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90_HB1471
35 ILCS 5/911.2 new
730 ILCS 5/5-9-4 from Ch. 38, par. 1005-9-4
Amends the Illinois Income Tax Act. Requires the
Department of Revenue to withhold the refund of a taxpayer
who has defaulted on a fine, court fee, restitution, or court
costs. Amends the Unified Code of Corrections to require the
court to order withholding of any income tax refund of a
defendant who defaulted on these fines, court fees,
restitution, or court costs. Provides that 5% of the refund
shall be retained to process the withholding. The remainder
shall be returned to the county for which the default is
owed.
LRB9003414RCks
LRB9003414RCks
1 AN ACT to authorize the withholding of income tax refunds
2 to pay for defaulted fines, court fees, restitution, and
3 court costs.
4 Be it enacted by the People of the State of Illinois,
5 represented in the General Assembly:
6 Section 5. The Illinois Income Tax Act is amended by
7 adding Section 911.2 as follows:
8 (35 ILCS 5/911.2 new)
9 Sec. 911.2. Withholding of refund to pay fines, court
10 fees, restitution, and court costs. The Department shall
11 withhold the refund of a taxpayer who has defaulted on a
12 fine, court fee, restitution, or court costs. The clerk of
13 the circuit court shall send written notification to the
14 Department of the names and addresses of persons who have so
15 defaulted.
16 Section 10. The Unified Code of Corrections is amended
17 by changing Section 5-9-4 as follows:
18 (730 ILCS 5/5-9-4) (from Ch. 38, par. 1005-9-4)
19 Sec. 5-9-4. Order of Withholding.
20 (a) The court may enter an order of withholding to
21 collect the amount of a fine imposed on an offender in
22 accordance with Part 8 of Article XII of the Code of Civil
23 Procedure.
24 (b) The court shall enter an order directing the
25 Department of Revenue to withhold the income tax refund owed
26 to a defendant who has defaulted on a fine, court fee,
27 restitution, or court costs. The court shall order that 5%
28 of the refund be retained by the Department of Revenue to pay
29 for administrative costs of withholding. The 5% amount shall
-2- LRB8903414RCks
1 be transmitted by the Department of Revenue to the State
2 Treasurer for deposit into the State Treasury. The remainder
3 shall be transmitted to the county for which the fines, court
4 fees, restitution, or court costs are owed.
5 (Source: P.A. 87-609.)