Full Text of SB1963 103rd General Assembly
SB1963eng 103RD GENERAL ASSEMBLY |
| | SB1963 Engrossed | | LRB103 25648 HLH 51997 b |
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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 Use Tax Act is amended by changing Section | 5 | | 12 as follows:
| 6 | | (35 ILCS 105/12) (from Ch. 120, par. 439.12)
| 7 | | Sec. 12. Applicability of Retailers' Occupation Tax Act | 8 | | and Uniform Penalty
and Interest Act. All of the provisions of | 9 | | Sections 1d, 1e, 1f, 1i, 1j,
1j.1, 1k,
1m,
1n, 1o, 2-6, 2-12, | 10 | | 2-54, 2a, 2b, 2c, 3, 4 (except that the time limitation | 11 | | provisions
shall run
from the date when the tax is due rather | 12 | | than from the date when gross
receipts are received), 5 | 13 | | (except that the time limitation provisions on
the issuance of | 14 | | notices of tax liability shall run from the date when the
tax | 15 | | is due rather than from the date when gross receipts are | 16 | | received and
except that in the case of a failure to file a | 17 | | return required by this Act, no
notice of tax liability shall | 18 | | be issued on and after each July 1 and January 1
covering tax | 19 | | due with that return during any month or period more than 6 | 20 | | years
before that July 1 or January 1, respectively), 5a,
5b, | 21 | | 5c, 5d, 5e, 5f, 5g, 5h, 5j, 5k, 5l, 5m, 5n, 7, 8, 9, 10, 11 and | 22 | | 12 of
the Retailers' Occupation Tax Act and Section 3-7 of the | 23 | | Uniform
Penalty and Interest Act, which are not inconsistent |
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| 1 | | with this Act,
shall apply, as far as practicable, to the | 2 | | subject matter of this Act to
the same extent as if such | 3 | | provisions were included herein.
| 4 | | (Source: P.A. 102-700, eff. 4-19-22.)
| 5 | | Section 10. The Service Use Tax Act is amended by changing | 6 | | Section 12 as follows:
| 7 | | (35 ILCS 110/12) (from Ch. 120, par. 439.42)
| 8 | | Sec. 12. Applicability of Retailers' Occupation Tax Act | 9 | | and Uniform
Penalty and Interest Act. All of the provisions of | 10 | | Sections 1d, 1e, 1f, 1i,
1j, 1j.1, 1k, 1m,
1n, 1o, 2-6, 2-12, | 11 | | 2-54, 2a, 2b, 2c, 3 (except as to the disposition by the | 12 | | Department
of the
money collected under this Act), 4 (except | 13 | | that the time limitation
provisions shall run from the date | 14 | | when gross receipts are received), 5
(except that the time | 15 | | limitation provisions on the issuance of notices of
tax | 16 | | liability shall run from the date when the tax is due rather | 17 | | than from
the date when gross receipts are received and except | 18 | | that in the case of a
failure to file a return required by this | 19 | | Act, no notice of tax liability shall
be issued on and after | 20 | | July 1 and January 1 covering tax due with that return
during | 21 | | any month or period more than 6 years before that July 1 or | 22 | | January
1, respectively), 5a, 5b, 5c, 5d, 5e, 5f, 5g,
5j, 5k, | 23 | | 5l, 5m, 5n, 6d, 7, 8, 9, 10, 11 and 12 of the Retailers' | 24 | | Occupation Tax Act which
are not inconsistent with this Act, |
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| 1 | | and Section 3-7 of the Uniform
Penalty and Interest Act, shall | 2 | | apply, as far as practicable, to
the subject matter of this Act | 3 | | to the same extent as if such provisions
were included herein.
| 4 | | (Source: P.A. 102-700, eff. 4-19-22.)
| 5 | | Section 15. The Service Occupation Tax Act is amended by | 6 | | changing Section 12 as follows:
| 7 | | (35 ILCS 115/12) (from Ch. 120, par. 439.112)
| 8 | | Sec. 12. All of the provisions of Sections 1d, 1e, 1f, 1i, | 9 | | 1j, 1j.1, 1k,
1m,
1n, 1o, 2-6, 2-12, 2-54, 2a, 2b, 2c, 3 | 10 | | (except as to the disposition by the Department
of the
tax | 11 | | collected under this Act), 4 (except that the time limitation
| 12 | | provisions shall run from the date when the tax is due rather | 13 | | than from the
date when gross receipts are received), 5 | 14 | | (except that the time limitation
provisions on the issuance of | 15 | | notices of tax liability shall run from the
date when the tax | 16 | | is due rather than from the date when gross receipts are
| 17 | | received), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 5k, 5l, 5m, 5n, 6d, | 18 | | 7, 8, 9, 10, 11 and
12 of the "Retailers' Occupation Tax Act" | 19 | | which are not inconsistent with this
Act, and Section 3-7 of | 20 | | the Uniform Penalty and Interest Act shall
apply, as far as | 21 | | practicable, to the subject matter of this Act
to the same | 22 | | extent as if such provisions were included herein.
| 23 | | (Source: P.A. 102-700, eff. 4-19-22.)
| 24 | | Section 99. Effective date. This Act takes effect upon |
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| 1 | | becoming law.
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