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90_HB0174ham001
LRB9000316MWcdam
1 AMENDMENT TO HOUSE BILL 174
2 AMENDMENT NO. . Amend House Bill 174 by replacing
3 the title with the following:
4 "AN ACT in relation to State moneys."; and
5 by replacing everything after the enacting clause with the
6 following:
7 "Section 1. Short title. This Act may be cited as the
8 State Loan Act.
9 Section 5. Definitions. As used in this Act:
10 "State loan" means any loan of $50,000 or more made by
11 the State of Illinois or any State agency to any person for
12 any purpose.
13 "State agencies" has the meaning ascribed to that term in
14 Section 1-7 of the Illinois State Auditing Act.
15 "Person" means any individual, corporation, partnership,
16 unincorporated association, limited liability company,
17 limited liability partnership, or other entity.
18 "Designated individuals" means:
19 (i) In the case of a partnership, all general and
20 limited partners of the partnership.
21 (ii) In the case of a corporation, all shareholders
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1 with 10% or more equity or ownership interest in the
2 corporation.
3 (iii) In the case of one or more individuals, all
4 of the individuals.
5 (iv) In the case of any other entity, all
6 individuals with any equity or ownership interest in the
7 entity.
8 Section 10. Disclosure. Before any State loan may be
9 made to any person or renewed (and before repayment of any
10 part of a State loan may be forgiven or renegotiated), the
11 names and addresses of each designated individual of the
12 person must be disclosed and made public.
13 Section 15. Guarantee. Before any State loan may be
14 made to any person or renewed or renegotiated, each
15 designated individual of the person must personally guarantee
16 repayment of the loan. A guarantee remains in effect until
17 the loan has been repaid in full. A guarantee may not be
18 rescinded or abrogated under any circumstances. Any
19 agreement that purports to rescind or abrogate a guarantee is
20 null and void.
21 Section 20. Certain contracts prohibited. No State
22 agency may enter into any contract with any person if the
23 person or any designated individual of the person is in
24 default on any State loan.
25 Section 25. Disclosure of contributions. No State loan
26 may be made or renewed, nor may repayment of any part of a
27 State loan be forgiven or renegotiated, unless each
28 designated individual of the person with which the State
29 loan, renewal, forgiveness, or renegotiation is proposed to
30 be made has publicly disclosed all contributions made by the
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1 designated individual in the past 5 years. As used in this
2 Act, "contribution" includes any contribution as defined in
3 Section 9-1.4 of the Election Code and any contribution to a
4 political committee. As used in this Act, "political
5 committee" has the meaning ascribed to that term in Section
6 9-1.9 of the Election Code.
7 Section 30. Default; Attorney General investigation. In
8 the case of any default on a State loan, the State agency
9 making the loan shall notify the Attorney General. The
10 Attorney General shall investigate the circumstances of the
11 default. Unless the Attorney General determines that the
12 loan is uncollectible, the Attorney General shall take
13 appropriate action to collect any amount owing to the State
14 and enforce the State's rights under the loan agreement.
15 Section 35. Uncollected State Claims Act. Any
16 renegotiation or forgiveness of a State loan must be in
17 compliance with the provisions of the Uncollected State
18 Claims Act and the Illinois State Collection Act of 1986
19 regarding reporting and recording of debt collections and the
20 writing off of debts.
21 Section 40. Report.
22 The Attorney General shall report to the General Assembly
23 by February 1 of each year the following:
24 (1) the total number and dollar amount of loans about
25 which the Attorney General was notified in accordance with
26 this Act in the preceding calendar year;
27 (2) the total amount actually collected;
28 (3) the number of cases by agency; and
29 (4) the names and addresses of all designated
30 individuals of any person that is a party to a State loan
31 about which the Attorney General was notified in accordance
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1 with this Act in the preceding calendar year.
2 Section 800. The Uncollected State Claims Act is amended
3 by changing Section 2 as follows:
4 (30 ILCS 205/2) (from Ch. 15, par. 102)
5 Sec. 2. (a) When any State agency is unable to collect
6 any claim or account receivable of $1,000 or more due the
7 agency after having pursued the procedure prescribed by law
8 or applicable rules and regulations for the collection
9 thereof or, if no procedure is so prescribed, then after
10 having undertaken all reasonable and appropriate procedures
11 available to the agency to effectuate collection, the State
12 agency shall request the Attorney General to certify the
13 claim or account receivable to be uncollectible.
14 (b) Each request to the Attorney General asking that a
15 claim or account receivable of $1,000 or more be declared
16 uncollectible shall be in a format prescribed by the Attorney
17 General and shall include at a minimum the following
18 information: debtor's name, debtor's social security number
19 or comparable identifying number, debtor's last known
20 address, nature of the debt, efforts made to collect the debt
21 and the time period covered by those efforts, the age of the
22 debt, the age of the debtor and the specific reason the State
23 agency believes the debt to be uncollectible. Nothing in
24 this provision should be interpreted as a limitation on the
25 authority of the Attorney General to require additional
26 information that he may find to be necessary to evaluate
27 requests sent him pursuant to this provision.
28 (c) Claims or accounts receivable of less than $1,000
29 may be certified as uncollectible by the agency when the
30 agency determines that further collection efforts are not in
31 the best economic interest of the State. Such determination
32 shall be made in accordance with rules of the Comptroller.
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1 (d) If any item of information required by this
2 provision or any item of additional information required by
3 the Attorney General is not available, the State agency shall
4 specifically so state in its request to the Attorney General
5 asking that the debt be declared uncollectible.
6 (e) A State agency participating in a federal student
7 loan program may remove student loans from its records by
8 assigning or referring such student loans to the federal
9 government for collection pursuant to the procedures
10 prescribed by federal laws and regulations.
11 (f) Claims and receivables due from another State agency
12 may be written off if the agency has pursued all reasonable
13 means of collection and if the amount (1) is payable from an
14 appropriation which has lapsed; (2) may not properly be
15 charged against a current appropriation; and (3) was not
16 originally payable from federal funds, a trust fund or
17 locally held funds. Each agency which writes off claims or
18 receivables pursuant to this subparagraph shall submit a
19 listing of all such write-offs to the Comptroller within 60
20 days of taking such action.
21 (g) Debts certified as uncollectible may be reopened for
22 collection by an agency upon the approval of the Attorney
23 General.
24 (h) Agencies shall submit a list of debts certified as
25 uncollectible to the Comptroller in the form and manner
26 specified by the Comptroller. The Comptroller shall take
27 reasonable steps to accept information on agency computer
28 tapes.
29 (i) After compliance with all provisions of this
30 Section, an agency may delete from its records debts
31 certified as uncollectible as follows:
32 (1) When the debt is less than $1,000, immediately upon
33 certification by the agency;
34 (2) For debts of $1,000 or more that are less than 5
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1 years old, when the agency determines pursuant to rules and
2 regulations promulgated by the Comptroller that such deletion
3 is in the best economic interest of the State;
4 (3) For debts of $1,000 or more when, the debt is more
5 than 5 years old.
6 (j) The Attorney General shall report to the General
7 Assembly by February 1 of each year the following:
8 (1) the total number and dollar amount of debts referred
9 to him for collection in the preceding calendar year;
10 (2) the total amount actually collected;
11 (3) the number of cases by agency.
12 (k) Each State agency shall report in its annual report
13 the total amount and the number of claims due and payable to
14 the State. Each agency shall also describe in its annual
15 report the method used in collecting debts, whether by a
16 private collection service or by the Attorney General.
17 (1) The provisions of Section 39c of The Civil
18 Administrative Code of Illinois take precedence over the
19 provisions of this Section.
20 (m) Any renegotiation or forgiveness of a State loan to
21 which the State Loan Act applies must be in compliance with
22 the provisions of this Act regarding reporting and recording
23 of debt collections and the writing off of debts.
24 (Source: P.A. 84-1308; 84-1344.)
25 Section 805. The Illinois State Collection Act of 1986
26 is amended by changing Section 4 as follows:
27 (30 ILCS 210/4) (from Ch. 15, par. 154)
28 Sec. 4. (a) The Comptroller shall provide by rule
29 appropriate procedures for State agencies to follow in
30 establishing and recording within the State accounting system
31 records of amounts owed to the State of Illinois. The rules
32 of the Comptroller shall include, but are not limited to:
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1 (1) the manner by which State agencies shall recognize
2 debts;
3 (2) systems to age accounts receivable of State
4 agencies;
5 (3) standards by which State agencies' claims may be
6 entered and removed from the Comptroller's Offset System
7 authorized by Section 10.05 of the State Comptroller Act;
8 (4) accounting procedures for estimating the amount of
9 uncollectible receivables of State agencies; and
10 (5) accounting procedures for writing off bad debts and
11 uncollectible claims.
12 (b) State agencies shall report to the Comptroller
13 information concerning their accounts receivable and
14 uncollectible claims in accordance with the rules of the
15 Comptroller, which may provide for summary reporting.
16 (c) The rules of the Comptroller authorized by this
17 Section shall may specify varying procedures and forms of
18 reporting dependent upon the nature and amount of the account
19 receivable or uncollectible claim, the age of the debt, the
20 probability of collection and such other factors that will
21 increase the net benefit to the State of the collection
22 effort.
23 (d) The Comptroller shall report annually by March 14,
24 to the Governor and the General Assembly, the amount of all
25 delinquent debt owed to each State agency as of December 31
26 of the previous calendar year.
27 (e) Any renegotiation or forgiveness of a State loan to
28 which the State Loan Act applies must be in compliance with
29 the provisions of this Act regarding reporting and recording
30 of debt collections and the writing off of debts.
31 (Source: P.A. 86-515.)
32 Section 810. The Illinois Income Tax Act is amended by
33 changing Section 917 as follows:
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1 (35 ILCS 5/917) (from Ch. 120, par. 9-917)
2 Sec. 917. Confidentiality and information sharing.
3 (a) Confidentiality. Except as provided in this Section,
4 all information received by the Department from returns filed
5 under this Act, or from any investigation conducted under the
6 provisions of this Act, shall be confidential, except for
7 official purposes within the Department, pursuant to Section
8 2.5 of the Tax Collection Suit Act, or pursuant to official
9 procedures for collection of any State tax or pursuant to an
10 investigation or audit by the Illinois State Scholarship
11 Commission of a delinquent student loan or monetary award or
12 enforcement of any civil or criminal penalty or sanction
13 imposed by this Act or by another statute imposing a State
14 tax, and any person who divulges any such information in any
15 manner, except for such purposes and pursuant to order of the
16 Director or in accordance with a proper judicial order, shall
17 be guilty of a Class A misdemeanor. However, the provisions
18 of this paragraph are not applicable to information furnished
19 to a licensed attorney representing the taxpayer where an
20 appeal or a protest has been filed on behalf of the taxpayer.
21 (b) Public information. Nothing contained in this Act
22 shall prevent the Director from publishing or making
23 available to the public the names and addresses of persons
24 filing returns under this Act, or from publishing or making
25 available reasonable statistics concerning the operation of
26 the tax wherein the contents of returns are grouped into
27 aggregates in such a way that the information contained in
28 any individual return shall not be disclosed.
29 (c) Governmental agencies. The Director may make
30 available to the Secretary of the Treasury of the United
31 States or his delegate, or the proper officer or his delegate
32 of any other state imposing a tax upon or measured by income,
33 for exclusively official purposes, information received by
34 the Department in the administration of this Act, but such
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1 permission shall be granted only if the United States or such
2 other state, as the case may be, grants the Department
3 substantially similar privileges. The Director may exchange
4 information with the Illinois Department of Public Aid and
5 the Department of Human Services (acting as successor to the
6 Department of Public Aid under the Department of Human
7 Services Act) for the purpose of verifying sources and
8 amounts of income and for other purposes directly connected
9 with the administration of this Act and the Illinois Public
10 Aid Code. The Director may exchange information with the
11 Director of the Department of Employment Security for the
12 purpose of verifying sources and amounts of income and for
13 other purposes directly connected with the administration of
14 this Act and Acts administered by the Department of
15 Employment Security. The Director may make available to the
16 Illinois Industrial Commission information regarding
17 employers for the purpose of verifying the insurance coverage
18 required under the Workers' Compensation Act and Workers'
19 Occupational Diseases Act.
20 The Director may make available to any State agency,
21 including the Illinois Supreme Court, which licenses persons
22 to engage in any occupation, information that a person
23 licensed by such agency has failed to file returns under this
24 Act or pay the tax, penalty and interest shown therein, or
25 has failed to pay any final assessment of tax, penalty or
26 interest due under this Act. The Director may also make
27 available to the Secretary of State information that a
28 corporation which has been issued a certificate of
29 incorporation by the Secretary of State has failed to file
30 returns under this Act or pay the tax, penalty and interest
31 shown therein, or has failed to pay any final assessment of
32 tax, penalty or interest due under this Act. An assessment is
33 final when all proceedings in court for review of such
34 assessment have terminated or the time for the taking thereof
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1 has expired without such proceedings being instituted. For
2 taxable years ending on or after December 31, 1987, the
3 Director may make available to the Director or principal
4 officer of any Department of the State of Illinois,
5 information that a person employed by such Department has
6 failed to file returns under this Act or pay the tax, penalty
7 and interest shown therein. For purposes of this paragraph,
8 the word "Department" shall have the same meaning as provided
9 in Section 3 of the State Employees Group Insurance Act of
10 1971.
11 (d) The Director shall make available for public
12 inspection in the Department's principal office and for
13 publication, at cost, administrative decisions issued on or
14 after January 1, 1995. These decisions are to be made
15 available in a manner so that the following taxpayer
16 information is not disclosed:
17 (1) The names, addresses, and identification
18 numbers of the taxpayer, related entities, and employees.
19 (2) At the sole discretion of the Director, trade
20 secrets or other confidential information identified as
21 such by the taxpayer, no later than 30 days after receipt
22 of an administrative decision, by such means as the
23 Department shall provide by rule.
24 The Director shall determine the appropriate extent of
25 the deletions allowed in paragraph (2). In the event the
26 taxpayer does not submit deletions, the Director shall make
27 only the deletions specified in paragraph (1).
28 The Director shall make available for public inspection
29 and publication an administrative decision within 180 days
30 after the issuance of the administrative decision. The term
31 "administrative decision" has the same meaning as defined in
32 Section 3-101 of Article III of the Code of Civil Procedure.
33 Costs collected under this Section shall be paid into the Tax
34 Compliance and Administration Fund.
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1 (e) Nothing contained in this Act shall prevent the
2 Director from divulging information to any person pursuant to
3 a request or authorization made by the taxpayer, by an
4 authorized representative of the taxpayer, or, in the case of
5 information related to a joint return, by the spouse filing
6 the joint return with the taxpayer.
7 (Source: P.A. 89-507, eff. 7-1-97; 90-491, eff. 1-1-98.)
8 Section 815. The Retailers' Occupation Tax Act is
9 amended by changing Section 11 as follows:
10 (35 ILCS 120/11) (from Ch. 120, par. 450)
11 Sec. 11. All information received by the Department from
12 returns filed under this Act, or from any investigation
13 conducted under this Act, shall be confidential, except for
14 official purposes or pursuant to Section 2.5 of the Tax
15 Collection Suit Act, and any person who divulges any such
16 information in any manner, except in accordance with a proper
17 judicial order or as otherwise provided by law, shall be
18 guilty of a Class B misdemeanor.
19 Nothing in this Act prevents the Director of Revenue from
20 publishing or making available to the public the names and
21 addresses of persons filing returns under this Act, or
22 reasonable statistics concerning the operation of the tax by
23 grouping the contents of returns so the information in any
24 individual return is not disclosed.
25 Nothing in this Act prevents the Director of Revenue from
26 divulging to the United States Government or the government
27 of any other state, or any village that does not levy any
28 real property taxes for village operations and that receives
29 more than 60% of its general corporate revenue from taxes
30 under the Use Tax Act, the Service Use Tax Act, the Service
31 Occupation Tax Act, and the Retailers' Occupation Tax Act, or
32 any officer or agency thereof, for exclusively official
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1 purposes, information received by the Department in
2 administering this Act, provided that such other governmental
3 agency agrees to divulge requested tax information to the
4 Department.
5 The Department's furnishing of information derived from a
6 taxpayer's return or from an investigation conducted under
7 this Act to the surety on a taxpayer's bond that has been
8 furnished to the Department under this Act, either to provide
9 notice to such surety of its potential liability under the
10 bond or, in order to support the Department's demand for
11 payment from such surety under the bond, is an official
12 purpose within the meaning of this Section.
13 The furnishing upon request of information obtained by
14 the Department from returns filed under this Act or
15 investigations conducted under this Act to the Illinois
16 Liquor Control Commission for official use is deemed to be an
17 official purpose within the meaning of this Section.
18 Notice to a surety of potential liability shall not be
19 given unless the taxpayer has first been notified, not less
20 than 10 days prior thereto, of the Department's intent to so
21 notify the surety.
22 The furnishing upon request of the Auditor General, or
23 his authorized agents, for official use, of returns filed and
24 information related thereto under this Act is deemed to be an
25 official purpose within the meaning of this Section.
26 Where an appeal or a protest has been filed on behalf of
27 a taxpayer, the furnishing upon request of the attorney for
28 the taxpayer of returns filed by the taxpayer and information
29 related thereto under this Act is deemed to be an official
30 purpose within the meaning of this Section.
31 The furnishing of financial information to a home rule
32 unit that has imposed a tax similar to that imposed by this
33 Act pursuant to its home rule powers, or to any village that
34 does not levy any real property taxes for village operations
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1 and that receives more than 60% of its general corporate
2 revenue from taxes under the Use Tax Act, the Service Use Tax
3 Act, the Service Occupation Tax Act, and the Retailers'
4 Occupation Tax Act, upon request of the Chief Executive
5 thereof, is an official purpose within the meaning of this
6 Section, provided the home rule unit or village that does
7 not levy any real property taxes for village operations and
8 that receives more than 60% of its general corporate revenue
9 from taxes under the Use Tax Act, the Service Use Tax Act,
10 the Service Occupation Tax Act, and the Retailers' Occupation
11 Tax Act agrees in writing to the requirements of this
12 Section.
13 For a village that does not levy any real property taxes
14 for village operations and that receives more than 60% of its
15 general corporate revenue from taxes under the Use Tax Act,
16 Service Use Tax Act, Service Occupation Tax Act, and
17 Retailers' Occupation Tax Act, the officers eligible to
18 receive information from the Department of Revenue under this
19 Section are the village manager and the chief financial
20 officer of the village.
21 Information so provided shall be subject to all
22 confidentiality provisions of this Section. The written
23 agreement shall provide for reciprocity, limitations on
24 access, disclosure, and procedures for requesting
25 information.
26 The Director may make available to any State agency,
27 including the Illinois Supreme Court, which licenses persons
28 to engage in any occupation, information that a person
29 licensed by such agency has failed to file returns under this
30 Act or pay the tax, penalty and interest shown therein, or
31 has failed to pay any final assessment of tax, penalty or
32 interest due under this Act. The Director may also make
33 available to the Secretary of State information that a
34 limited liability company, which has filed articles of
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1 organization with the Secretary of State, or corporation
2 which has been issued a certificate of incorporation by the
3 Secretary of State has failed to file returns under this Act
4 or pay the tax, penalty and interest shown therein, or has
5 failed to pay any final assessment of tax, penalty or
6 interest due under this Act. An assessment is final when all
7 proceedings in court for review of such assessment have
8 terminated or the time for the taking thereof has expired
9 without such proceedings being instituted.
10 The Director shall make available for public inspection
11 in the Department's principal office and for publication, at
12 cost, administrative decisions issued on or after January 1,
13 1995. These decisions are to be made available in a manner so
14 that the following taxpayer information is not disclosed:
15 (1) The names, addresses, and identification
16 numbers of the taxpayer, related entities, and employees.
17 (2) At the sole discretion of the Director, trade
18 secrets or other confidential information identified as
19 such by the taxpayer, no later than 30 days after receipt
20 of an administrative decision, by such means as the
21 Department shall provide by rule.
22 The Director shall determine the appropriate extent of
23 the deletions allowed in paragraph (2). In the event the
24 taxpayer does not submit deletions, the Director shall make
25 only the deletions specified in paragraph (1).
26 The Director shall make available for public inspection
27 and publication an administrative decision within 180 days
28 after the issuance of the administrative decision. The term
29 "administrative decision" has the same meaning as defined in
30 Section 3-101 of Article III of the Code of Civil Procedure.
31 Costs collected under this Section shall be paid into the Tax
32 Compliance and Administration Fund.
33 Nothing contained in this Act shall prevent the Director
34 from divulging information to any person pursuant to a
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1 request or authorization made by the taxpayer or by an
2 authorized representative of the taxpayer.
3 (Source: P.A. 89-89, eff. 6-30-95; 90-491, eff. 1-1-98.)
4 Section 820. The Cigarette Tax Act is amended by
5 changing Section 10b as follows:
6 (35 ILCS 130/10b) (from Ch. 120, par. 453.10b)
7 Sec. 10b. All information received by the Department
8 from returns filed under this Act, or from any investigation
9 conducted under this Act, shall be confidential, except for
10 official purposes or pursuant to Section 2.5 of the Tax
11 Collection Suit Act, and any person who divulges any such
12 information in any manner, except in accordance with a proper
13 judicial order or as otherwise provided by law, shall be
14 guilty of a Class A misdemeanor.
15 Nothing in this Act prevents the Director of Revenue from
16 publishing or making available to the public the names and
17 addresses of persons filing returns under this Act, or
18 reasonable statistics concerning the operation of the tax by
19 grouping the contents of returns so that the information in
20 any individual return is not disclosed.
21 Nothing in this Act prevents the Director of Revenue from
22 divulging to the United States Government or the government
23 of any other state, or any officer or agency thereof, for
24 exclusively official purposes, information received by the
25 Department in administering this Act, provided that such
26 other governmental agency agrees to divulge requested tax
27 information to the Department.
28 The furnishing upon request of the Auditor General, or
29 his authorized agents, for official use, of returns filed and
30 information related thereto under this Act is deemed to be an
31 official purpose within the meaning of this Section.
32 The furnishing of financial information to a home rule
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1 unit with a population in excess of 2,000,000 that has
2 imposed a tax similar to that imposed by this Act under its
3 home rule powers, upon request of the Chief Executive of the
4 home rule unit, is an official purpose within the meaning of
5 this Section, provided the home rule unit agrees in writing
6 to the requirements of this Section. Information so provided
7 is subject to all confidentiality provisions of this Section.
8 The written agreement shall provide for reciprocity,
9 limitations on access, disclosure, and procedures for
10 requesting information.
11 The Director may make available to any State agency,
12 including the Illinois Supreme Court, which licenses persons
13 to engage in any occupation, information that a person
14 licensed by such agency has failed to file returns under this
15 Act or pay the tax, penalty and interest shown therein, or
16 has failed to pay any final assessment of tax, penalty or
17 interest due under this Act. An assessment is final when all
18 proceedings in court for review of such assessment have
19 terminated or the time for the taking thereof has expired
20 without such proceedings being instituted.
21 The Director shall make available for public inspection
22 in the Department's principal office and for publication, at
23 cost, administrative decisions issued on or after January 1,
24 1995. These decisions are to be made available in a manner so
25 that the following taxpayer information is not disclosed:
26 (1) The names, addresses, and identification
27 numbers of the taxpayer, related entities, and employees.
28 (2) At the sole discretion of the Director, trade
29 secrets or other confidential information identified as
30 such by the taxpayer, no later than 30 days after receipt
31 of an administrative decision, by such means as the
32 Department shall provide by rule.
33 The Director shall determine the appropriate extent of
34 the deletions allowed in paragraph (2). In the event the
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1 taxpayer does not submit deletions, the Director shall make
2 only the deletions specified in paragraph (1).
3 The Director shall make available for public inspection
4 and publication an administrative decision within 180 days
5 after the issuance of the administrative decision. The term
6 "administrative decision" has the same meaning as defined in
7 Section 3-101 of Article III of the Code of Civil Procedure.
8 Costs collected under this Section shall be paid into the Tax
9 Compliance and Administration Fund.
10 Nothing contained in this Act shall prevent the Director
11 from divulging information to any person pursuant to a
12 request or authorization made by the taxpayer or by an
13 authorized representative of the taxpayer.
14 (Source: P.A. 90-491, eff. 1-1-98.)
15 Section 825. The Cigarette Use Tax Act is amended by
16 changing Section 20 as follows:
17 (35 ILCS 135/20) (from Ch. 120, par. 453.50)
18 Sec. 20. All information received by the Department
19 from returns filed under this Act, or from any investigation
20 conducted under this Act, shall be confidential, except for
21 official purposes or pursuant to Section 2.5 of the Tax
22 Collection Suit Act, and any person who divulges any such
23 information in any manner, except in accordance with a proper
24 judicial order or as otherwise provided by law, shall be
25 guilty of a Class A misdemeanor.
26 Nothing in this Act prevents the Director of Revenue from
27 publishing or making available to the public the names and
28 addresses of persons filing returns under this Act, or
29 reasonable statistics concerning the operation of the tax by
30 grouping the contents of returns so that the information in
31 any individual return is not disclosed.
32 Nothing in this Act prevents the Director of Revenue from
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1 divulging to the United States Government or the government
2 of any other state, or any officer or agency thereof, for
3 exclusively official purposes, information received by the
4 Department in administering this Act, provided that such
5 other governmental agency agrees to divulge requested tax
6 information to the Department.
7 The furnishing upon request of the Auditor General, or
8 his authorized agents, for official use, of returns filed and
9 information related thereto under this Act is deemed to be an
10 official purpose within the meaning of this Section.
11 The furnishing of financial information to a home rule
12 unit with a population in excess of 2,000,000 that has
13 imposed a tax similar to that imposed by this Act under its
14 home rule powers, upon request of the Chief Executive of the
15 home rule unit, is an official purpose within the meaning of
16 this Section, provided the home rule unit agrees in writing
17 to the requirements of this Section. Information so provided
18 is subject to all confidentiality provisions of this Section.
19 The written agreement shall provide for reciprocity,
20 limitations on access, disclosure, and procedures for
21 requesting information.
22 The Director may make available to any State agency,
23 including the Illinois Supreme Court, which licenses persons
24 to engage in any occupation, information that a person
25 licensed by such agency has failed to file returns under this
26 Act or pay the tax, penalty and interest shown therein, or
27 has failed to pay any final assessment of tax, penalty or
28 interest due under this Act. An assessment is final when all
29 proceedings in court for review of such assessment have
30 terminated or the time for the taking thereof has expired
31 without such proceedings being instituted.
32 The Director shall make available for public inspection
33 in the Department's principal office and for publication, at
34 cost, administrative decisions issued on or after January 1,
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1 1995. These decisions are to be made available in a manner so
2 that the following taxpayer information is not disclosed:
3 (1) The names, addresses, and identification
4 numbers of the taxpayer, related entities, and employees.
5 (2) At the sole discretion of the Director, trade
6 secrets or other confidential information identified as
7 such by the taxpayer, no later than 30 days after receipt
8 of an administrative decision, by such means as the
9 Department shall provide by rule.
10 The Director shall determine the appropriate extent of
11 the deletions allowed in paragraph (2). In the event the
12 taxpayer does not submit deletions, the Director shall make
13 only the deletions specified in paragraph (1).
14 The Director shall make available for public inspection
15 and publication an administrative decision within 180 days
16 after the issuance of the administrative decision. The term
17 "administrative decision" has the same meaning as defined in
18 Section 3-101 of Article III of the Code of Civil Procedure.
19 Costs collected under this Section shall be paid into the Tax
20 Compliance and Administration Fund.
21 Nothing contained in this Act shall prevent the Director
22 from divulging information to any person pursuant to a
23 request or authorization made by the taxpayer or by an
24 authorized representative of the taxpayer.
25 (Source: P.A. 90-491, eff. 1-1-98.)
26 Section 830. The Property Tax Code is amended by
27 changing Section 15-172 as follows:
28 (35 ILCS 200/15-172)
29 Sec. 15-172. Senior Citizens Assessment Freeze Homestead
30 Exemption.
31 (a) This Section may be cited as the Senior Citizens
32 Assessment Freeze Homestead Exemption.
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1 (b) As used in this Section:
2 "Applicant" means an individual who has filed an
3 application under this Section.
4 "Base amount" means the base year equalized assessed
5 value of the residence plus the first year's equalized
6 assessed value of any added improvements which increased the
7 assessed value of the residence after the base year.
8 "Base year" means the taxable year prior to the taxable
9 year for which the applicant first qualifies and applies for
10 the exemption provided that in the prior taxable year the
11 property was improved with a permanent structure that was
12 occupied as a residence by the applicant who was liable for
13 paying real property taxes on the property and who was either
14 (i) an owner of record of the property or had legal or
15 equitable interest in the property as evidenced by a written
16 instrument or (ii) had a legal or equitable interest as a
17 lessee in the parcel of property that was single family
18 residence.
19 "Chief County Assessment Officer" means the County
20 Assessor or Supervisor of Assessments of the county in which
21 the property is located.
22 "Equalized assessed value" means the assessed value as
23 equalized by the Illinois Department of Revenue.
24 "Household" means the applicant, the spouse of the
25 applicant, and all persons using the residence of the
26 applicant as their principal place of residence.
27 "Household income" means the combined income of the
28 members of a household for the calendar year preceding the
29 taxable year.
30 "Income" has the same meaning as provided in Section 3.07
31 of the Senior Citizens and Disabled Persons Property Tax
32 Relief and Pharmaceutical Assistance Act.
33 "Internal Revenue Code of 1986" means the United States
34 Internal Revenue Code of 1986 or any successor law or laws
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1 relating to federal income taxes in effect for the year
2 preceding the taxable year.
3 "Life care facility that qualifies as a cooperative"
4 means a facility as defined in Section 2 of the Life Care
5 Facilities Act.
6 "Residence" means the principal dwelling place and
7 appurtenant structures used for residential purposes in this
8 State occupied on January 1 of the taxable year by a
9 household and so much of the surrounding land, constituting
10 the parcel upon which the dwelling place is situated, as is
11 used for residential purposes. If the Chief County Assessment
12 Officer has established a specific legal description for a
13 portion of property constituting the residence, then that
14 portion of property shall be deemed the residence for the
15 purposes of this Section.
16 "Taxable year" means the calendar year during which ad
17 valorem property taxes payable in the next succeeding year
18 are levied.
19 (c) Beginning in taxable year 1994, a senior citizens
20 assessment freeze homestead exemption is granted for real
21 property that is improved with a permanent structure that is
22 occupied as a residence by an applicant who (i) is 65 years
23 of age or older during the taxable year, (ii) has a household
24 income of $35,000 or less, (iii) is liable for paying real
25 property taxes on the property, and (iv) is an owner of
26 record of the property or has a legal or equitable interest
27 in the property as evidenced by a written instrument. This
28 homestead exemption shall also apply to a leasehold interest
29 in a parcel of property improved with a permanent structure
30 that is a single family residence that is occupied as a
31 residence by a person who (i) is 65 years of age or older
32 during the taxable year, (ii) has a household income of
33 $35,000 or less, (iii) has a legal or equitable ownership
34 interest in the property as lessee, and (iv) is liable for
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1 the payment of real property taxes on that property.
2 The amount of this exemption shall be the equalized
3 assessed value of the residence in the taxable year for which
4 application is made minus the base amount.
5 When the applicant is a surviving spouse of an applicant
6 for a prior year for the same residence for which an
7 exemption under this Section has been granted, the base year
8 and base amount for that residence are the same as for the
9 applicant for the prior year.
10 Each year at the time the assessment books are certified
11 to the County Clerk, the Board of Review or Board of Appeals
12 shall give to the County Clerk a list of the assessed values
13 of improvements on each parcel qualifying for this exemption
14 that were added after the base year for this parcel and that
15 increased the assessed value of the property.
16 In the case of land improved with an apartment building
17 owned and operated as a cooperative or a building that is a
18 life care facility that qualifies as a cooperative, the
19 maximum reduction from the equalized assessed value of the
20 property is limited to the sum of the reductions calculated
21 for each unit occupied as a residence by a person or persons
22 65 years of age or older with a household income of $35,000
23 or less who is liable, by contract with the owner or owners
24 of record, for paying real property taxes on the property and
25 who is an owner of record of a legal or equitable interest in
26 the cooperative apartment building, other than a leasehold
27 interest. In the instance of a cooperative where a homestead
28 exemption has been granted under this Section, the
29 cooperative association or its management firm shall credit
30 the savings resulting from that exemption only to the
31 apportioned tax liability of the owner who qualified for the
32 exemption. Any person who willfully refuses to credit that
33 savings to an owner who qualifies for the exemption is guilty
34 of a Class B misdemeanor.
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1 When a homestead exemption has been granted under this
2 Section and an applicant then becomes a resident of a
3 facility licensed under the Nursing Home Care Act, the
4 exemption shall be granted in subsequent years so long as the
5 residence (i) continues to be occupied by the qualified
6 applicant's spouse or (ii) if remaining unoccupied, is still
7 owned by the qualified applicant for the homestead exemption.
8 Beginning January 1, 1997, when an individual dies who
9 would have qualified for an exemption under this Section, and
10 the surviving spouse does not independently qualify for this
11 exemption because of age, the exemption under this Section
12 shall be granted to the surviving spouse for the taxable year
13 preceding and the taxable year of the death, provided that,
14 except for age, the surviving spouse meets all other
15 qualifications for the granting of this exemption for those
16 years.
17 When married persons maintain separate residences, the
18 exemption provided for in this Section may be claimed by only
19 one of such persons and for only one residence.
20 For taxable year 1994 only, in counties having less than
21 3,000,000 inhabitants, to receive the exemption, a person
22 shall submit an application by February 15, 1995 to the Chief
23 County Assessment Officer of the county in which the property
24 is located. In counties having 3,000,000 or more
25 inhabitants, for taxable year 1994 and all subsequent taxable
26 years, to receive the exemption, a person may submit an
27 application to the Chief County Assessment Officer of the
28 county in which the property is located during such period as
29 may be specified by the Chief County Assessment Officer. The
30 Chief County Assessment Officer in counties of 3,000,000 or
31 more inhabitants shall annually give notice of the
32 application period by mail or by publication. In counties
33 having less than 3,000,000 inhabitants, beginning with
34 taxable year 1995 and thereafter, to receive the exemption, a
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1 person shall submit an application by July 1 of each taxable
2 year to the Chief County Assessment Officer of the county in
3 which the property is located. A county may, by ordinance,
4 establish a date for submission of applications that is
5 different than July 1. The applicant shall submit with the
6 application an affidavit of the applicant's total household
7 income, age, marital status (and if married the name and
8 address of the applicant's spouse, if known), and principal
9 dwelling place of members of the household on January 1 of
10 the taxable year. The Department shall establish, by rule, a
11 method for verifying the accuracy of affidavits filed by
12 applicants under this Section. The applications shall be
13 clearly marked as applications for the Senior Citizens
14 Assessment Freeze Homestead Exemption.
15 Notwithstanding any other provision to the contrary, in
16 counties having fewer than 3,000,000 inhabitants, if an
17 applicant fails to file the application required by this
18 Section in a timely manner and this failure to file is due to
19 a mental or physical condition sufficiently severe so as to
20 render the applicant incapable of filing the application in a
21 timely manner, the Chief County Assessment Officer may extend
22 the filing deadline for a period of 30 days after the
23 applicant regains the capability to file the application, but
24 in no case may the filing deadline be extended beyond 3
25 months of the original filing deadline. In order to receive
26 the extension provided in this paragraph, the applicant shall
27 provide the Chief County Assessment Officer with a signed
28 statement from the applicant's physician stating the nature
29 and extent of the condition, that, in the physician's
30 opinion, the condition was so severe that it rendered the
31 applicant incapable of filing the application in a timely
32 manner, and the date on which the applicant regained the
33 capability to file the application.
34 Beginning January 1, 1998, notwithstanding any other
-25- LRB9000316MWcdam
1 provision to the contrary, in counties having fewer than
2 3,000,000 inhabitants, if an applicant fails to file the
3 application required by this Section in a timely manner and
4 this failure to file is due to a mental or physical condition
5 sufficiently severe so as to render the applicant incapable
6 of filing the application in a timely manner, the Chief
7 County Assessment Officer may extend the filing deadline for
8 a period of 3 months. In order to receive the extension
9 provided in this paragraph, the applicant shall provide the
10 Chief County Assessment Officer with a signed statement from
11 the applicant's physician stating the nature and extent of
12 the condition, and that, in the physician's opinion, the
13 condition was so severe that it rendered the applicant
14 incapable of filing the application in a timely manner.
15 In counties having less than 3,000,000 inhabitants, if an
16 applicant was denied an exemption in taxable year 1994 and
17 the denial occurred due to an error on the part of an
18 assessment official, or his or her agent or employee, then
19 beginning in taxable year 1997 the applicant's base year, for
20 purposes of determining the amount of the exemption, shall be
21 1993 rather than 1994. In addition, in taxable year 1997, the
22 applicant's exemption shall also include an amount equal to
23 (i) the amount of any exemption denied to the applicant in
24 taxable year 1995 as a result of using 1994, rather than
25 1993, as the base year, (ii) the amount of any exemption
26 denied to the applicant in taxable year 1996 as a result of
27 using 1994, rather than 1993, as the base year, and (iii) the
28 amount of the exemption erroneously denied for taxable year
29 1994.
30 For purposes of this Section, a person who will be 65
31 years of age during the current taxable year shall be
32 eligible to apply for the homestead exemption during that
33 taxable year. Application shall be made during the
34 application period in effect for the county of his or her
-26- LRB9000316MWcdam
1 residence.
2 The Chief County Assessment Officer may determine the
3 eligibility of a life care facility that qualifies as a
4 cooperative to receive the benefits provided by this Section
5 by use of an affidavit, application, visual inspection,
6 questionnaire, or other reasonable method in order to insure
7 that the tax savings resulting from the exemption are
8 credited by the management firm to the apportioned tax
9 liability of each qualifying resident. The Chief County
10 Assessment Officer may request reasonable proof that the
11 management firm has so credited that exemption.
12 Except as provided in this Section, all information
13 received by the chief county assessment officer or the
14 Department from applications filed under this Section, or
15 from any investigation conducted under the provisions of this
16 Section, shall be confidential, except for official purposes
17 or pursuant to Section 2.5 of the Tax Collection Suit Act
18 pursuant to official procedures for collection of any State
19 or local tax or enforcement of any civil or criminal penalty
20 or sanction imposed by this Act or by any statute or
21 ordinance imposing a State or local tax. Any person who
22 divulges any such information in any manner, except in
23 accordance with a proper judicial order, is guilty of a Class
24 A misdemeanor.
25 Nothing contained in this Section shall prevent the
26 Director or chief county assessment officer from publishing
27 or making available reasonable statistics concerning the
28 operation of the exemption contained in this Section in which
29 the contents of claims are grouped into aggregates in such a
30 way that information contained in any individual claim shall
31 not be disclosed.
32 (d) Each Chief County Assessment Officer shall annually
33 publish a notice of availability of the exemption provided
34 under this Section. The notice shall be published at least
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1 60 days but no more than 75 days prior to the date on which
2 the application must be submitted to the Chief County
3 Assessment Officer of the county in which the property is
4 located. The notice shall appear in a newspaper of general
5 circulation in the county.
6 (Source: P.A. 89-62, eff. 1-1-96; 89-426, eff. 6-1-96;
7 89-557, eff. 1-1-97; 89-581, eff. 1-1-97; 89-626, eff.
8 8-9-96; 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
9 eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
10 revised 12-23-97.)
11 Section 835. The Illinois Estate and Generation-Skipping
12 Transfer Tax Act is amended by changing Section 6 as follows:
13 (35 ILCS 405/6) (from Ch. 120, par. 405A-6)
14 Sec. 6. Returns and payments.
15 (a) Due Dates. The Illinois transfer tax shall be paid
16 and the Illinois transfer tax return shall be filed on the
17 due date or dates, respectively, including extensions, for
18 paying the related federal transfer tax and filing the
19 related federal return.
20 (b) Installment payments and deferral. In the event
21 that any portion of the federal transfer tax is deferred or
22 to be paid in installments under the provisions of the
23 Internal Revenue Code, the portion of the Illinois transfer
24 tax which is subject to deferral or payable in installments
25 shall be determined by multiplying the Illinois transfer tax
26 by a fraction, the numerator of which is the gross value of
27 the assets included in the transferred property having a tax
28 situs in this State and which give rise to the deferred or
29 installment payment under the Internal Revenue Code, and the
30 denominator of which is the gross value of all assets
31 included in the transferred property having a tax situs in
32 this State. Deferred payments and installment payments, with
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1 interest, shall be paid at the same time and in the same
2 manner as payments of the federal transfer tax are required
3 to be made under the applicable Sections of the Internal
4 Revenue Code, provided that the rate of interest on unpaid
5 amounts of Illinois transfer tax shall be determined under
6 this Act. Acceleration of payment under this Section shall
7 occur under the same circumstances and in the same manner as
8 provided in the Internal Revenue Code.
9 (c) Who shall file and pay. The Illinois transfer tax
10 return (including any supplemental or amended return) shall
11 be filed, and the Illinois transfer tax (including any
12 additional tax that may become due) shall be paid by the same
13 person or persons, respectively, who are required to pay the
14 related federal transfer tax and file the related federal
15 return.
16 (d) Where to file return. The executed Illinois
17 transfer tax return shall be filed with the Attorney General.
18 In addition, a copy of the Illinois transfer tax return shall
19 be filed with the county treasurer to whom the Illinois
20 transfer tax is paid, determined under subsection (e) of this
21 Section.
22 (e) Where to pay tax. The Illinois transfer tax shall
23 be paid to the treasurer of the county determined under the
24 following rules:
25 (1) Illinois Estate Tax. The Illinois estate tax
26 shall be paid to the treasurer of the county in which the
27 decedent was a resident on the date of the decedent's
28 death or, if the decedent was not a resident of this
29 State on the date of death, 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 (2) Illinois Generation-Skipping Transfer Tax. The
33 Illinois generation-skipping transfer tax involving
34 transferred property from or in a resident trust shall be
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1 paid to the county treasurer for the county in which the
2 grantor resided at the time the trust became irrevocable
3 (in the case of an inter vivos trust) or the county in
4 which the decedent resided at death (in the case of a
5 trust created by the will of a decedent). In the case of
6 an Illinois generation-skipping transfer tax involving
7 transferred property from or in a non-resident trust, the
8 Illinois generation-skipping transfer tax shall be paid
9 to the county treasurer for the county in which the
10 greater part, by gross value, of the transferred property
11 with a tax situs in this State is located.
12 (f) Forms; confidentiality. The Illinois transfer tax
13 return shall be in all respects in the manner and form
14 prescribed by the regulations of the Attorney General. At
15 the same time the Illinois transfer tax return is filed, the
16 person required to file shall also file with the Attorney
17 General a copy of the related federal return. The Illinois
18 transfer tax return and the copy of the federal return filed
19 with the Attorney General or any county treasurer shall be
20 confidential, and the Attorney General, each county treasurer
21 and all of their assistants or employees are prohibited from
22 divulging in any manner any of the contents of those returns,
23 except only in a proceeding instituted under the provisions
24 of this Act or pursuant to Section 2.5 of the Tax Collection
25 Suit Act.
26 (g) County Treasurer shall accept payment. No county
27 treasurer shall refuse to accept payment of any amount due
28 under this Act on the grounds that the county treasurer has
29 not yet received a copy of the appropriate Illinois transfer
30 tax return.
31 (Source: P.A. 86-737.)
32 Section 840. The Messages Tax Act is amended by changing
33 Section 11 as follows:
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1 (35 ILCS 610/11) (from Ch. 120, par. 467.11)
2 Sec. 11. All information received by the Department from
3 returns filed under this Act, or from any investigations
4 conducted under this Act, shall be confidential, except for
5 official purposes or pursuant to Section 2.5 of the Tax
6 Collection Suit Act, and any person who divulges any such
7 information in any manner, except in accordance with a proper
8 judicial order or as otherwise provided by law, shall be
9 guilty of a Class B misdemeanor.
10 Provided, that nothing contained in this Act shall
11 prevent the Director from publishing or making available to
12 the public the names and addresses of taxpayers filing
13 returns under this Act, or from publishing or making
14 available reasonable statistics concerning the operation of
15 the tax wherein the contents of returns are grouped into
16 aggregates in such a way that the information contained in
17 any individual return shall not be disclosed.
18 And provided, that nothing contained in this Act shall
19 prevent the Director from making available to the United
20 States Government or any officer or agency thereof, for
21 exclusively official purposes, information received by the
22 Department in the administration of this Act.
23 The furnishing upon request of the Auditor General, or
24 his authorized agents, for official use, of returns filed and
25 information related thereto under this Act is deemed to be an
26 official purpose within the meaning of this Section.
27 The Director may make available to any State agency,
28 including the Illinois Supreme Court, which licenses persons
29 to engage in any occupation, information that a person
30 licensed by such agency has failed to file returns under this
31 Act or pay the tax, penalty and interest shown therein, or
32 has failed to pay any final assessment of tax, penalty or
33 interest due under this Act. An assessment is final when all
34 proceedings in court for review of such assessment have
-31- LRB9000316MWcdam
1 terminated or the time for the taking thereof has expired
2 without such proceedings being instituted.
3 The Director shall make available for public inspection
4 in the Department's principal office and for publication, at
5 cost, administrative decisions issued on or after January 1,
6 1995. These decisions are to be made available in a manner so
7 that the following taxpayer information is not disclosed:
8 (1) The names, addresses, and identification
9 numbers of the taxpayer, related entities, and employees.
10 (2) At the sole discretion of the Director, trade
11 secrets or other confidential information identified as
12 such by the taxpayer, no later than 30 days after receipt
13 of an administrative decision, by such means as the
14 Department shall provide by rule.
15 The Director shall determine the appropriate extent of
16 the deletions allowed in paragraph (2). In the event the
17 taxpayer does not submit deletions, the Director shall make
18 only the deletions specified in paragraph (1).
19 The Director shall make available for public inspection
20 and publication an administrative decision within 180 days
21 after the issuance of the administrative decision. The term
22 "administrative decision" has the same meaning as defined in
23 Section 3-101 of Article III of the Code of Civil Procedure.
24 Costs collected under this Section shall be paid into the Tax
25 Compliance and Administration Fund.
26 Nothing contained in this Act shall prevent the Director
27 from divulging information to any person pursuant to a
28 request or authorization made by the taxpayer or by an
29 authorized representative of the taxpayer.
30 (Source: P.A. 90-491, eff. 1-1-98.)
31 Section 845. The Gas Revenue Tax Act is amended by
32 changing Section 11 as follows:
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1 (35 ILCS 615/11) (from Ch. 120, par. 467.26)
2 Sec. 11. All information received by the Department from
3 returns filed under this Act, or from any investigations
4 conducted under this Act, shall be confidential, except for
5 official purposes or pursuant to Section 2.5 of the Tax
6 Collection Suit Act, and any person who divulges any such
7 information in any manner, except in accordance with a proper
8 judicial order or as otherwise provided by law, shall be
9 guilty of a Class B misdemeanor.
10 Provided, that nothing contained in this Act shall
11 prevent the Director from publishing or making available to
12 the public the names and addresses of taxpayers filing
13 returns under this Act, or from publishing or making
14 available reasonable statistics concerning the operation of
15 the tax wherein the contents of returns are grouped into
16 aggregates in such a way that the information contained in
17 any individual return shall not be disclosed.
18 And provided, that nothing contained in this Act shall
19 prevent the Director from making available to the United
20 States Government or any officer or agency thereof, for
21 exclusively official purposes, information received by the
22 Department in the administration of this Act.
23 The furnishing upon request of the Auditor General, or
24 his authorized agents, for official use, of returns filed and
25 information related thereto under this Act is deemed to be an
26 official purpose within the meaning of this Section.
27 The Director may make available to any State agency,
28 including the Illinois Supreme Court, which licenses persons
29 to engage in any occupation, information that a person
30 licensed by such agency has failed to file returns under this
31 Act or pay the tax, penalty and interest shown therein, or
32 has failed to pay any final assessment of tax, penalty or
33 interest due under this Act. An assessment is final when all
34 proceedings in court for review of such assessment have
-33- LRB9000316MWcdam
1 terminated or the time for the taking thereof has expired
2 without such proceedings being instituted.
3 The Director shall make available for public inspection
4 in the Department's principal office and for publication, at
5 cost, administrative decisions issued on or after January 1,
6 1995. These decisions are to be made available in a manner so
7 that the following taxpayer information is not disclosed:
8 (1) The names, addresses, and identification
9 numbers of the taxpayer, related entities, and employees.
10 (2) At the sole discretion of the Director, trade
11 secrets or other confidential information identified as
12 such by the taxpayer, no later than 30 days after receipt
13 of an administrative decision, by such means as the
14 Department shall provide by rule.
15 The Director shall determine the appropriate extent of
16 the deletions allowed in paragraph (2). In the event the
17 taxpayer does not submit deletions, the Director shall make
18 only the deletions specified in paragraph (1).
19 The Director shall make available for public inspection
20 and publication an administrative decision within 180 days
21 after the issuance of the administrative decision. The term
22 "administrative decision" has the same meaning as defined in
23 Section 3-101 of Article III of the Code of Civil Procedure.
24 Costs collected under this Section shall be paid into the Tax
25 Compliance and Administration Fund.
26 Nothing contained in this Act shall prevent the Director
27 from divulging information to any person pursuant to a
28 request or authorization made by the taxpayer or by an
29 authorized representative of the taxpayer.
30 (Source: P.A. 90-491, eff. 1-1-98.)
31 Section 850. The Public Utilities Revenue Act is amended
32 by changing Section 11 as follows:
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1 (35 ILCS 620/11) (from Ch. 120, par. 478)
2 Sec. 11. All information received by the Department from
3 returns filed under this Act, or from any investigations
4 conducted under this Act, shall be confidential, except for
5 official purposes or pursuant to Section 2.5 of the Tax
6 Collection Suit Act, and any person who divulges any such
7 information in any manner, except in accordance with a proper
8 judicial order or as otherwise provided by law, shall be
9 guilty of a Class B misdemeanor.
10 Provided, that nothing contained in this Act shall
11 prevent the Director from publishing or making available to
12 the public the names and addresses of taxpayers filing
13 returns under this Act, or from publishing or making
14 available reasonable statistics concerning the operation of
15 the tax wherein the contents of returns are grouped into
16 aggregates in such a way that the information contained in
17 any individual return shall not be disclosed.
18 And provided, that nothing contained in this Act shall
19 prevent the Director from making available to the United
20 States Government or any officer or agency thereof, for
21 exclusively official purposes, information received by the
22 Department in the administration of this Act.
23 The furnishing upon request of the Auditor General, or
24 his authorized agents, for official use, of returns filed and
25 information related thereto under this Act is deemed to be an
26 official purpose within the meaning of this Section.
27 The Director may make available to any State agency,
28 including the Illinois Supreme Court, which licenses persons
29 to engage in any occupation, information that a person
30 licensed by such agency has failed to file returns under this
31 Act or pay the tax, penalty and interest shown therein, or
32 has failed to pay any final assessment of tax, penalty or
33 interest due under this Act. An assessment is final when all
34 proceedings in court for review of such assessment have
-35- LRB9000316MWcdam
1 terminated or the time for the taking thereof has expired
2 without such proceedings being instituted.
3 The Director shall make available for public inspection
4 in the Department's principal office and for publication, at
5 cost, administrative decisions issued on or after January 1,
6 1995. These decisions are to be made available in a manner so
7 that the following taxpayer information is not disclosed:
8 (1) The names, addresses, and identification
9 numbers of the taxpayer, related entities, and employees.
10 (2) At the sole discretion of the Director, trade
11 secrets or other confidential information identified as
12 such by the taxpayer, no later than 30 days after receipt
13 of an administrative decision, by such means as the
14 Department shall provide by rule.
15 The Director shall determine the appropriate extent of
16 the deletions allowed in paragraph (2). In the event the
17 taxpayer does not submit deletions, the Director shall make
18 only the deletions specified in paragraph (1).
19 The Director shall make available for public inspection
20 and publication an administrative decision within 180 days
21 after the issuance of the administrative decision. The term
22 "administrative decision" has the same meaning as defined in
23 Section 3-101 of Article III of the Code of Civil Procedure.
24 Costs collected under this Section shall be paid into the Tax
25 Compliance and Administration Fund.
26 Nothing contained in this Act shall prevent the Director
27 from divulging information to any person pursuant to a
28 request or authorization made by the taxpayer or by an
29 authorized representative of the taxpayer.
30 (Source: P.A. 90-491, eff. 1-1-98.)
31 Section 855. The Water Company Invested Capital Tax Act
32 is amended by changing Section 11 as follows:
-36- LRB9000316MWcdam
1 (35 ILCS 625/11) (from Ch. 120, par. 1421)
2 Sec. 11. All information received by the Department from
3 returns filed under this Act, or from any investigations
4 conducted under this Act, shall be confidential, except for
5 official purposes or pursuant to Section 2.5 of the Tax
6 Collection Suit Act, and any person who divulges any such
7 information in any manner, except in accordance with a proper
8 judicial order or as otherwise provided by law, shall be
9 guilty of a Class B misdemeanor.
10 Nothing contained in this Act shall prevent the Director
11 from publishing or making available to the public the names
12 and addresses of taxpayers filing returns under this Act, or
13 from publishing or making available reasonable statistics
14 concerning the operation of the tax wherein the contents of
15 returns are grouped into aggregates in such a way that the
16 information contained in any individual return shall not be
17 disclosed.
18 Nothing contained in this Act shall prevent the Director
19 from making available to the United States Government or any
20 officer or agency thereof, for exclusively official purposes,
21 information received by the Department in the administration
22 of this Act.
23 The furnishing upon request of the Auditor General, or
24 his authorized agents, for official use, of returns filed and
25 information related thereto under this Act is deemed to be an
26 official purpose within the meaning of this Section.
27 The Director may make available to any State agency,
28 including the Illinois Supreme Court, which licenses persons
29 to engage in any occupation, information that a person
30 licensed by such agency has failed to file returns under this
31 Act or pay the tax, penalty and interest shown therein, or
32 has failed to pay any final assessment of tax, penalty or
33 interest due under this Act. An assessment is final when all
34 proceedings in court for review of such assessment have
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1 terminated or the time for the taking thereof has expired
2 without such proceedings being instituted.
3 Nothing contained in this Act shall prevent the Director
4 from divulging information to any person pursuant to a
5 request or authorization made by the taxpayer or by an
6 authorized representative of the taxpayer.
7 (Source: P.A. 90-491, eff. 1-1-98.)
8 Section 860. The Telecommunications Excise Tax Act is
9 amended by changing Section 15 as follows:
10 (35 ILCS 630/15) (from Ch. 120, par. 2015)
11 Sec. 15. Confidential information. All information
12 received by the Department from returns filed under this
13 Article, or from any investigations conducted under this
14 Article, shall be confidential, except for official purposes
15 or pursuant to Section 2.5 of the Tax Collection Suit Act,
16 and any person who divulges any such information in any
17 manner, except in accordance with a proper judicial order or
18 as otherwise provided by law, shall be guilty of a Class B
19 misdemeanor.
20 Provided, that nothing contained in this Article shall
21 prevent the Director from publishing or making available to
22 the public the names and addresses of retailers or taxpayers
23 filing returns under this Article, or from publishing or
24 making available reasonable statistics concerning the
25 operation of the tax wherein the contents of returns are
26 grouped into aggregates in such a way that the information
27 contained in any individual return shall not be disclosed.
28 And provided, that nothing contained in this Article
29 shall prevent the Director from making available to the
30 United States Government or the government of any other
31 state, or any officer or agency thereof, for exclusively
32 official purposes, information received by the Department in
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1 the administration of this Article, if such other
2 governmental agency agrees to divulge requested tax
3 information to the Department.
4 The furnishing upon request of the Auditor General, or
5 his authorized agents, for official use, of returns filed and
6 information related thereto under this Article is deemed to
7 be an official purpose within the meaning of this Section.
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 865. The Tax Collection Suit Act is amended by
3 adding Section 2.5 as follows:
4 (35 ILCS 705/2.5 new)
5 Sec. 2.5. Collection efforts of the Department. In
6 addition to any methods to collect delinquent taxes that are
7 authorized by the Illinois Income Tax Act, the Department may
8 contract with private collection entities, make public any
9 personal information gathered by the Department, or implement
10 other methods of collection deemed necessary by the
11 Department.
12 Before personal information is made public, the
13 Department shall give a 30-day written notice to the
14 delinquent party. If the delinquent party pays the
15 delinquency or makes arrangements with the Department to pay
16 the delinquency, then the Department shall keep the personal
17 information confidential.
18 Section 999. Effective date. This Act takes effect upon
19 becoming law.".