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(40 ILCS 5/21-109.1)
(from Ch. 108 1/2, par. 21-109.1)
(a) Notwithstanding any law to the contrary, State
agencies, as defined in the State Auditing Act, shall remit to the
Comptroller all contributions required under subchapters A, B and C
of the Federal Insurance Contributions Act, at the rates and at the times
specified in that Act, for wages paid on or after January 1, 1987 on a
warrant of the State Comptroller.
(b) The Comptroller shall establish a fund to be known as the Social
Security Administration Fund, with the State Treasurer as ex officio
custodian. Contributions and other monies received by the Comptroller for
the purposes of the Federal Insurance Contributions Act shall either be
directly remitted to the U.S. Secretary of the Treasury or be held in
trust in such fund, and shall be paid upon the order of the Comptroller for:
(1) payment of amounts required to be paid to the U.
S. Secretary of the Treasury in the amounts and at the times specified in the Federal Insurance Contributions Act; and
(2) payment of refunds for overpayments which are not
(c) The Comptroller may collect from a State agency the actual or
anticipated amount of any interest and late charges arising from the State
agency's failure to collect and remit to the Comptroller contributions as
required by the Federal Insurance Contributions Act. Such interest and
charges shall be due and payable upon receipt of notice thereof from the
(d) The Comptroller shall pay to the U. S. Secretary of the Treasury
such amounts at such times as may be required under the Federal Insurance
(e) The Comptroller may direct and the State Treasurer shall transfer amounts from the Social Security Administration Fund into the Capital Facility and Technology Modernization Fund as the Comptroller deems necessary. The Comptroller may direct and the State Treasurer shall transfer any such amounts so transferred to the Capital Facility and Technology Modernization Fund back to the Social Security Administration Fund at any time.
(Source: P.A. 102-16, eff. 6-17-21.)