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90_HB2671enr
20 ILCS 2505/39b54 new
Amends the Civil Administrative Code. Provides that the
Director of the Department of Revenue shall annually disclose
a list of all taxpayers, including but not limited to
individuals, trusts, partnerships, corporations, and other
taxable entities, that are delinquent in the payment of their
State tax liabilities in an amount greater than $5,000 for a
period of 6 months from the time that the taxes were
assessed. Requires that at least 90 days before the
disclosure of the name of any delinquent taxpayer, the
Director shall mail a written notice to each delinquent
taxpayer by certified mail detailing the amount and nature of
the delinquency and the intended disclosure of the
delinquency. Provides that if the delinquent tax has not
been paid 60 days after the notice, the Director shall
disclose the tax in the list of delinquent taxpayers.
Provides that the names shall not be included if the
delinquent taxpayer has a payment plan with the Department or
if the tax is under appeal before a court, the Department, or
the Property Tax Appeal Board. Provides that the list shall
be available for public inspection at the Department or by
other means of publication, including the Internet. Effective
January 1, 1999.
LRB9008005KDks
HB2671 Enrolled LRB9008005KDks
1 AN ACT to amend the Civil Administrative Code by adding
2 Section 39b54.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Civil Administrative Code is amended by
6 adding Section 39b54 as follows:
7 (20 ILCS 2505/39b54 new)
8 Sec. 39b54. Public list of delinquent State taxes.
9 (a) The Director may annually disclose a list of all
10 taxpayers, including but not limited to individuals, trusts,
11 partnerships, corporations, and other taxable entities, that
12 are delinquent in the payment of tax liabilities collected by
13 the Department. The list shall include only those taxpayers
14 with total final liabilities for all taxes collected by the
15 Department (including penalties and interest) in an amount
16 greater than $10,000 (or such greater amount as established
17 by the Department by rule) for a period of 6 months (or such
18 longer period as established by the Department by rule) from
19 the time that the taxes were assessed or became final, as
20 provided in the statute imposing the tax. The list shall
21 contain the name, address, types of taxes, month and year in
22 which each tax liability was assessed or became final, the
23 amount of each tax outstanding of each delinquent taxpayer,
24 and, in the case of a corporate taxpayer, the name of the
25 current president of record of the corporation.
26 (b) At least 90 days before the disclosure of the name
27 of any delinquent taxpayer prescribed in subsection (a), the
28 Director shall mail a written notice to each delinquent
29 taxpayer by certified mail addressed to the delinquent
30 taxpayer at his or her last or usual place of business or
31 abode detailing the amount and nature of the delinquency and
HB2671 Enrolled -2- LRB9008005KDks
1 the intended disclosure of the delinquency. If the
2 delinquent tax has not been paid 60 days after the notice was
3 delivered or the Department has been notified that delivery
4 was refused or unclaimed, and the taxpayer has not, since the
5 mailing of the notice, either entered into a written
6 agreement with the Department for payment of the delinquency
7 or corrected a default in an existing agreement to the
8 satisfaction of the Director, the Director may disclose the
9 tax in the list of delinquent taxpayers.
10 (c) Unpaid taxes shall not be deemed to be delinquent
11 and subject to disclosure if (i) a written agreement for
12 payment exists without default between the taxpayer and the
13 Department or (ii) the tax liability is the subject of an
14 administrative hearing, administrative review, or judicial
15 review.
16 (d) The list shall be available for public inspection at
17 the Department or by other means of publication, including
18 the Internet.
19 (e) The Department shall prescribe reasonable rules for
20 the administration and implementation of this Section.
21 (f) Any disclosure made by the Director in a good faith
22 effort to comply with this Section shall not be considered a
23 violation of any statute prohibiting disclosure of taxpayer
24 information.
25 Section 99. Effective date. This Act takes effect
26 January 1, 1999.