | subject to
this Act, and the amount thereof shall be applied by | 22 | | the Department against
any tax or penalty or interest due or to | 23 | | become due under this Act from
such assignee.
| 24 | | As to any claim for credit or refund filed with the | 25 | | Department on or
after each January 1 and July 1, no amounts | 26 | | erroneously paid more than 3
years prior to such January 1 and |
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| 1 | | July 1, respectively, shall be credited
or refunded, except | 2 | | that if both the Department and the taxpayer have agreed
to an
| 3 | | extension of time to issue a notice of tax liability under this | 4 | | Act, the claim
may be filed at any time prior to the expiration | 5 | | of the period agreed upon. Notwithstanding any other provision | 6 | | of this Act to the contrary, for any period included in a claim | 7 | | for credit or refund for which the statute of limitations for | 8 | | issuing a notice of tax liability under this Act will expire | 9 | | less than 12 months after the date a taxpayer files the claim | 10 | | for credit or refund, the statute of limitations is | 11 | | automatically extended for 12 months from the date it would | 12 | | have otherwise expired.
| 13 | | Claims for credit or refund shall be filed upon forms | 14 | | provided by the
Department. As soon as practicable after any | 15 | | claim for credit or refund is
filed, the Department shall | 16 | | examine the same and determine the amount of
credit or refund | 17 | | to which the claimant is entitled and shall notify the
| 18 | | claimant of such determination, which amount shall be prima | 19 | | facie correct.
| 20 | | Any credit or refund that is allowed under this Act shall | 21 | | bear interest
at the rate and in the manner specified in the | 22 | | Uniform Penalty and Interest
Act.
| 23 | | In case the Department determines that the claimant is | 24 | | entitled to a
refund, such refund shall be made only from such | 25 | | appropriation as may be
available for that purpose. If it | 26 | | appears unlikely that the amount
appropriated would permit |
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| 1 | | everyone having a claim allowed during the period
covered by | 2 | | such appropriation to elect to receive a cash refund, the
| 3 | | Department, by rule or regulation, shall provide for the | 4 | | payment of refunds
in hardship cases and shall define what | 5 | | types of cases qualify as hardship
cases.
| 6 | | (Source: P.A. 90-491, eff. 1-1-98.)
| 7 | | Section 60. The Gas Revenue Tax Act is amended by changing | 8 | | Section 6 as follows:
| 9 | | (35 ILCS 615/6) (from Ch. 120, par. 467.21)
| 10 | | Sec. 6.
If it appears, after claim therefor filed with the | 11 | | Department,
that an amount of tax or penalty or interest has | 12 | | been paid which was not
due under this Act, whether as the | 13 | | result of a mistake of fact or an error of
law, except as | 14 | | hereinafter provided, then the Department shall issue a credit
| 15 | | memorandum or refund to the person who made the erroneous | 16 | | payment or, if
that person has died or become a person under | 17 | | legal disability, to his or
her legal representative, as such.
| 18 | | If it is determined that the Department should issue a | 19 | | credit or refund
under this Act, the Department may first | 20 | | apply the amount thereof against
any amount of tax or penalty | 21 | | or interest due hereunder from the person
entitled to such | 22 | | credit or refund. For this purpose, if proceedings are
pending | 23 | | to determine whether or not any tax or penalty or interest is | 24 | | due
under this Act from such person, the Department may |
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| 1 | | withhold issuance of
the credit or refund pending the final | 2 | | disposition of such proceedings and
may apply such credit or | 3 | | refund against any amount found to be due to the
Department as | 4 | | a result of such proceedings. The balance, if any, of the
| 5 | | credit or refund shall be issued to the person entitled | 6 | | thereto.
| 7 | | If no tax or penalty or interest is due and no proceeding | 8 | | is pending to
determine whether such person is indebted to the | 9 | | Department for tax or
penalty or interest, the credit | 10 | | memorandum or refund shall be issued to the
claimant; or (in | 11 | | the case of a credit memorandum) the credit memorandum may
be | 12 | | assigned and set over by the lawful holder thereof, subject to
| 13 | | reasonable rules of the Department, to any other person who is | 14 | | subject to
this Act, and the amount thereof shall be applied by | 15 | | the Department against
any tax or penalty or interest due or to | 16 | | become due under this Act from
such assignee.
| 17 | | As to any claim for credit or refund filed with the | 18 | | Department on or
after each January 1 and July 1, no amounts | 19 | | erroneously paid more than 3
years prior to such January 1 and | 20 | | July 1, respectively, shall be credited
or refunded, except | 21 | | that if both the Department and the taxpayer have agreed
to an
| 22 | | extension of time to issue a notice of tax liability under this | 23 | | Act, the claim
may be filed at any time prior to the expiration | 24 | | of the period agreed upon. Notwithstanding any other provision | 25 | | of this Act to the contrary, for any period included in a claim | 26 | | for credit or refund for which the statute of limitations for |
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| 1 | | issuing a notice of tax liability under this Act will expire | 2 | | less than 12 months after the date a taxpayer files the claim | 3 | | for credit or refund, the statute of limitations is | 4 | | automatically extended for 12 months from the date it would | 5 | | have otherwise expired.
| 6 | | Claims for credit or refund shall be filed upon forms | 7 | | provided by the
Department. As soon as practicable after any | 8 | | claim for credit or refund is
filed, the Department shall | 9 | | examine the same and determine the amount of
credit or refund | 10 | | to which the claimant is entitled and shall notify the
| 11 | | claimant of such determination, which amount shall be prima | 12 | | facie correct.
| 13 | | Any credit or refund that is allowed under this Act shall | 14 | | bear interest
at the rate and in the manner specified in the | 15 | | Uniform Penalty and Interest
Act.
| 16 | | In case the Department determines that the claimant is | 17 | | entitled to a
refund, such refund shall be made only from such | 18 | | appropriation as may be
available for that purpose. If it | 19 | | appears unlikely that the amount
appropriated would permit | 20 | | everyone having a claim allowed during the period
covered by | 21 | | such appropriation to elect to receive a cash refund, the
| 22 | | Department, by rule or regulation, shall provide for the | 23 | | payment of refunds
in hardship cases and shall define what | 24 | | types of cases qualify as hardship
cases.
| 25 | | (Source: P.A. 90-491, eff. 1-1-98.)
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| 1 | | Section 65. The Public Utilities Revenue Act is amended by | 2 | | changing Section 6 as follows:
| 3 | | (35 ILCS 620/6) (from Ch. 120, par. 473)
| 4 | | Sec. 6.
If it appears, after claim therefor filed with the | 5 | | Department,
that an amount of tax or penalty or interest has | 6 | | been paid which was not
due under this Act, whether as the | 7 | | result of a mistake of fact or an error of
law, except as | 8 | | hereinafter provided, then the Department shall issue a credit
| 9 | | memorandum or refund to the person who made the erroneous | 10 | | payment or, if
that person has died or become a person under | 11 | | legal disability, to his or
her legal representative, as such.
| 12 | | If it is determined that the Department should issue a | 13 | | credit or refund
under this Act, the Department may first | 14 | | apply the amount thereof against
any amount of tax or penalty | 15 | | or interest due hereunder from the person
entitled to such | 16 | | credit or refund. Any credit memorandum issued under the
| 17 | | Electricity Excise Tax Law may be applied against any | 18 | | liability incurred
under the tax previously imposed by Section | 19 | | 2 of this Act. For this purpose,
if proceedings are
pending to | 20 | | determine whether or not any tax or penalty or interest is due
| 21 | | under this Act from such person, the Department may withhold | 22 | | issuance of
the credit or refund pending the final disposition | 23 | | of such proceedings and
may apply such credit or refund | 24 | | against any amount found to be due to the
Department as a | 25 | | result of such proceedings. The balance, if any, of the
credit |
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| 1 | | or refund shall be issued to the person entitled thereto.
| 2 | | If no tax or penalty or interest is due and no proceeding | 3 | | is pending to
determine whether such person is indebted to the | 4 | | Department for tax or
penalty or interest, the credit | 5 | | memorandum or refund shall be issued to the
claimant; or (in | 6 | | the case of a credit memorandum) the credit memorandum may
be | 7 | | assigned and set over by the lawful holder thereof, subject to
| 8 | | reasonable rules of the Department, to any other person who is | 9 | | subject to
this Act, and the amount thereof shall be applied by | 10 | | the Department against
any tax or penalty or interest due or to | 11 | | become due under this Act from
such assignee.
| 12 | | As to any claim for credit or refund filed with the | 13 | | Department on or
after each January 1 and July 1, no amounts | 14 | | erroneously paid more than 3
years prior to such January 1 and | 15 | | July 1, respectively, shall be credited
or refunded, except | 16 | | that if both the Department and the taxpayer have agreed
to an
| 17 | | extension of time to issue a notice of tax liability under this | 18 | | Act, the claim
may be filed at any time prior to the expiration | 19 | | of the period agreed upon. Notwithstanding any other provision | 20 | | of this Act to the contrary, for any period included in a claim | 21 | | for credit or refund for which the statute of limitations for | 22 | | issuing a notice of tax liability under this Act will expire | 23 | | less than 12 months after the date a taxpayer files the claim | 24 | | for credit or refund, the statute of limitations is | 25 | | automatically extended for 12 months from the date it would | 26 | | have otherwise expired.
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| 1 | | Claims for credit or refund shall be filed upon forms | 2 | | provided by the
Department. As soon as practicable after any | 3 | | claim for credit or refund is
filed, the Department shall | 4 | | examine the same and determine the amount of
credit or refund | 5 | | to which the claimant is entitled and shall notify the
| 6 | | claimant of such determination, which amount shall be prima | 7 | | facie correct.
| 8 | | Any credit or refund that is allowed under this Act shall | 9 | | bear interest
at the rate and in the manner specified in the | 10 | | Uniform Penalty and Interest
Act.
| 11 | | In case the Department determines that the claimant is | 12 | | entitled to a
refund, such refund shall be made only from such | 13 | | appropriation as may be
available for that purpose. If it | 14 | | appears unlikely that the amount
appropriated would permit | 15 | | everyone having a claim allowed during the period
covered by | 16 | | such appropriation to elect to receive a cash refund, the
| 17 | | Department, by rule or regulation, shall provide for the | 18 | | payment of refunds
in hardship cases and shall define what | 19 | | types of cases qualify as hardship
cases.
| 20 | | (Source: P.A. 90-491, eff. 1-1-98; 90-624, eff. 7-10-98.)
| 21 | | Section 70. The Water Company Invested Capital Tax Act is | 22 | | amended by changing Section 6 as follows:
| 23 | | (35 ILCS 625/6) (from Ch. 120, par. 1416)
| 24 | | Sec. 6.
If it appears, after claim therefor filed with the |
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| 1 | | Department,
that an amount of tax or penalty or interest has | 2 | | been paid which was not due
under this Act, whether as the | 3 | | result of a mistake of fact or an error of law,
except as | 4 | | hereinafter provided, then the Department shall issue a credit
| 5 | | memorandum or refund to the person who made the erroneous | 6 | | payment or, if
that person has died or become incompetent, to | 7 | | his legal representative, as
such.
| 8 | | If it is determined that the Department should issue a | 9 | | credit or refund
under this Act, the Department may first | 10 | | apply the amount thereof against
any amount of tax or penalty | 11 | | or interest due hereunder from the person
entitled to such | 12 | | credit or refund. For this purpose, if proceedings are
pending | 13 | | to determine whether or not any tax or penalty or interest is | 14 | | due
under this Act from such person, the Department may | 15 | | withhold issuance of
the credit or refund pending the final | 16 | | disposition of such proceedings and
may apply such credit or | 17 | | refund against any amount found to be due to the
Department as | 18 | | a result of such proceedings. The balance, if any, of the
| 19 | | credit or refund shall be issued to the person entitled | 20 | | thereto.
| 21 | | If no tax or penalty or interest is due and no proceeding | 22 | | is pending to
determine whether such person is indebted to the | 23 | | Department for tax or
penalty or interest, the credit | 24 | | memorandum or refund shall be issued to the
claimant; or (in | 25 | | the case of a credit memorandum) the credit memorandum may
be | 26 | | assigned and set over by the lawful holder thereof, subject to
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| 1 | | reasonable rules of the Department, to any other person who is | 2 | | subject to
this Act, and the amount thereof shall be applied by | 3 | | the Department against
any tax or penalty or interest due or to | 4 | | become due under this Act from
such assignee.
| 5 | | As to any claim for credit or refund filed with the | 6 | | Department on or
after each January 1 and July 1, no amounts | 7 | | erroneously paid more than 3
years prior to such January 1 and | 8 | | July 1, respectively, shall be credited
or refunded, except | 9 | | that if both the Department and the taxpayer have agreed
to an
| 10 | | extension of time to issue a notice of tax liability under this | 11 | | Act, the claim
may be filed at any time prior to the expiration | 12 | | of the period agreed upon. Notwithstanding any other provision | 13 | | of this Act to the contrary, for any period included in a claim | 14 | | for credit or refund for which the statute of limitations for | 15 | | issuing a notice of tax liability under this Act will expire | 16 | | less than 12 months after the date a taxpayer files the claim | 17 | | for credit or refund, the statute of limitations is | 18 | | automatically extended for 12 months from the date it would | 19 | | have otherwise expired.
| 20 | | Claims for credit or refund shall be filed upon forms | 21 | | provided by the
Department. As soon as practicable after any | 22 | | claim for credit or refund is
filed, the Department shall | 23 | | examine the same and determine the amount of
credit or refund | 24 | | to which the claimant is entitled and shall notify the
| 25 | | claimant of such determination, which amount shall be prima | 26 | | facie correct.
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| 1 | | Any credit or refund that is allowed under this Section | 2 | | shall bear
interest at the rate and in the manner specified in | 3 | | the Uniform Penalty
and Interest Act.
| 4 | | In case the Department determines that the claimant is | 5 | | entitled to a
refund, such refund shall be made only from such | 6 | | appropriation as may be
available for that purpose. If it | 7 | | appears unlikely that the amount
appropriated would permit | 8 | | everyone having a claim allowed during the period
covered by | 9 | | such appropriation to elect to receive a cash refund, the
| 10 | | Department, by rule or regulation, shall provide for the | 11 | | payment of refunds
in hardship cases and shall define what | 12 | | types of cases qualify as hardship
cases.
| 13 | | (Source: P.A. 90-491, eff. 1-1-98.)
| 14 | | Section 75. The Telecommunications Excise Tax Act is | 15 | | amended by changing Section 10 as follows:
| 16 | | (35 ILCS 630/10) (from Ch. 120, par. 2010)
| 17 | | Sec. 10.
If it shall appear that an amount of tax or | 18 | | penalty or
interest has been paid in error hereunder to the | 19 | | Department by a taxpayer,
as distinguished from the retailer, | 20 | | whether such amount be paid through a
mistake of fact or an | 21 | | error of law, such taxpayer may file a claim for
credit or | 22 | | refund with the Department. If it shall appear that an amount | 23 | | of
tax or penalty or interest has been paid in error to the | 24 | | Department
hereunder by a retailer who is required or |
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| 1 | | authorized to collect and remit
the tax imposed by this | 2 | | Article, whether such amount be paid through a mistake
of fact | 3 | | or an error of law, such retailer may file a claim for credit | 4 | | or
refund with the Department, provided that no credit or | 5 | | refund shall be
allowed for any amount paid by any such | 6 | | retailer unless it shall appear
that he bore the burden of such | 7 | | amount and did not shift the burden thereof
to anyone else, or | 8 | | unless it shall appear that he or she or his or her
legal | 9 | | representative has unconditionally repaid such amount to his | 10 | | customer
(1) who bore the burden thereof and has not shifted | 11 | | such burden directly or
indirectly in any manner whatsoever; | 12 | | or (2) who, if he or she shifted such
burden, has repaid | 13 | | unconditionally such amount to his or her own customer;
and | 14 | | (3) who is not entitled to receive any reimbursement therefor | 15 | | from any
other source than from his retailer, nor to be | 16 | | relieved of such burden in
any other manner whatsoever.
| 17 | | If it is determined that the Department should issue a | 18 | | credit or refund
under this Article, the Department may first | 19 | | apply the amount thereof against
any amount of tax or penalty | 20 | | or interest due hereunder from the
person entitled to such | 21 | | credit or refund. For this purpose, if proceedings
are pending | 22 | | to determine whether or not any tax or penalty or interest is
| 23 | | due under this Article from such person, the Department may | 24 | | withhold issuance
of the credit or refund pending the final | 25 | | disposition of such proceedings
and may apply such credit or | 26 | | refund against any amount found to be due to
the Department as |
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| 1 | | a result of such proceedings. The balance, if any, of
the | 2 | | credit or refund shall be issued to the person entitled | 3 | | thereto.
| 4 | | If no tax or penalty or interest is due and no proceeding | 5 | | is pending to
determine whether such person is indebted to the | 6 | | Department for tax or
penalty or interest, the credit | 7 | | memorandum or refund shall be issued to the
claimant; or (in | 8 | | the case of a credit memorandum) the credit memorandum may
be | 9 | | assigned and set over by the lawful holder thereof, subject to
| 10 | | reasonable rules of the Department, to any other person who is | 11 | | subject to
this Article, and the amount thereof shall be | 12 | | applied by the Department against
any tax or penalty or | 13 | | interest due or to become due under this Article from
such | 14 | | assignee.
| 15 | | As to any claim for credit or refund filed with the | 16 | | Department on or after
each January 1 and July 1, no amounts | 17 | | erroneously paid more than three
years prior to such January 1 | 18 | | and July 1, respectively, shall be
credited or refunded, | 19 | | except that if both the Department and the taxpayer
have | 20 | | agreed to an
extension of time to issue a notice of tax | 21 | | liability under this Act, the claim
may be filed at any time | 22 | | prior to the expiration of the period agreed upon. | 23 | | Notwithstanding any other provision of this Act to the | 24 | | contrary, for any period included in a claim for credit or | 25 | | refund for which the statute of limitations for issuing a | 26 | | notice of tax liability under this Act will expire less than 12 |
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| 1 | | months after the date a taxpayer files the claim for credit or | 2 | | refund, the statute of limitations is automatically extended | 3 | | for 12 months from the date it would have otherwise expired.
| 4 | | Claims for credit or refund shall be filed upon forms | 5 | | provided by the
Department. As soon as practicable after any | 6 | | claim for credit or refund is
filed, the Department shall | 7 | | examine the same and determine the amount of
credit or refund | 8 | | to which the claimant is entitled and shall notify the
| 9 | | claimant of such determination, which amount shall be prima | 10 | | facie correct.
| 11 | | A claim for credit or refund shall be considered to have | 12 | | been filed with
the Department on the date upon which it is | 13 | | received by the Department.
Upon receipt of any claim for | 14 | | credit or refund filed under this Article, any
officer or | 15 | | employee of the Department, authorized in writing by the
| 16 | | Director of Revenue to acknowledge receipt of such claims on | 17 | | behalf of the
Department, shall execute on behalf of the | 18 | | Department, and shall deliver or
mail to the claimant or his | 19 | | duly authorized agent, a written receipt,
acknowledging that | 20 | | the claim has been filed with the Department, describing
the | 21 | | claim in sufficient detail to identify it and stating the date | 22 | | upon
which the claim was received by the Department. Such | 23 | | written receipt shall
be prima facie evidence that the | 24 | | Department received the claim described in
such receipt and | 25 | | shall be prima facie evidence of the date when such claim
was | 26 | | received by the Department. In the absence of such a written |
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| 1 | | receipt,
the records of the Department as to when the claim was | 2 | | received by the
Department, or as to whether or not the claim | 3 | | was received at all by the
Department, shall be deemed to be | 4 | | prima facie correct upon these questions
in the event of any | 5 | | dispute between the claimant (or his or her legal
| 6 | | representative) and the Department concerning these questions.
| 7 | | Any credit or refund that is allowed under this Article | 8 | | shall bear interest
at the rate and in the manner specified in | 9 | | the Uniform Penalty and Interest
Act.
| 10 | | In case the Department determines that the claimant is | 11 | | entitled to a
refund, such refund shall be made only from such | 12 | | appropriation as may be
available for that purpose. If it | 13 | | appears unlikely that the amount
appropriated would permit | 14 | | everyone having a claim allowed during the period
covered by | 15 | | such appropriation to elect to receive a cash refund, the
| 16 | | Department by rule or regulation shall provide for the payment | 17 | | of refunds
in hardship cases and shall define what types of | 18 | | cases qualify as hardship
cases.
| 19 | | If a retailer who has failed to pay tax on gross charges | 20 | | for
telecommunications is required by the Department to pay | 21 | | such tax, such
retailer, without filing any formal claim with | 22 | | the Department, shall be
allowed to take credit against such | 23 | | tax liability
to the extent, if any, to which such retailer has | 24 | | paid the
tax to its vendor of the telecommunications which
| 25 | | such retailer purchased and used for resale, and no penalty or | 26 | | interest
shall be charged to such retailer on the amount of |
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| 1 | | such credit. However,
when such credit is allowed to the | 2 | | retailer by the Department, the vendor
is precluded from | 3 | | refunding any of the tax to the retailer and filing a
claim for | 4 | | credit or refund with respect thereto with the Department. The
| 5 | | provisions of this Section added by this amendatory Act of | 6 | | 1988 shall be
applied retroactively, regardless of the date of | 7 | | the transaction.
| 8 | | (Source: P.A. 90-491, eff. 1-1-98.)
| 9 | | Section 80. The Liquor Control Act of 1934 is amended by | 10 | | changing Section 8-3 as follows:
| 11 | | (235 ILCS 5/8-3) (from Ch. 43, par. 159a)
| 12 | | Sec. 8-3.
If it appears, after claim therefor filed with | 13 | | the Department,
that an amount of tax or penalty or interest | 14 | | has been paid which was not due
under this Article, whether as | 15 | | the result of a mistake of fact or an error of
law, except as | 16 | | hereinafter provided, then the Department shall issue a
credit | 17 | | memorandum or refund to the person who made the erroneous | 18 | | payment
or, if that person died or became a person under legal | 19 | | disability, to his
or her legal representative, as such.
| 20 | | If it is determined that the Department should issue a | 21 | | credit or refund
under this Article, the Department may first | 22 | | apply the amount thereof
against any amount of tax or penalty | 23 | | or interest due hereunder from the
person entitled to such | 24 | | credit or refund. For this purpose, if proceedings
are pending |
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| 1 | | to determine whether or not any tax or penalty or interest is
| 2 | | due under this Article from such person, the Department may | 3 | | withhold
issuance of the credit or refund pending the final | 4 | | disposition of such
proceedings and may apply such credit or | 5 | | refund against any amount found to
be due to the Department as | 6 | | a result of such proceedings. The balance, if
any, of the | 7 | | credit or refund shall be issued to the person entitled
| 8 | | thereto.
| 9 | | If no tax or penalty or interest is due and no proceeding | 10 | | is pending to
determine whether such taxpayer is indebted to | 11 | | the Department for tax or
penalty or interest the credit | 12 | | memorandum or refund shall be issued to the
claimant; or (in | 13 | | the case of a credit memorandum) the credit memorandum may
be | 14 | | assigned and set over by the lawful holder thereof, subject to
| 15 | | reasonable rules of the Department, to any other person who is | 16 | | subject to
this Article, and the amount thereof shall be | 17 | | applied by the Department
against any tax or penalty or | 18 | | interest due or to become due under this
Article from such | 19 | | assignee.
| 20 | | As to any claim filed hereunder with the Department on and | 21 | | after each
January 1 and July 1, no amount of tax or penalty or | 22 | | interest, erroneously
paid (either in total or partial | 23 | | liquidation of a tax or penalty or
interest under this | 24 | | Article) more than 3 years prior to such January 1 and
July 1, | 25 | | respectively, shall be credited or refunded. Notwithstanding | 26 | | any other provision of this Act to the contrary, for any period |
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| 1 | | included in a claim for credit or refund for which the statute | 2 | | of limitations for issuing a notice of tax liability under | 3 | | this Act will expire less than 12 months after the date a | 4 | | taxpayer files the claim for credit or refund, the statute of | 5 | | limitations is automatically extended for 12 months from the | 6 | | date it would have otherwise expired.
| 7 | | Any credit or refund that is allowed under this Act shall | 8 | | bear interest
at the rate and in the manner specified in the | 9 | | Uniform Penalty and Interest
Act.
| 10 | | In case the Department determines that the claimant is | 11 | | entitled to a
refund, such refund shall be made only from such | 12 | | appropriation as may be
available for that purpose. If it | 13 | | appears unlikely that the amount
appropriated would permit | 14 | | everyone having a claim allowed during the period
covered by | 15 | | such appropriation to elect to receive a cash refund, the
| 16 | | Department, by rule or regulation, shall provide for the | 17 | | payment of refunds in
hardship cases and shall define what | 18 | | types of cases qualify as hardship cases.
| 19 | | (Source: P.A. 87-205 .)
| 20 | | Section 99. Effective date. This Act takes effect upon | 21 | | becoming law.
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| 1 | |
INDEX
| 2 | |
Statutes amended in order of appearance
| | 3 | | 20 ILCS 2505/2505-380 | was 20 ILCS 2505/39b47 | | 4 | | 30 ILCS 105/5.935 new | | | 5 | | 35 ILCS 5/905 | from Ch. 120, par. 9-905 | | 6 | | 35 ILCS 105/21 | from Ch. 120, par. 439.21 | | 7 | | 35 ILCS 115/19 | from Ch. 120, par. 439.119 | | 8 | | 35 ILCS 120/2a | from Ch. 120, par. 441a | | 9 | | 35 ILCS 120/6 | from Ch. 120, par. 445 | | 10 | | 35 ILCS 128/1-55 | | | 11 | | 35 ILCS 130/9d | from Ch. 120, par. 453.9d | | 12 | | 35 ILCS 135/14a | from Ch. 120, par. 453.44a | | 13 | | 35 ILCS 200/11-25 | | | 14 | | 35 ILCS 200/16-180 | | | 15 | | 35 ILCS 610/6 | from Ch. 120, par. 467.6 | | 16 | | 35 ILCS 615/6 | from Ch. 120, par. 467.21 | | 17 | | 35 ILCS 620/6 | from Ch. 120, par. 473 | | 18 | | 35 ILCS 625/6 | from Ch. 120, par. 1416 | | 19 | | 35 ILCS 630/10 | from Ch. 120, par. 2010 | | 20 | | 235 ILCS 5/8-3 | from Ch. 43, par. 159a |
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