20 ILCS 2515/ Illinois Department of Revenue Sunshine Act.

Information maintained by the Legislative Reference Bureau

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

EXECUTIVE BRANCH
(20 ILCS 2515/) Illinois Department of Revenue Sunshine Act.

20 ILCS 2515/1

(20 ILCS 2515/1) (from Ch. 127, par. 2001)

Sec. 1.

Short title.

This Act shall be known and may be cited as the
"Illinois Department of Revenue Sunshine Act".

(Source: P.A. 82-727.)

20 ILCS 2515/2

(20 ILCS 2515/2) (from Ch. 127, par. 2002)

Sec. 2.

Terms defined.

For the purposes of this Act the terms set out
in Sections 2.1 through 2.3 have the meanings ascribed to them in those Sections.

(Source: P.A. 82-727.)

20 ILCS 2515/2.1

(20 ILCS 2515/2.1) (from Ch. 127, par. 2002.1)

Sec. 2.1.

"Department" means the Department of Revenue of the State of Illinois.

(Source: P.A. 82-727.)

20 ILCS 2515/2.2

(20 ILCS 2515/2.2) (from Ch. 127, par. 2002.2)

Sec. 2.2.

"Person" means any natural individual, firm, trust, estate,
partnership, association, joint stock company, joint adventure, corporation,
or a receiver, trustee, conservator, or other representative appointed by
order of any court, or any city, town, county or other political subdivision
in this State.

(Source: P.A. 82-727.)

20 ILCS 2515/2.3

(20 ILCS 2515/2.3) (from Ch. 127, par. 2002.3)

Sec. 2.3.

"Revenue laws" means any statutes, rules or regulations administered
or promulgated by the Department.

(Source: P.A. 97-464, eff. 10-15-11.)

20 ILCS 2515/3

(20 ILCS 2515/3) (from Ch. 127, par. 2003)

Sec. 3.

Any written informal ruling, opinion or letter issued by the
Department in response to an inquiry or request for any opinion from any
person regarding the interpretation of, liability incurred under, coverage
of or applicability of any revenue laws administered by the Department shall
be maintained as a public record in the Department's principal office, and
made available for public inspection and copying. If the informal
ruling, opinion or letter contains trade secrets or other confidential information,
where possible the Department shall delete such information prior to its
being made available for public inspection.  Whenever such
informal ruling, opinion or letter contains any policy of general applicability,
the Department shall formulate and adopt such policy as a rule in accordance
with the provisions of The Illinois Administrative Procedure Act.

(Source: P.A. 82-727.)

20 ILCS 2515/3.5

(20 ILCS 2515/3.5)

Sec. 3.5.

Instruction booklet; major revenue expenditures.

The
Department of
Revenue must include within the instruction booklet that accompanies the income
tax
return a report from the Comptroller containing the following
information:

(1) A summary of (i) the amount of revenue received

by the State in the preceding fiscal year, (ii) the major categories of expenditures from that revenue accompanied by a general description of each major expenditure, and (iii) the general percentages of the revenue disbursed for the major expenditures.

(2) A further summary of (i) the amount of revenue

received by the State under the Illinois Lottery Law in the preceding fiscal year, (ii) the major categories of expenditures from that revenue, including the amount distributed to the Common School Fund, accompanied by a general description of each major expenditure, and (iii) the general percentages of the revenue disbursed for the major expenditures.

(Source: P.A. 91-140, eff. 1-1-00.)

20 ILCS 2515/4

(20 ILCS 2515/4) (from Ch. 127, par. 2004)

Sec. 4.

The Department shall submit for publication quarterly in the Illinois Register
an index of any informal rulings, opinions or letters issued by the Department
during the quarter and required to be made available by Section 3. The Department
shall also submit on or before January 15, 1982, and annually thereafter,
for publication in the Illinois Register, a cumulative index of all such informal rulings, opinions or letters issued
by the Department during the preceding calendar year. The cumulative index
shall be made available to the public at cost. Such indexes shall
include a brief synopsis of each informal ruling, opinion or letter together
with information on how the public may gain access to such document.

(Source: P.A. 102-769, eff. 1-1-23.)