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90_HB0174eng
15 ILCS 405/9.02 from Ch. 15, par. 209.02
Amends the State Comptroller Act by making technical
changes to a Section concerning warrants for the expenditure,
disbursement, contract, administration, transfer, or use of
federal funds.
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1 AN ACT in relation to money.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 1. Short title. This Act may be cited as the
5 State Loan Act.
6 Section 5. Definitions. As used in this Act:
7 "State loan" means any loan of $50,000 or more made by
8 the State of Illinois or any State agency to any person for
9 any purpose.
10 "State agencies" has the meaning ascribed to that term in
11 Section 1-7 of the Illinois State Auditing Act.
12 "Person" means any individual, corporation, partnership,
13 unincorporated association, limited liability company,
14 limited liability partnership, or other entity.
15 "Designated individuals" means:
16 (i) In the case of a partnership, all general and
17 limited partners of the partnership.
18 (ii) In the case of a corporation, all shareholders
19 with 10% or more equity or ownership interest in the
20 corporation.
21 (iii) In the case of one or more individuals, all
22 of the individuals.
23 (iv) In the case of any other entity, all
24 individuals with any equity or ownership interest in the
25 entity.
26 Section 10. Disclosure. Before any State loan may be
27 made to any person or renewed (and before repayment of any
28 part of a State loan may be forgiven or renegotiated), the
29 names and addresses of each designated individual of the
30 person must be disclosed and made public.
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1 Section 15. Guarantee. Before any State loan may be
2 made to any person or renewed or renegotiated, each
3 designated individual of the person must personally guarantee
4 repayment of the loan. A guarantee remains in effect until
5 the loan has been repaid in full. A guarantee may not be
6 rescinded or abrogated under any circumstances. Any
7 agreement that purports to rescind or abrogate a guarantee is
8 null and void.
9 Section 20. Certain contracts prohibited. No State
10 agency may enter into any contract with any person if the
11 person or any designated individual of the person is in
12 default on any State loan.
13 Section 25. Disclosure of contributions. No State loan
14 may be made or renewed, nor may repayment of any part of a
15 State loan be forgiven or renegotiated, unless each
16 designated individual of the person with which the State
17 loan, renewal, forgiveness, or renegotiation is proposed to
18 be made has publicly disclosed all contributions made by the
19 designated individual in the past 5 years. As used in this
20 Act, "contribution" includes any contribution as defined in
21 Section 9-1.4 of the Election Code and any contribution to a
22 political committee. As used in this Act, "political
23 committee" has the meaning ascribed to that term in Section
24 9-1.9 of the Election Code.
25 Section 30. Default; Attorney General investigation. In
26 the case of any default on a State loan, the State agency
27 making the loan shall notify the Attorney General. The
28 Attorney General shall investigate the circumstances of the
29 default. Unless the Attorney General determines that the
30 loan is uncollectible, the Attorney General shall take
31 appropriate action to collect any amount owing to the State
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1 and enforce the State's rights under the loan agreement.
2 Section 35. Uncollected State Claims Act. Any
3 renegotiation or forgiveness of a State loan must be in
4 compliance with the provisions of the Uncollected State
5 Claims Act and the Illinois State Collection Act of 1986
6 regarding reporting and recording of debt collections and the
7 writing off of debts.
8 Section 40. Report.
9 The Attorney General shall report to the General Assembly
10 by February 1 of each year the following:
11 (1) the total number and dollar amount of loans about
12 which the Attorney General was notified in accordance with
13 this Act in the preceding calendar year;
14 (2) the total amount actually collected;
15 (3) the number of cases by agency; and
16 (4) the names and addresses of all designated
17 individuals of any person that is a party to a State loan
18 about which the Attorney General was notified in accordance
19 with this Act in the preceding calendar year.
20 Section 800. The Uncollected State Claims Act is amended
21 by changing Section 2 as follows:
22 (30 ILCS 205/2) (from Ch. 15, par. 102)
23 Sec. 2. (a) When any State agency is unable to collect
24 any claim or account receivable of $1,000 or more due the
25 agency after having pursued the procedure prescribed by law
26 or applicable rules and regulations for the collection
27 thereof or, if no procedure is so prescribed, then after
28 having undertaken all reasonable and appropriate procedures
29 available to the agency to effectuate collection, the State
30 agency shall request the Attorney General to certify the
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1 claim or account receivable to be uncollectible.
2 (b) Each request to the Attorney General asking that a
3 claim or account receivable of $1,000 or more be declared
4 uncollectible shall be in a format prescribed by the Attorney
5 General and shall include at a minimum the following
6 information: debtor's name, debtor's social security number
7 or comparable identifying number, debtor's last known
8 address, nature of the debt, efforts made to collect the debt
9 and the time period covered by those efforts, the age of the
10 debt, the age of the debtor and the specific reason the State
11 agency believes the debt to be uncollectible. Nothing in
12 this provision should be interpreted as a limitation on the
13 authority of the Attorney General to require additional
14 information that he may find to be necessary to evaluate
15 requests sent him pursuant to this provision.
16 (c) Claims or accounts receivable of less than $1,000
17 may be certified as uncollectible by the agency when the
18 agency determines that further collection efforts are not in
19 the best economic interest of the State. Such determination
20 shall be made in accordance with rules of the Comptroller.
21 (d) If any item of information required by this
22 provision or any item of additional information required by
23 the Attorney General is not available, the State agency shall
24 specifically so state in its request to the Attorney General
25 asking that the debt be declared uncollectible.
26 (e) A State agency participating in a federal student
27 loan program may remove student loans from its records by
28 assigning or referring such student loans to the federal
29 government for collection pursuant to the procedures
30 prescribed by federal laws and regulations.
31 (f) Claims and receivables due from another State agency
32 may be written off if the agency has pursued all reasonable
33 means of collection and if the amount (1) is payable from an
34 appropriation which has lapsed; (2) may not properly be
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1 charged against a current appropriation; and (3) was not
2 originally payable from federal funds, a trust fund or
3 locally held funds. Each agency which writes off claims or
4 receivables pursuant to this subparagraph shall submit a
5 listing of all such write-offs to the Comptroller within 60
6 days of taking such action.
7 (g) Debts certified as uncollectible may be reopened for
8 collection by an agency upon the approval of the Attorney
9 General.
10 (h) Agencies shall submit a list of debts certified as
11 uncollectible to the Comptroller in the form and manner
12 specified by the Comptroller. The Comptroller shall take
13 reasonable steps to accept information on agency computer
14 tapes.
15 (i) After compliance with all provisions of this
16 Section, an agency may delete from its records debts
17 certified as uncollectible as follows:
18 (1) When the debt is less than $1,000, immediately upon
19 certification by the agency;
20 (2) For debts of $1,000 or more that are less than 5
21 years old, when the agency determines pursuant to rules and
22 regulations promulgated by the Comptroller that such deletion
23 is in the best economic interest of the State;
24 (3) For debts of $1,000 or more when, the debt is more
25 than 5 years old.
26 (j) The Attorney General shall report to the General
27 Assembly by February 1 of each year the following:
28 (1) the total number and dollar amount of debts referred
29 to him for collection in the preceding calendar year;
30 (2) the total amount actually collected;
31 (3) the number of cases by agency.
32 (k) Each State agency shall report in its annual report
33 the total amount and the number of claims due and payable to
34 the State. Each agency shall also describe in its annual
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1 report the method used in collecting debts, whether by a
2 private collection service or by the Attorney General.
3 (1) The provisions of Section 39c of The Civil
4 Administrative Code of Illinois take precedence over the
5 provisions of this Section.
6 (m) Any renegotiation or forgiveness of a State loan to
7 which the State Loan Act applies must be in compliance with
8 the provisions of this Act regarding reporting and recording
9 of debt collections and the writing off of debts.
10 (Source: P.A. 84-1308; 84-1344.)
11 Section 805. The Illinois State Collection Act of 1986
12 is amended by changing Section 4 as follows:
13 (30 ILCS 210/4) (from Ch. 15, par. 154)
14 Sec. 4. (a) The Comptroller shall provide by rule
15 appropriate procedures for State agencies to follow in
16 establishing and recording within the State accounting system
17 records of amounts owed to the State of Illinois. The rules
18 of the Comptroller shall include, but are not limited to:
19 (1) the manner by which State agencies shall recognize
20 debts;
21 (2) systems to age accounts receivable of State
22 agencies;
23 (3) standards by which State agencies' claims may be
24 entered and removed from the Comptroller's Offset System
25 authorized by Section 10.05 of the State Comptroller Act;
26 (4) accounting procedures for estimating the amount of
27 uncollectible receivables of State agencies; and
28 (5) accounting procedures for writing off bad debts and
29 uncollectible claims.
30 (b) State agencies shall report to the Comptroller
31 information concerning their accounts receivable and
32 uncollectible claims in accordance with the rules of the
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1 Comptroller, which may provide for summary reporting.
2 (c) The rules of the Comptroller authorized by this
3 Section shall may specify varying procedures and forms of
4 reporting dependent upon the nature and amount of the account
5 receivable or uncollectible claim, the age of the debt, the
6 probability of collection and such other factors that will
7 increase the net benefit to the State of the collection
8 effort.
9 (d) The Comptroller shall report annually by March 14,
10 to the Governor and the General Assembly, the amount of all
11 delinquent debt owed to each State agency as of December 31
12 of the previous calendar year.
13 (e) Any renegotiation or forgiveness of a State loan to
14 which the State Loan Act applies must be in compliance with
15 the provisions of this Act regarding reporting and recording
16 of debt collections and the writing off of debts.
17 (Source: P.A. 86-515.)
18 Section 810. The Illinois Income Tax Act is amended by
19 changing Section 917 as follows:
20 (35 ILCS 5/917) (from Ch. 120, par. 9-917)
21 Sec. 917. Confidentiality and information sharing.
22 (a) Confidentiality. Except as provided in this Section,
23 all information received by the Department from returns filed
24 under this Act, or from any investigation conducted under the
25 provisions of this Act, shall be confidential, except for
26 official purposes within the Department, pursuant to Section
27 2.5 of the Tax Collection Suit Act, or pursuant to official
28 procedures for collection of any State tax or pursuant to an
29 investigation or audit by the Illinois State Scholarship
30 Commission of a delinquent student loan or monetary award or
31 enforcement of any civil or criminal penalty or sanction
32 imposed by this Act or by another statute imposing a State
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1 tax, and any person who divulges any such information in any
2 manner, except for such purposes and pursuant to order of the
3 Director or in accordance with a proper judicial order, shall
4 be guilty of a Class A misdemeanor. However, the provisions
5 of this paragraph are not applicable to information furnished
6 to a licensed attorney representing the taxpayer where an
7 appeal or a protest has been filed on behalf of the taxpayer.
8 (b) Public information. Nothing contained in this Act
9 shall prevent the Director from publishing or making
10 available to the public the names and addresses of persons
11 filing returns under this Act, or from publishing or making
12 available reasonable statistics concerning the operation of
13 the tax wherein the contents of returns are grouped into
14 aggregates in such a way that the information contained in
15 any individual return shall not be disclosed.
16 (c) Governmental agencies. The Director may make
17 available to the Secretary of the Treasury of the United
18 States or his delegate, or the proper officer or his delegate
19 of any other state imposing a tax upon or measured by income,
20 for exclusively official purposes, information received by
21 the Department in the administration of this Act, but such
22 permission shall be granted only if the United States or such
23 other state, as the case may be, grants the Department
24 substantially similar privileges. The Director may exchange
25 information with the Illinois Department of Public Aid and
26 the Department of Human Services (acting as successor to the
27 Department of Public Aid under the Department of Human
28 Services Act) for the purpose of verifying sources and
29 amounts of income and for other purposes directly connected
30 with the administration of this Act and the Illinois Public
31 Aid Code. The Director may exchange information with the
32 Director of the Department of Employment Security for the
33 purpose of verifying sources and amounts of income and for
34 other purposes directly connected with the administration of
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1 this Act and Acts administered by the Department of
2 Employment Security. The Director may make available to the
3 Illinois Industrial Commission information regarding
4 employers for the purpose of verifying the insurance coverage
5 required under the Workers' Compensation Act and Workers'
6 Occupational Diseases Act.
7 The Director may make available to any State agency,
8 including the Illinois Supreme Court, which licenses persons
9 to engage in any occupation, information that a person
10 licensed by such agency has failed to file returns under this
11 Act or pay the tax, penalty and interest shown therein, or
12 has failed to pay any final assessment of tax, penalty or
13 interest due under this Act. The Director may also make
14 available to the Secretary of State information that a
15 corporation which has been issued a certificate of
16 incorporation by the Secretary of State has failed to file
17 returns under this Act or pay the tax, penalty and interest
18 shown therein, or has failed to pay any final assessment of
19 tax, penalty or interest due under this Act. An assessment is
20 final when all proceedings in court for review of such
21 assessment have terminated or the time for the taking thereof
22 has expired without such proceedings being instituted. For
23 taxable years ending on or after December 31, 1987, the
24 Director may make available to the Director or principal
25 officer of any Department of the State of Illinois,
26 information that a person employed by such Department has
27 failed to file returns under this Act or pay the tax, penalty
28 and interest shown therein. For purposes of this paragraph,
29 the word "Department" shall have the same meaning as provided
30 in Section 3 of the State Employees Group Insurance Act of
31 1971.
32 (d) The Director shall make available for public
33 inspection in the Department's principal office and for
34 publication, at cost, administrative decisions issued on or
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1 after January 1, 1995. These decisions are to be made
2 available in a manner so that the following taxpayer
3 information is not disclosed:
4 (1) The names, addresses, and identification
5 numbers of the taxpayer, related entities, and employees.
6 (2) At the sole discretion of the Director, trade
7 secrets or other confidential information identified as
8 such by the taxpayer, no later than 30 days after receipt
9 of an administrative decision, by such means as the
10 Department shall provide by rule.
11 The Director shall determine the appropriate extent of
12 the deletions allowed in paragraph (2). In the event the
13 taxpayer does not submit deletions, the Director shall make
14 only the deletions specified in paragraph (1).
15 The Director shall make available for public inspection
16 and publication an administrative decision within 180 days
17 after the issuance of the administrative decision. The term
18 "administrative decision" has the same meaning as defined in
19 Section 3-101 of Article III of the Code of Civil Procedure.
20 Costs collected under this Section shall be paid into the Tax
21 Compliance and Administration Fund.
22 (e) Nothing contained in this Act shall prevent the
23 Director from divulging information to any person pursuant to
24 a request or authorization made by the taxpayer, by an
25 authorized representative of the taxpayer, or, in the case of
26 information related to a joint return, by the spouse filing
27 the joint return with the taxpayer.
28 (Source: P.A. 89-507, eff. 7-1-97; 90-491, eff. 1-1-98.)
29 Section 815. The Retailers' Occupation Tax Act is
30 amended by changing Section 11 as follows:
31 (35 ILCS 120/11) (from Ch. 120, par. 450)
32 Sec. 11. All information received by the Department from
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1 returns filed under this Act, or from any investigation
2 conducted under this Act, shall be confidential, except for
3 official purposes or pursuant to Section 2.5 of the Tax
4 Collection Suit Act, and any person who divulges any such
5 information in any manner, except in accordance with a proper
6 judicial order or as otherwise provided by law, shall be
7 guilty of a Class B misdemeanor.
8 Nothing in this Act prevents the Director of Revenue from
9 publishing or making available to the public the names and
10 addresses of persons filing returns under this Act, or
11 reasonable statistics concerning the operation of the tax by
12 grouping the contents of returns so the information in any
13 individual return is not disclosed.
14 Nothing in this Act prevents the Director of Revenue from
15 divulging to the United States Government or the government
16 of any other state, or any village that does not levy any
17 real property taxes for village operations and that receives
18 more than 60% of its general corporate revenue from taxes
19 under the Use Tax Act, the Service Use Tax Act, the Service
20 Occupation Tax Act, and the Retailers' Occupation Tax Act, or
21 any officer or agency thereof, for exclusively official
22 purposes, information received by the Department in
23 administering this Act, provided that such other governmental
24 agency agrees to divulge requested tax information to the
25 Department.
26 The Department's furnishing of information derived from a
27 taxpayer's return or from an investigation conducted under
28 this Act to the surety on a taxpayer's bond that has been
29 furnished to the Department under this Act, either to provide
30 notice to such surety of its potential liability under the
31 bond or, in order to support the Department's demand for
32 payment from such surety under the bond, is an official
33 purpose within the meaning of this Section.
34 The furnishing upon request of information obtained by
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1 the Department from returns filed under this Act or
2 investigations conducted under this Act to the Illinois
3 Liquor Control Commission for official use is deemed to be an
4 official purpose within the meaning of this Section.
5 Notice to a surety of potential liability shall not be
6 given unless the taxpayer has first been notified, not less
7 than 10 days prior thereto, of the Department's intent to so
8 notify the surety.
9 The furnishing upon request of the Auditor General, or
10 his authorized agents, for official use, of returns filed and
11 information related thereto under this Act is deemed to be an
12 official purpose within the meaning of this Section.
13 Where an appeal or a protest has been filed on behalf of
14 a taxpayer, the furnishing upon request of the attorney for
15 the taxpayer of returns filed by the taxpayer and information
16 related thereto under this Act is deemed to be an official
17 purpose within the meaning of this Section.
18 The furnishing of financial information to a home rule
19 unit that has imposed a tax similar to that imposed by this
20 Act pursuant to its home rule powers, or to any village that
21 does not levy any real property taxes for village operations
22 and that receives more than 60% of its general corporate
23 revenue from taxes under the Use Tax Act, the Service Use Tax
24 Act, the Service Occupation Tax Act, and the Retailers'
25 Occupation Tax Act, upon request of the Chief Executive
26 thereof, is an official purpose within the meaning of this
27 Section, provided the home rule unit or village that does
28 not levy any real property taxes for village operations and
29 that receives more than 60% of its general corporate revenue
30 from taxes under the Use Tax Act, the Service Use Tax Act,
31 the Service Occupation Tax Act, and the Retailers' Occupation
32 Tax Act agrees in writing to the requirements of this
33 Section.
34 For a village that does not levy any real property taxes
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1 for village operations and that receives more than 60% of its
2 general corporate revenue from taxes under the Use Tax Act,
3 Service Use Tax Act, Service Occupation Tax Act, and
4 Retailers' Occupation Tax Act, the officers eligible to
5 receive information from the Department of Revenue under this
6 Section are the village manager and the chief financial
7 officer of the village.
8 Information so provided shall be subject to all
9 confidentiality provisions of this Section. The written
10 agreement shall provide for reciprocity, limitations on
11 access, disclosure, and procedures for requesting
12 information.
13 The Director may make available to any State agency,
14 including the Illinois Supreme Court, which licenses persons
15 to engage in any occupation, information that a person
16 licensed by such agency has failed to file returns under this
17 Act or pay the tax, penalty and interest shown therein, or
18 has failed to pay any final assessment of tax, penalty or
19 interest due under this Act. The Director may also make
20 available to the Secretary of State information that a
21 limited liability company, which has filed articles of
22 organization with the Secretary of State, or corporation
23 which has been issued a certificate of incorporation by the
24 Secretary of State has failed to file returns under this Act
25 or pay the tax, penalty and interest shown therein, or has
26 failed to pay any final assessment of tax, penalty or
27 interest due under this Act. An assessment is final when all
28 proceedings in court for review of such assessment have
29 terminated or the time for the taking thereof has expired
30 without such proceedings being instituted.
31 The Director shall make available for public inspection
32 in the Department's principal office and for publication, at
33 cost, administrative decisions issued on or after January 1,
34 1995. These decisions are to be made available in a manner so
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1 that the following taxpayer information is not disclosed:
2 (1) The names, addresses, and identification
3 numbers of the taxpayer, related entities, and employees.
4 (2) At the sole discretion of the Director, trade
5 secrets or other confidential information identified as
6 such by the taxpayer, no later than 30 days after receipt
7 of an administrative decision, by such means as the
8 Department shall provide by rule.
9 The Director shall determine the appropriate extent of
10 the deletions allowed in paragraph (2). In the event the
11 taxpayer does not submit deletions, the Director shall make
12 only the deletions specified in paragraph (1).
13 The Director shall make available for public inspection
14 and publication an administrative decision within 180 days
15 after the issuance of the administrative decision. The term
16 "administrative decision" has the same meaning as defined in
17 Section 3-101 of Article III of the Code of Civil Procedure.
18 Costs collected under this Section shall be paid into the Tax
19 Compliance and Administration Fund.
20 Nothing contained in this Act shall prevent the Director
21 from divulging information to any person pursuant to a
22 request or authorization made by the taxpayer or by an
23 authorized representative of the taxpayer.
24 (Source: P.A. 89-89, eff. 6-30-95; 90-491, eff. 1-1-98.)
25 Section 820. The Cigarette Tax Act is amended by
26 changing Section 10b as follows:
27 (35 ILCS 130/10b) (from Ch. 120, par. 453.10b)
28 Sec. 10b. All information received by the Department
29 from returns filed under this Act, or from any investigation
30 conducted under this Act, shall be confidential, except for
31 official purposes or pursuant to Section 2.5 of the Tax
32 Collection Suit Act, and any person who divulges any such
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1 information in any manner, except in accordance with a proper
2 judicial order or as otherwise provided by law, shall be
3 guilty of a Class A misdemeanor.
4 Nothing in this Act prevents the Director of Revenue from
5 publishing or making available to the public the names and
6 addresses of persons filing returns under this Act, or
7 reasonable statistics concerning the operation of the tax by
8 grouping the contents of returns so that the information in
9 any individual return is not disclosed.
10 Nothing in this Act prevents the Director of Revenue from
11 divulging to the United States Government or the government
12 of any other state, or any officer or agency thereof, for
13 exclusively official purposes, information received by the
14 Department in administering this Act, provided that such
15 other governmental agency agrees to divulge requested tax
16 information to the Department.
17 The furnishing upon request of the Auditor General, or
18 his authorized agents, for official use, of returns filed and
19 information related thereto under this Act is deemed to be an
20 official purpose within the meaning of this Section.
21 The furnishing of financial information to a home rule
22 unit with a population in excess of 2,000,000 that has
23 imposed a tax similar to that imposed by this Act under its
24 home rule powers, upon request of the Chief Executive of the
25 home rule unit, is an official purpose within the meaning of
26 this Section, provided the home rule unit agrees in writing
27 to the requirements of this Section. Information so provided
28 is subject to all confidentiality provisions of this Section.
29 The written agreement shall provide for reciprocity,
30 limitations on access, disclosure, and procedures for
31 requesting information.
32 The Director may make available to any State agency,
33 including the Illinois Supreme Court, which licenses persons
34 to engage in any occupation, information that a person
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1 licensed by such agency has failed to file returns under this
2 Act or pay the tax, penalty and interest shown therein, or
3 has failed to pay any final assessment of tax, penalty or
4 interest due under this Act. An assessment is final when all
5 proceedings in court for review of such assessment have
6 terminated or the time for the taking thereof has expired
7 without such proceedings being instituted.
8 The Director shall make available for public inspection
9 in the Department's principal office and for publication, at
10 cost, administrative decisions issued on or after January 1,
11 1995. These decisions are to be made available in a manner so
12 that the following taxpayer information is not disclosed:
13 (1) The names, addresses, and identification
14 numbers of the taxpayer, related entities, and employees.
15 (2) At the sole discretion of the Director, trade
16 secrets or other confidential information identified as
17 such by the taxpayer, no later than 30 days after receipt
18 of an administrative decision, by such means as the
19 Department shall provide by rule.
20 The Director shall determine the appropriate extent of
21 the deletions allowed in paragraph (2). In the event the
22 taxpayer does not submit deletions, the Director shall make
23 only the deletions specified in paragraph (1).
24 The Director shall make available for public inspection
25 and publication an administrative decision within 180 days
26 after the issuance of the administrative decision. The term
27 "administrative decision" has the same meaning as defined in
28 Section 3-101 of Article III of the Code of Civil Procedure.
29 Costs collected under this Section shall be paid into the Tax
30 Compliance and Administration Fund.
31 Nothing contained in this Act shall prevent the Director
32 from divulging information to any person pursuant to a
33 request or authorization made by the taxpayer or by an
34 authorized representative of the taxpayer.
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1 (Source: P.A. 90-491, eff. 1-1-98.)
2 Section 825. The Cigarette Use Tax Act is amended by
3 changing Section 20 as follows:
4 (35 ILCS 135/20) (from Ch. 120, par. 453.50)
5 Sec. 20. All information received by the Department
6 from returns filed under this Act, or from any investigation
7 conducted under this Act, shall be confidential, except for
8 official purposes or pursuant to Section 2.5 of the Tax
9 Collection Suit Act, and any person who divulges any such
10 information in any manner, except in accordance with a proper
11 judicial order or as otherwise provided by law, shall be
12 guilty of a Class A misdemeanor.
13 Nothing in this Act prevents the Director of Revenue from
14 publishing or making available to the public the names and
15 addresses of persons filing returns under this Act, or
16 reasonable statistics concerning the operation of the tax by
17 grouping the contents of returns so that the information in
18 any individual return is not disclosed.
19 Nothing in this Act prevents the Director of Revenue from
20 divulging to the United States Government or the government
21 of any other state, or any officer or agency thereof, for
22 exclusively official purposes, information received by the
23 Department in administering this Act, provided that such
24 other governmental agency agrees to divulge requested tax
25 information to the Department.
26 The furnishing upon request of the Auditor General, or
27 his authorized agents, for official use, of returns filed and
28 information related thereto under this Act is deemed to be an
29 official purpose within the meaning of this Section.
30 The furnishing of financial information to a home rule
31 unit with a population in excess of 2,000,000 that has
32 imposed a tax similar to that imposed by this Act under its
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1 home rule powers, upon request of the Chief Executive of the
2 home rule unit, is an official purpose within the meaning of
3 this Section, provided the home rule unit agrees in writing
4 to the requirements of this Section. Information so provided
5 is subject to all confidentiality provisions of this Section.
6 The written agreement shall provide for reciprocity,
7 limitations on access, disclosure, and procedures for
8 requesting information.
9 The Director may make available to any State agency,
10 including the Illinois Supreme Court, which licenses persons
11 to engage in any occupation, information that a person
12 licensed by such agency has failed to file returns under this
13 Act or pay the tax, penalty and interest shown therein, or
14 has failed to pay any final assessment of tax, penalty or
15 interest due under this Act. An assessment is final when all
16 proceedings in court for review of such assessment have
17 terminated or the time for the taking thereof has expired
18 without such proceedings being instituted.
19 The Director shall make available for public inspection
20 in the Department's principal office and for publication, at
21 cost, administrative decisions issued on or after January 1,
22 1995. These decisions are to be made available in a manner so
23 that the following taxpayer information is not disclosed:
24 (1) The names, addresses, and identification
25 numbers of the taxpayer, related entities, and employees.
26 (2) At the sole discretion of the Director, trade
27 secrets or other confidential information identified as
28 such by the taxpayer, no later than 30 days after receipt
29 of an administrative decision, by such means as the
30 Department shall provide by rule.
31 The Director shall determine the appropriate extent of
32 the deletions allowed in paragraph (2). In the event the
33 taxpayer does not submit deletions, the Director shall make
34 only the deletions specified in paragraph (1).
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1 The Director shall make available for public inspection
2 and publication an administrative decision within 180 days
3 after the issuance of the administrative decision. The term
4 "administrative decision" has the same meaning as defined in
5 Section 3-101 of Article III of the Code of Civil Procedure.
6 Costs collected under this Section shall be paid into the Tax
7 Compliance and Administration Fund.
8 Nothing contained in this Act shall prevent the Director
9 from divulging information to any person pursuant to a
10 request or authorization made by the taxpayer or by an
11 authorized representative of the taxpayer.
12 (Source: P.A. 90-491, eff. 1-1-98.)
13 Section 830. The Property Tax Code is amended by
14 changing Section 15-172 as follows:
15 (35 ILCS 200/15-172)
16 Sec. 15-172. Senior Citizens Assessment Freeze Homestead
17 Exemption.
18 (a) This Section may be cited as the Senior Citizens
19 Assessment Freeze Homestead Exemption.
20 (b) As used in this Section:
21 "Applicant" means an individual who has filed an
22 application under this Section.
23 "Base amount" means the base year equalized assessed
24 value of the residence plus the first year's equalized
25 assessed value of any added improvements which increased the
26 assessed value of the residence after the base year.
27 "Base year" means the taxable year prior to the taxable
28 year for which the applicant first qualifies and applies for
29 the exemption provided that in the prior taxable year the
30 property was improved with a permanent structure that was
31 occupied as a residence by the applicant who was liable for
32 paying real property taxes on the property and who was either
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1 (i) an owner of record of the property or had legal or
2 equitable interest in the property as evidenced by a written
3 instrument or (ii) had a legal or equitable interest as a
4 lessee in the parcel of property that was single family
5 residence.
6 "Chief County Assessment Officer" means the County
7 Assessor or Supervisor of Assessments of the county in which
8 the property is located.
9 "Equalized assessed value" means the assessed value as
10 equalized by the Illinois Department of Revenue.
11 "Household" means the applicant, the spouse of the
12 applicant, and all persons using the residence of the
13 applicant as their principal place of residence.
14 "Household income" means the combined income of the
15 members of a household for the calendar year preceding the
16 taxable year.
17 "Income" has the same meaning as provided in Section 3.07
18 of the Senior Citizens and Disabled Persons Property Tax
19 Relief and Pharmaceutical Assistance Act.
20 "Internal Revenue Code of 1986" means the United States
21 Internal Revenue Code of 1986 or any successor law or laws
22 relating to federal income taxes in effect for the year
23 preceding the taxable year.
24 "Life care facility that qualifies as a cooperative"
25 means a facility as defined in Section 2 of the Life Care
26 Facilities Act.
27 "Residence" means the principal dwelling place and
28 appurtenant structures used for residential purposes in this
29 State occupied on January 1 of the taxable year by a
30 household and so much of the surrounding land, constituting
31 the parcel upon which the dwelling place is situated, as is
32 used for residential purposes. If the Chief County Assessment
33 Officer has established a specific legal description for a
34 portion of property constituting the residence, then that
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1 portion of property shall be deemed the residence for the
2 purposes of this Section.
3 "Taxable year" means the calendar year during which ad
4 valorem property taxes payable in the next succeeding year
5 are levied.
6 (c) Beginning in taxable year 1994, a senior citizens
7 assessment freeze homestead exemption is granted for real
8 property that is improved with a permanent structure that is
9 occupied as a residence by an applicant who (i) is 65 years
10 of age or older during the taxable year, (ii) has a household
11 income of $35,000 or less, (iii) is liable for paying real
12 property taxes on the property, and (iv) is an owner of
13 record of the property or has a legal or equitable interest
14 in the property as evidenced by a written instrument. This
15 homestead exemption shall also apply to a leasehold interest
16 in a parcel of property improved with a permanent structure
17 that is a single family residence that is occupied as a
18 residence by a person who (i) is 65 years of age or older
19 during the taxable year, (ii) has a household income of
20 $35,000 or less, (iii) has a legal or equitable ownership
21 interest in the property as lessee, and (iv) is liable for
22 the payment of real property taxes on that property.
23 The amount of this exemption shall be the equalized
24 assessed value of the residence in the taxable year for which
25 application is made minus the base amount.
26 When the applicant is a surviving spouse of an applicant
27 for a prior year for the same residence for which an
28 exemption under this Section has been granted, the base year
29 and base amount for that residence are the same as for the
30 applicant for the prior year.
31 Each year at the time the assessment books are certified
32 to the County Clerk, the Board of Review or Board of Appeals
33 shall give to the County Clerk a list of the assessed values
34 of improvements on each parcel qualifying for this exemption
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1 that were added after the base year for this parcel and that
2 increased the assessed value of the property.
3 In the case of land improved with an apartment building
4 owned and operated as a cooperative or a building that is a
5 life care facility that qualifies as a cooperative, the
6 maximum reduction from the equalized assessed value of the
7 property is limited to the sum of the reductions calculated
8 for each unit occupied as a residence by a person or persons
9 65 years of age or older with a household income of $35,000
10 or less who is liable, by contract with the owner or owners
11 of record, for paying real property taxes on the property and
12 who is an owner of record of a legal or equitable interest in
13 the cooperative apartment building, other than a leasehold
14 interest. In the instance of a cooperative where a homestead
15 exemption has been granted under this Section, the
16 cooperative association or its management firm shall credit
17 the savings resulting from that exemption only to the
18 apportioned tax liability of the owner who qualified for the
19 exemption. Any person who willfully refuses to credit that
20 savings to an owner who qualifies for the exemption is guilty
21 of a Class B misdemeanor.
22 When a homestead exemption has been granted under this
23 Section and an applicant then becomes a resident of a
24 facility licensed under the Nursing Home Care Act, the
25 exemption shall be granted in subsequent years so long as the
26 residence (i) continues to be occupied by the qualified
27 applicant's spouse or (ii) if remaining unoccupied, is still
28 owned by the qualified applicant for the homestead exemption.
29 Beginning January 1, 1997, when an individual dies who
30 would have qualified for an exemption under this Section, and
31 the surviving spouse does not independently qualify for this
32 exemption because of age, the exemption under this Section
33 shall be granted to the surviving spouse for the taxable year
34 preceding and the taxable year of the death, provided that,
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1 except for age, the surviving spouse meets all other
2 qualifications for the granting of this exemption for those
3 years.
4 When married persons maintain separate residences, the
5 exemption provided for in this Section may be claimed by only
6 one of such persons and for only one residence.
7 For taxable year 1994 only, in counties having less than
8 3,000,000 inhabitants, to receive the exemption, a person
9 shall submit an application by February 15, 1995 to the Chief
10 County Assessment Officer of the county in which the property
11 is located. In counties having 3,000,000 or more
12 inhabitants, for taxable year 1994 and all subsequent taxable
13 years, to receive the exemption, a person may submit an
14 application to the Chief County Assessment Officer of the
15 county in which the property is located during such period as
16 may be specified by the Chief County Assessment Officer. The
17 Chief County Assessment Officer in counties of 3,000,000 or
18 more inhabitants shall annually give notice of the
19 application period by mail or by publication. In counties
20 having less than 3,000,000 inhabitants, beginning with
21 taxable year 1995 and thereafter, to receive the exemption, a
22 person shall submit an application by July 1 of each taxable
23 year to the Chief County Assessment Officer of the county in
24 which the property is located. A county may, by ordinance,
25 establish a date for submission of applications that is
26 different than July 1. The applicant shall submit with the
27 application an affidavit of the applicant's total household
28 income, age, marital status (and if married the name and
29 address of the applicant's spouse, if known), and principal
30 dwelling place of members of the household on January 1 of
31 the taxable year. The Department shall establish, by rule, a
32 method for verifying the accuracy of affidavits filed by
33 applicants under this Section. The applications shall be
34 clearly marked as applications for the Senior Citizens
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1 Assessment Freeze Homestead Exemption.
2 Notwithstanding any other provision to the contrary, in
3 counties having fewer than 3,000,000 inhabitants, if an
4 applicant fails to file the application required by this
5 Section in a timely manner and this failure to file is due to
6 a mental or physical condition sufficiently severe so as to
7 render the applicant incapable of filing the application in a
8 timely manner, the Chief County Assessment Officer may extend
9 the filing deadline for a period of 30 days after the
10 applicant regains the capability to file the application, but
11 in no case may the filing deadline be extended beyond 3
12 months of the original filing deadline. In order to receive
13 the extension provided in this paragraph, the applicant shall
14 provide the Chief County Assessment Officer with a signed
15 statement from the applicant's physician stating the nature
16 and extent of the condition, that, in the physician's
17 opinion, the condition was so severe that it rendered the
18 applicant incapable of filing the application in a timely
19 manner, and the date on which the applicant regained the
20 capability to file the application.
21 Beginning January 1, 1998, notwithstanding any other
22 provision to the contrary, in counties having fewer than
23 3,000,000 inhabitants, if an applicant fails to file the
24 application required by this Section in a timely manner and
25 this failure to file is due to a mental or physical condition
26 sufficiently severe so as to render the applicant incapable
27 of filing the application in a timely manner, the Chief
28 County Assessment Officer may extend the filing deadline for
29 a period of 3 months. In order to receive the extension
30 provided in this paragraph, the applicant shall provide the
31 Chief County Assessment Officer with a signed statement from
32 the applicant's physician stating the nature and extent of
33 the condition, and that, in the physician's opinion, the
34 condition was so severe that it rendered the applicant
HB0174 Engrossed -25- LRB9000316MWpc
1 incapable of filing the application in a timely manner.
2 In counties having less than 3,000,000 inhabitants, if an
3 applicant was denied an exemption in taxable year 1994 and
4 the denial occurred due to an error on the part of an
5 assessment official, or his or her agent or employee, then
6 beginning in taxable year 1997 the applicant's base year, for
7 purposes of determining the amount of the exemption, shall be
8 1993 rather than 1994. In addition, in taxable year 1997, the
9 applicant's exemption shall also include an amount equal to
10 (i) the amount of any exemption denied to the applicant in
11 taxable year 1995 as a result of using 1994, rather than
12 1993, as the base year, (ii) the amount of any exemption
13 denied to the applicant in taxable year 1996 as a result of
14 using 1994, rather than 1993, as the base year, and (iii) the
15 amount of the exemption erroneously denied for taxable year
16 1994.
17 For purposes of this Section, a person who will be 65
18 years of age during the current taxable year shall be
19 eligible to apply for the homestead exemption during that
20 taxable year. Application shall be made during the
21 application period in effect for the county of his or her
22 residence.
23 The Chief County Assessment Officer may determine the
24 eligibility of a life care facility that qualifies as a
25 cooperative to receive the benefits provided by this Section
26 by use of an affidavit, application, visual inspection,
27 questionnaire, or other reasonable method in order to insure
28 that the tax savings resulting from the exemption are
29 credited by the management firm to the apportioned tax
30 liability of each qualifying resident. The Chief County
31 Assessment Officer may request reasonable proof that the
32 management firm has so credited that exemption.
33 Except as provided in this Section, all information
34 received by the chief county assessment officer or the
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1 Department from applications filed under this Section, or
2 from any investigation conducted under the provisions of this
3 Section, shall be confidential, except for official purposes
4 or pursuant to Section 2.5 of the Tax Collection Suit Act
5 pursuant to official procedures for collection of any State
6 or local tax or enforcement of any civil or criminal penalty
7 or sanction imposed by this Act or by any statute or
8 ordinance imposing a State or local tax. Any person who
9 divulges any such information in any manner, except in
10 accordance with a proper judicial order, is guilty of a Class
11 A misdemeanor.
12 Nothing contained in this Section shall prevent the
13 Director or chief county assessment officer from publishing
14 or making available reasonable statistics concerning the
15 operation of the exemption contained in this Section in which
16 the contents of claims are grouped into aggregates in such a
17 way that information contained in any individual claim shall
18 not be disclosed.
19 (d) Each Chief County Assessment Officer shall annually
20 publish a notice of availability of the exemption provided
21 under this Section. The notice shall be published at least
22 60 days but no more than 75 days prior to the date on which
23 the application must be submitted to the Chief County
24 Assessment Officer of the county in which the property is
25 located. The notice shall appear in a newspaper of general
26 circulation in the county.
27 (Source: P.A. 89-62, eff. 1-1-96; 89-426, eff. 6-1-96;
28 89-557, eff. 1-1-97; 89-581, eff. 1-1-97; 89-626, eff.
29 8-9-96; 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
30 eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
31 revised 12-23-97.)
32 Section 835. The Illinois Estate and Generation-Skipping
33 Transfer Tax Act is amended by changing Section 6 as follows:
HB0174 Engrossed -27- LRB9000316MWpc
1 (35 ILCS 405/6) (from Ch. 120, par. 405A-6)
2 Sec. 6. Returns and payments.
3 (a) Due Dates. The Illinois transfer tax shall be paid
4 and the Illinois transfer tax return shall be filed on the
5 due date or dates, respectively, including extensions, for
6 paying the related federal transfer tax and filing the
7 related federal return.
8 (b) Installment payments and deferral. In the event
9 that any portion of the federal transfer tax is deferred or
10 to be paid in installments under the provisions of the
11 Internal Revenue Code, the portion of the Illinois transfer
12 tax which is subject to deferral or payable in installments
13 shall be determined by multiplying the Illinois transfer tax
14 by a fraction, the numerator of which is the gross value of
15 the assets included in the transferred property having a tax
16 situs in this State and which give rise to the deferred or
17 installment payment under the Internal Revenue Code, and the
18 denominator of which is the gross value of all assets
19 included in the transferred property having a tax situs in
20 this State. Deferred payments and installment payments, with
21 interest, shall be paid at the same time and in the same
22 manner as payments of the federal transfer tax are required
23 to be made under the applicable Sections of the Internal
24 Revenue Code, provided that the rate of interest on unpaid
25 amounts of Illinois transfer tax shall be determined under
26 this Act. Acceleration of payment under this Section shall
27 occur under the same circumstances and in the same manner as
28 provided in the Internal Revenue Code.
29 (c) Who shall file and pay. The Illinois transfer tax
30 return (including any supplemental or amended return) shall
31 be filed, and the Illinois transfer tax (including any
32 additional tax that may become due) shall be paid by the same
33 person or persons, respectively, who are required to pay the
34 related federal transfer tax and file the related federal
HB0174 Engrossed -28- LRB9000316MWpc
1 return.
2 (d) Where to file return. The executed Illinois
3 transfer tax return shall be filed with the Attorney General.
4 In addition, a copy of the Illinois transfer tax return shall
5 be filed with the county treasurer to whom the Illinois
6 transfer tax is paid, determined under subsection (e) of this
7 Section.
8 (e) Where to pay tax. The Illinois transfer tax shall
9 be paid to the treasurer of the county determined under the
10 following rules:
11 (1) Illinois Estate Tax. The Illinois estate tax
12 shall be paid to the treasurer of the county in which the
13 decedent was a resident on the date of the decedent's
14 death or, if the decedent was not a resident of this
15 State on the date of death, the county in which the
16 greater part, by gross value, of the transferred property
17 with a tax situs in this State is located.
18 (2) Illinois Generation-Skipping Transfer Tax. The
19 Illinois generation-skipping transfer tax involving
20 transferred property from or in a resident trust shall be
21 paid to the county treasurer for the county in which the
22 grantor resided at the time the trust became irrevocable
23 (in the case of an inter vivos trust) or the county in
24 which the decedent resided at death (in the case of a
25 trust created by the will of a decedent). In the case of
26 an Illinois generation-skipping transfer tax involving
27 transferred property from or in a non-resident trust, the
28 Illinois generation-skipping transfer tax shall be paid
29 to the county treasurer for the county in which the
30 greater part, by gross value, of the transferred property
31 with a tax situs in this State is located.
32 (f) Forms; confidentiality. The Illinois transfer tax
33 return shall be in all respects in the manner and form
34 prescribed by the regulations of the Attorney General. At
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1 the same time the Illinois transfer tax return is filed, the
2 person required to file shall also file with the Attorney
3 General a copy of the related federal return. The Illinois
4 transfer tax return and the copy of the federal return filed
5 with the Attorney General or any county treasurer shall be
6 confidential, and the Attorney General, each county treasurer
7 and all of their assistants or employees are prohibited from
8 divulging in any manner any of the contents of those returns,
9 except only in a proceeding instituted under the provisions
10 of this Act or pursuant to Section 2.5 of the Tax Collection
11 Suit Act.
12 (g) County Treasurer shall accept payment. No county
13 treasurer shall refuse to accept payment of any amount due
14 under this Act on the grounds that the county treasurer has
15 not yet received a copy of the appropriate Illinois transfer
16 tax return.
17 (Source: P.A. 86-737.)
18 Section 840. The Messages Tax Act is amended by changing
19 Section 11 as follows:
20 (35 ILCS 610/11) (from Ch. 120, par. 467.11)
21 Sec. 11. All information received by the Department from
22 returns filed under this Act, or from any investigations
23 conducted under this Act, shall be confidential, except for
24 official purposes or pursuant to Section 2.5 of the Tax
25 Collection Suit Act, and any person who divulges any such
26 information in any manner, except in accordance with a proper
27 judicial order or as otherwise provided by law, shall be
28 guilty of a Class B misdemeanor.
29 Provided, that nothing contained in this Act shall
30 prevent the Director from publishing or making available to
31 the public the names and addresses of taxpayers filing
32 returns under this Act, or from publishing or making
HB0174 Engrossed -30- LRB9000316MWpc
1 available reasonable statistics concerning the operation of
2 the tax wherein the contents of returns are grouped into
3 aggregates in such a way that the information contained in
4 any individual return shall not be disclosed.
5 And provided, that nothing contained in this Act shall
6 prevent the Director from making available to the United
7 States Government or any officer or agency thereof, for
8 exclusively official purposes, information received by the
9 Department in the administration of this Act.
10 The furnishing upon request of the Auditor General, or
11 his authorized agents, for official use, of returns filed and
12 information related thereto under this Act is deemed to be an
13 official purpose within the meaning of this Section.
14 The Director may make available to any State agency,
15 including the Illinois Supreme Court, which licenses persons
16 to engage in any occupation, information that a person
17 licensed by such agency has failed to file returns under this
18 Act or pay the tax, penalty and interest shown therein, or
19 has failed to pay any final assessment of tax, penalty or
20 interest due under this Act. An assessment is final when all
21 proceedings in court for review of such assessment have
22 terminated or the time for the taking thereof has expired
23 without such proceedings being instituted.
24 The Director shall make available for public inspection
25 in the Department's principal office and for publication, at
26 cost, administrative decisions issued on or after January 1,
27 1995. These decisions are to be made available in a manner so
28 that the following taxpayer information is not disclosed:
29 (1) The names, addresses, and identification
30 numbers of the taxpayer, related entities, and employees.
31 (2) At the sole discretion of the Director, trade
32 secrets or other confidential information identified as
33 such by the taxpayer, no later than 30 days after receipt
34 of an administrative decision, by such means as the
HB0174 Engrossed -31- LRB9000316MWpc
1 Department shall provide by rule.
2 The Director shall determine the appropriate extent of
3 the deletions allowed in paragraph (2). In the event the
4 taxpayer does not submit deletions, the Director shall make
5 only the deletions specified in paragraph (1).
6 The Director shall make available for public inspection
7 and publication an administrative decision within 180 days
8 after the issuance of the administrative decision. The term
9 "administrative decision" has the same meaning as defined in
10 Section 3-101 of Article III of the Code of Civil Procedure.
11 Costs collected under this Section shall be paid into the Tax
12 Compliance and Administration Fund.
13 Nothing contained in this Act shall prevent the Director
14 from divulging information to any person pursuant to a
15 request or authorization made by the taxpayer or by an
16 authorized representative of the taxpayer.
17 (Source: P.A. 90-491, eff. 1-1-98.)
18 Section 845. The Gas Revenue Tax Act is amended by
19 changing Section 11 as follows:
20 (35 ILCS 615/11) (from Ch. 120, par. 467.26)
21 Sec. 11. All information received by the Department from
22 returns filed under this Act, or from any investigations
23 conducted under this Act, shall be confidential, except for
24 official purposes or pursuant to Section 2.5 of the Tax
25 Collection Suit Act, and any person who divulges any such
26 information in any manner, except in accordance with a proper
27 judicial order or as otherwise provided by law, shall be
28 guilty of a Class B misdemeanor.
29 Provided, that nothing contained in this Act shall
30 prevent the Director from publishing or making available to
31 the public the names and addresses of taxpayers filing
32 returns under this Act, or from publishing or making
HB0174 Engrossed -32- LRB9000316MWpc
1 available reasonable statistics concerning the operation of
2 the tax wherein the contents of returns are grouped into
3 aggregates in such a way that the information contained in
4 any individual return shall not be disclosed.
5 And provided, that nothing contained in this Act shall
6 prevent the Director from making available to the United
7 States Government or any officer or agency thereof, for
8 exclusively official purposes, information received by the
9 Department in the administration of this Act.
10 The furnishing upon request of the Auditor General, or
11 his authorized agents, for official use, of returns filed and
12 information related thereto under this Act is deemed to be an
13 official purpose within the meaning of this Section.
14 The Director may make available to any State agency,
15 including the Illinois Supreme Court, which licenses persons
16 to engage in any occupation, information that a person
17 licensed by such agency has failed to file returns under this
18 Act or pay the tax, penalty and interest shown therein, or
19 has failed to pay any final assessment of tax, penalty or
20 interest due under this Act. An assessment is final when all
21 proceedings in court for review of such assessment have
22 terminated or the time for the taking thereof has expired
23 without such proceedings being instituted.
24 The Director shall make available for public inspection
25 in the Department's principal office and for publication, at
26 cost, administrative decisions issued on or after January 1,
27 1995. These decisions are to be made available in a manner so
28 that the following taxpayer information is not disclosed:
29 (1) The names, addresses, and identification
30 numbers of the taxpayer, related entities, and employees.
31 (2) At the sole discretion of the Director, trade
32 secrets or other confidential information identified as
33 such by the taxpayer, no later than 30 days after receipt
34 of an administrative decision, by such means as the
HB0174 Engrossed -33- LRB9000316MWpc
1 Department shall provide by rule.
2 The Director shall determine the appropriate extent of
3 the deletions allowed in paragraph (2). In the event the
4 taxpayer does not submit deletions, the Director shall make
5 only the deletions specified in paragraph (1).
6 The Director shall make available for public inspection
7 and publication an administrative decision within 180 days
8 after the issuance of the administrative decision. The term
9 "administrative decision" has the same meaning as defined in
10 Section 3-101 of Article III of the Code of Civil Procedure.
11 Costs collected under this Section shall be paid into the Tax
12 Compliance and Administration Fund.
13 Nothing contained in this Act shall prevent the Director
14 from divulging information to any person pursuant to a
15 request or authorization made by the taxpayer or by an
16 authorized representative of the taxpayer.
17 (Source: P.A. 90-491, eff. 1-1-98.)
18 Section 850. The Public Utilities Revenue Act is amended
19 by changing Section 11 as follows:
20 (35 ILCS 620/11) (from Ch. 120, par. 478)
21 Sec. 11. All information received by the Department from
22 returns filed under this Act, or from any investigations
23 conducted under this Act, shall be confidential, except for
24 official purposes or pursuant to Section 2.5 of the Tax
25 Collection Suit Act, and any person who divulges any such
26 information in any manner, except in accordance with a proper
27 judicial order or as otherwise provided by law, shall be
28 guilty of a Class B misdemeanor.
29 Provided, that nothing contained in this Act shall
30 prevent the Director from publishing or making available to
31 the public the names and addresses of taxpayers filing
32 returns under this Act, or from publishing or making
HB0174 Engrossed -34- LRB9000316MWpc
1 available reasonable statistics concerning the operation of
2 the tax wherein the contents of returns are grouped into
3 aggregates in such a way that the information contained in
4 any individual return shall not be disclosed.
5 And provided, that nothing contained in this Act shall
6 prevent the Director from making available to the United
7 States Government or any officer or agency thereof, for
8 exclusively official purposes, information received by the
9 Department in the administration of this Act.
10 The furnishing upon request of the Auditor General, or
11 his authorized agents, for official use, of returns filed and
12 information related thereto under this Act is deemed to be an
13 official purpose within the meaning of this Section.
14 The Director may make available to any State agency,
15 including the Illinois Supreme Court, which licenses persons
16 to engage in any occupation, information that a person
17 licensed by such agency has failed to file returns under this
18 Act or pay the tax, penalty and interest shown therein, or
19 has failed to pay any final assessment of tax, penalty or
20 interest due under this Act. An assessment is final when all
21 proceedings in court for review of such assessment have
22 terminated or the time for the taking thereof has expired
23 without such proceedings being instituted.
24 The Director shall make available for public inspection
25 in the Department's principal office and for publication, at
26 cost, administrative decisions issued on or after January 1,
27 1995. These decisions are to be made available in a manner so
28 that the following taxpayer information is not disclosed:
29 (1) The names, addresses, and identification
30 numbers of the taxpayer, related entities, and employees.
31 (2) At the sole discretion of the Director, trade
32 secrets or other confidential information identified as
33 such by the taxpayer, no later than 30 days after receipt
34 of an administrative decision, by such means as the
HB0174 Engrossed -35- LRB9000316MWpc
1 Department shall provide by rule.
2 The Director shall determine the appropriate extent of
3 the deletions allowed in paragraph (2). In the event the
4 taxpayer does not submit deletions, the Director shall make
5 only the deletions specified in paragraph (1).
6 The Director shall make available for public inspection
7 and publication an administrative decision within 180 days
8 after the issuance of the administrative decision. The term
9 "administrative decision" has the same meaning as defined in
10 Section 3-101 of Article III of the Code of Civil Procedure.
11 Costs collected under this Section shall be paid into the Tax
12 Compliance and Administration Fund.
13 Nothing contained in this Act shall prevent the Director
14 from divulging information to any person pursuant to a
15 request or authorization made by the taxpayer or by an
16 authorized representative of the taxpayer.
17 (Source: P.A. 90-491, eff. 1-1-98.)
18 Section 855. The Water Company Invested Capital Tax Act
19 is amended by changing Section 11 as follows:
20 (35 ILCS 625/11) (from Ch. 120, par. 1421)
21 Sec. 11. All information received by the Department from
22 returns filed under this Act, or from any investigations
23 conducted under this Act, shall be confidential, except for
24 official purposes or pursuant to Section 2.5 of the Tax
25 Collection Suit Act, and any person who divulges any such
26 information in any manner, except in accordance with a proper
27 judicial order or as otherwise provided by law, shall be
28 guilty of a Class B misdemeanor.
29 Nothing contained in this Act shall prevent the Director
30 from publishing or making available to the public the names
31 and addresses of taxpayers filing returns under this Act, or
32 from publishing or making available reasonable statistics
HB0174 Engrossed -36- LRB9000316MWpc
1 concerning the operation of the tax wherein the contents of
2 returns are grouped into aggregates in such a way that the
3 information contained in any individual return shall not be
4 disclosed.
5 Nothing contained in this Act shall prevent the Director
6 from making available to the United States Government or any
7 officer or agency thereof, for exclusively official purposes,
8 information received by the Department in the administration
9 of this Act.
10 The furnishing upon request of the Auditor General, or
11 his authorized agents, for official use, of returns filed and
12 information related thereto under this Act is deemed to be an
13 official purpose within the meaning of this Section.
14 The Director may make available to any State agency,
15 including the Illinois Supreme Court, which licenses persons
16 to engage in any occupation, information that a person
17 licensed by such agency has failed to file returns under this
18 Act or pay the tax, penalty and interest shown therein, or
19 has failed to pay any final assessment of tax, penalty or
20 interest due under this Act. An assessment is final when all
21 proceedings in court for review of such assessment have
22 terminated or the time for the taking thereof has expired
23 without such proceedings being instituted.
24 Nothing contained in this Act shall prevent the Director
25 from divulging information to any person pursuant to a
26 request or authorization made by the taxpayer or by an
27 authorized representative of the taxpayer.
28 (Source: P.A. 90-491, eff. 1-1-98.)
29 Section 860. The Telecommunications Excise Tax Act is
30 amended by changing Section 15 as follows:
31 (35 ILCS 630/15) (from Ch. 120, par. 2015)
32 Sec. 15. Confidential information. All information
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1 received by the Department from returns filed under this
2 Article, or from any investigations conducted under this
3 Article, shall be confidential, except for official purposes
4 or pursuant to Section 2.5 of the Tax Collection Suit Act,
5 and any person who divulges any such information in any
6 manner, except in accordance with a proper judicial order or
7 as otherwise provided by law, shall be guilty of a Class B
8 misdemeanor.
9 Provided, that nothing contained in this Article shall
10 prevent the Director from publishing or making available to
11 the public the names and addresses of retailers or taxpayers
12 filing returns under this Article, or from publishing or
13 making available reasonable statistics concerning the
14 operation of the tax wherein the contents of returns are
15 grouped into aggregates in such a way that the information
16 contained in any individual return shall not be disclosed.
17 And provided, that nothing contained in this Article
18 shall prevent the Director from making available to the
19 United States Government or the government of any other
20 state, or any officer or agency thereof, for exclusively
21 official purposes, information received by the Department in
22 the administration of this Article, if such other
23 governmental agency agrees to divulge requested tax
24 information to the Department.
25 The furnishing upon request of the Auditor General, or
26 his authorized agents, for official use, of returns filed and
27 information related thereto under this Article is deemed to
28 be an official purpose within the meaning of this Section.
29 The Director shall make available for public inspection
30 in the Department's principal office and for publication, at
31 cost, administrative decisions issued on or after January 1,
32 1995. These decisions are to be made available in a manner so
33 that the following taxpayer information is not disclosed:
34 (1) The names, addresses, and identification
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1 numbers of the taxpayer, related entities, and employees.
2 (2) At the sole discretion of the Director, trade
3 secrets or other confidential information identified as
4 such by the taxpayer, no later than 30 days after receipt
5 of an administrative decision, by such means as the
6 Department shall provide by rule.
7 The Director shall determine the appropriate extent of
8 the deletions allowed in paragraph (2). In the event the
9 taxpayer does not submit deletions, the Director shall make
10 only the deletions specified in paragraph (1).
11 The Director shall make available for public inspection
12 and publication an administrative decision within 180 days
13 after the issuance of the administrative decision. The term
14 "administrative decision" has the same meaning as defined in
15 Section 3-101 of Article III of the Code of Civil Procedure.
16 Costs collected under this Section shall be paid into the Tax
17 Compliance and Administration Fund.
18 Nothing contained in this Act shall prevent the Director
19 from divulging information to any person pursuant to a
20 request or authorization made by the taxpayer or by an
21 authorized representative of the taxpayer.
22 (Source: P.A. 90-491, eff. 1-1-98.)
23 Section 865. The Tax Collection Suit Act is amended by
24 adding Section 2.5 as follows:
25 (35 ILCS 705/2.5 new)
26 Sec. 2.5. Collection efforts of the Department. In
27 addition to any methods to collect delinquent taxes that are
28 authorized by the Illinois Income Tax Act, the Department may
29 contract with private collection entities, make public any
30 personal information gathered by the Department, or implement
31 other methods of collection deemed necessary by the
32 Department.
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1 Before personal information is made public, the
2 Department shall give a 30-day written notice to the
3 delinquent party. If the delinquent party pays the
4 delinquency or makes arrangements with the Department to pay
5 the delinquency, then the Department shall keep the personal
6 information confidential.
7 Section 870. The Illinois Marriage and Dissolution of
8 Marriage Act is amended by adding Sections 714 and 715 as
9 follows:
10 (750 ILCS 5/714 new)
11 Sec. 714. Willful default on support; penalties. A
12 person who willfully defaults on an order for child support
13 issued by an Illinois court or authorized administrative
14 proceeding may be subject to summary criminal contempt
15 proceedings.
16 In addition to other remedies provided by law regarding
17 the suspension of professional and occupational licenses,
18 recreational licenses, and driver's licenses, the State
19 licensing agency shall have the authority to withhold or
20 suspend, or to restrict the use of driver's licenses,
21 professional and occupational licenses or certificates, and
22 recreational licenses of individuals owing overdue support or
23 failing, after receiving appropriate notice, to comply with
24 subpoenas or warrants relating to paternity or child support
25 proceedings. The suspension shall remain in effect until all
26 defaults on an order for child support are satisfied.
27 This Section applies to an order for child support issued
28 under the Illinois Public Aid Code, the Illinois Marriage and
29 Dissolution of Marriage Act, the Illinois Parentage Act of
30 1984, the Revised Uniform Reciprocal Enforcement of Support
31 Act, and the Uniform Interstate Family Support Act.
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1 (750 ILCS 5/715 new)
2 Sec. 715. Information to locate support obligors and
3 putative fathers. The Illinois Department of Public Aid's
4 Child and Spouse Support Unit, the State's attorney, or any
5 other appropriate State official may request and shall
6 receive from employers, labor unions, telephone companies,
7 and utility companies location information concerning
8 putative fathers and noncustodial parents for the purpose of
9 establishing a child's paternity or establishing, enforcing,
10 or modifying a child support obligation. In this Section,
11 "location information" means information about (i) the
12 physical whereabouts of a putative father or noncustodial
13 parent, (ii) the putative father or noncustodial parent's
14 employer, or (iii) the salary, wages, and other compensation
15 paid and the health insurance coverage provided to the
16 putative father or noncustodial parent by the putative father
17 or noncustodial parent or by a labor union of which the
18 putative father or noncustodial parent is a member.
19 Section 999. Effective date. This Act takes effect upon
20 becoming law.