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90_SB0785eng
35 ILCS 5/917 from Ch. 120, par. 9-917
35 ILCS 105/8 from Ch. 120, par. 439.8
35 ILCS 115/8 from Ch. 120, par. 439.108
35 ILCS 120/11 from Ch. 120, par. 450
35 ILCS 630/5 from Ch. 120, par. 2005
35 ILCS 735/3-7 from Ch. 120, par. 2603-7
405 ILCS 5/5-105.1 new
405 ILCS 5/5-111 from Ch. 91 1/2, par. 5-111
35 ILCS 405/16 from Ch. 120, par. 405A-16
820 ILCS 405/1900 from Ch. 48, par. 640
Amends the Illinois Income Tax Act, the Retailer's
Occupation Tax Act, and the Unemployment Insurance Act to
authorize the disclosure of certain taxpayer information to
State agencies and the Attorney General in the case of a
taxpayer owing a debt to the State or any of its agencies.
Amends the Use Tax Act, the Service Use Tax Act, and the
Telecommunications Excise Tax Act. Deletes current
provisions stating that amounts due under the Act constitute
a debt to the State. Provides that a retailer or serviceman
authorized to collect the taxes is liable for those taxes
unless the retailer or serviceman pays the tax under the
Retailers' Occupation Tax Act or the Service Occupation Tax
Act. Provides that to the extent the retailer or serviceman
collects the taxes, the taxes are held in trust for the
benefit of the Department of Revenue. Amends the Uniform
Penalty and Interest Act. Provides that any person who
collects, withholds, or receives a tax under the Act holds
the amount collected in trust for the Department of Revenue.
Amends the Mental Health and Developmental Disabilities Code
to provide that when a person neglects to pay charges due to
the Department under the Code, the amount owed, plus
interest, is a lien in favor of the State upon all property
and rights to property of that person. Amends the Illinois
Estate and Generation-Skipping Transfer Tax Act. Requires
disclosure of certain federal estate tax information to the
Attorney General if there is possible Illinois estate tax
liability. Effective immediately.
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1 AN ACT in relation to State government, amending named
2 Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Income Tax Act is amended by
6 changing Section 917 as follows:
7 (35 ILCS 5/917) (from Ch. 120, par. 9-917)
8 (Text of Section before amendment by P.A. 89-507)
9 Sec. 917. Confidentiality and information sharing.
10 (a) Confidentiality. Except as provided in this Section,
11 all information received by the Department from returns filed
12 under this Act, or from any investigation conducted under the
13 provisions of this Act, shall be confidential, except for
14 official purposes within the Department or pursuant to
15 official procedures for collection of any State tax or
16 pursuant to an investigation or audit by the Illinois State
17 Scholarship Commission of a delinquent student loan or
18 monetary award or enforcement of any civil or criminal
19 penalty or sanction imposed by this Act or by another statute
20 imposing a State tax, and any person who divulges any such
21 information in any manner, except for such purposes and
22 pursuant to order of the Director or in accordance with a
23 proper judicial order, shall be guilty of a Class A
24 misdemeanor. However, the provisions of this paragraph are
25 not applicable to information furnished to a licensed
26 attorney representing the taxpayer where an appeal or a
27 protest has been filed on behalf of the taxpayer.
28 (b) Public information. Nothing contained in this Act
29 shall prevent the Director from publishing or making
30 available to the public the names and addresses of persons
31 filing returns under this Act, or from publishing or making
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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 (c) Governmental agencies. The Director may make
6 available to the Secretary of the Treasury of the United
7 States or his delegate, or the proper officer or his delegate
8 of any other state imposing a tax upon or measured by income,
9 for exclusively official purposes, information received by
10 the Department in the administration of this Act, but such
11 permission shall be granted only if the United States or such
12 other state, as the case may be, grants the Department
13 substantially similar privileges. The Director may exchange
14 information with the Illinois Department of Public Aid for
15 the purpose of verifying sources and amounts of income and
16 for other purposes directly connected with the administration
17 of this Act and The Illinois Public Aid Code. The Director
18 may exchange information with the Director of the Department
19 of Employment Security for the purpose of verifying sources
20 and amounts of income and for other purposes directly
21 connected with the administration of this Act and Acts
22 administered by the Department of Employment Security. The
23 Director may make available to the Illinois Industrial
24 Commission information regarding employers for the purpose of
25 verifying the insurance coverage required under the Workers'
26 Compensation Act and Workers' Occupational Diseases Act.
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. The Director may also make
34 available to the Secretary of State information that a
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1 corporation which has been issued a certificate of
2 incorporation by the Secretary of State has failed to file
3 returns under this Act or pay the tax, penalty and interest
4 shown therein, or has failed to pay any final assessment of
5 tax, penalty or interest due under this Act. An assessment is
6 final when all proceedings in court for review of such
7 assessment have terminated or the time for the taking thereof
8 has expired without such proceedings being instituted. For
9 taxable years ending on or after December 31, 1987, the
10 Director may make available to the Director or principal
11 officer of any Department of the State of Illinois,
12 information that a person employed by such Department has
13 failed to file returns under this Act or pay the tax, penalty
14 and interest shown therein. For purposes of this paragraph,
15 the word "Department" shall have the same meaning as provided
16 in Section 3 of the State Employees Group Insurance Act of
17 1971. In addition, the Director may make available to another
18 State agency information regarding a taxpayer's place of
19 employment, bank accounts, or other financial information
20 contained in the Department's records if the taxpayer owes a
21 debt to the State agency making the request for information.
22 The Director may also make such employment and financial
23 information on a taxpayer available to the Attorney General
24 when the Attorney General is seeking the recovery of any debt
25 due the State or any of its agencies from that taxpayer.
26 (d) The Director shall make available for public
27 inspection in the Department's principal office and for
28 publication, at cost, administrative decisions issued on or
29 after January 1, 1995. These decisions are to be made
30 available in a manner so that the following taxpayer
31 information is not disclosed:
32 (1) The names, addresses, and identification
33 numbers of the taxpayer, related entities, and employees.
34 (2) At the sole discretion of the Director, trade
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1 secrets or other confidential information identified as
2 such by the taxpayer, no later than 30 days after receipt
3 of an administrative decision, by such means as the
4 Department shall provide by rule.
5 The Director shall determine the appropriate extent of
6 the deletions allowed in paragraph (2). In the event the
7 taxpayer does not submit deletions, the Director shall make
8 only the deletions specified in paragraph (1).
9 The Director shall make available for public inspection
10 and publication an administrative decision within 180 days
11 after the issuance of the administrative decision. The term
12 "administrative decision" has the same meaning as defined in
13 Section 3-101 of Article III of the Code of Civil Procedure.
14 Costs collected under this Section shall be paid into the Tax
15 Compliance and Administration Fund.
16 (Source: P.A. 88-669, eff. 11-29-94.)
17 (Text of Section after amendment by P.A. 89-507)
18 Sec. 917. Confidentiality and information sharing.
19 (a) Confidentiality. Except as provided in this Section,
20 all information received by the Department from returns filed
21 under this Act, or from any investigation conducted under the
22 provisions of this Act, shall be confidential, except for
23 official purposes within the Department or pursuant to
24 official procedures for collection of any State tax or
25 pursuant to an investigation or audit by the Illinois State
26 Scholarship Commission of a delinquent student loan or
27 monetary award or enforcement of any civil or criminal
28 penalty or sanction imposed by this Act or by another statute
29 imposing a State tax, and any person who divulges any such
30 information in any manner, except for such purposes and
31 pursuant to order of the Director or in accordance with a
32 proper judicial order, shall be guilty of a Class A
33 misdemeanor. However, the provisions of this paragraph are
34 not applicable to information furnished to a licensed
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1 attorney representing the taxpayer where an appeal or a
2 protest has been filed on behalf of the taxpayer.
3 (b) Public information. Nothing contained in this Act
4 shall prevent the Director from publishing or making
5 available to the public the names and addresses of persons
6 filing returns under this Act, or from publishing or making
7 available reasonable statistics concerning the operation of
8 the tax wherein the contents of returns are grouped into
9 aggregates in such a way that the information contained in
10 any individual return shall not be disclosed.
11 (c) Governmental agencies. The Director may make
12 available to the Secretary of the Treasury of the United
13 States or his delegate, or the proper officer or his delegate
14 of any other state imposing a tax upon or measured by income,
15 for exclusively official purposes, information received by
16 the Department in the administration of this Act, but such
17 permission shall be granted only if the United States or such
18 other state, as the case may be, grants the Department
19 substantially similar privileges. The Director may exchange
20 information with the Illinois Department of Public Aid and
21 the Department of Human Services (acting as successor to the
22 Department of Public Aid under the Department of Human
23 Services Act) for the purpose of verifying sources and
24 amounts of income and for other purposes directly connected
25 with the administration of this Act and the Illinois Public
26 Aid Code. The Director may exchange information with the
27 Director of the Department of Employment Security for the
28 purpose of verifying sources and amounts of income and for
29 other purposes directly connected with the administration of
30 this Act and Acts administered by the Department of
31 Employment Security. The Director may make available to the
32 Illinois Industrial Commission information regarding
33 employers for the purpose of verifying the insurance coverage
34 required under the Workers' Compensation Act and Workers'
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1 Occupational Diseases Act.
2 The Director may make available to any State agency,
3 including the Illinois Supreme Court, which licenses persons
4 to engage in any occupation, information that a person
5 licensed by such agency has failed to file returns under this
6 Act or pay the tax, penalty and interest shown therein, or
7 has failed to pay any final assessment of tax, penalty or
8 interest due under this Act. The Director may also make
9 available to the Secretary of State information that a
10 corporation which has been issued a certificate of
11 incorporation by the Secretary of State has failed to file
12 returns under this Act or pay the tax, penalty and interest
13 shown therein, or has failed to pay any final assessment of
14 tax, penalty or interest due under this Act. An assessment is
15 final when all proceedings in court for review of such
16 assessment have terminated or the time for the taking thereof
17 has expired without such proceedings being instituted. For
18 taxable years ending on or after December 31, 1987, the
19 Director may make available to the Director or principal
20 officer of any Department of the State of Illinois,
21 information that a person employed by such Department has
22 failed to file returns under this Act or pay the tax, penalty
23 and interest shown therein. For purposes of this paragraph,
24 the word "Department" shall have the same meaning as provided
25 in Section 3 of the State Employees Group Insurance Act of
26 1971. In addition, the Director may make available to another
27 State agency information regarding a taxpayer's place of
28 employment, bank accounts, or other financial information
29 contained in the Department's records if the taxpayer owes a
30 debt to the State agency making the request for information.
31 The Director may also make such employment and financial
32 information on a taxpayer available to the Attorney General
33 when the Attorney General is seeking the recovery of any debt
34 due the State or any of its agencies from that taxpayer.
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1 (d) The Director shall make available for public
2 inspection in the Department's principal office and for
3 publication, at cost, administrative decisions issued on or
4 after January 1, 1995. These decisions are to be made
5 available in a manner so that the following taxpayer
6 information is not disclosed:
7 (1) The names, addresses, and identification
8 numbers of the taxpayer, related entities, and employees.
9 (2) At the sole discretion of the Director, trade
10 secrets or other confidential information identified as
11 such by the taxpayer, no later than 30 days after receipt
12 of an administrative decision, by such means as the
13 Department shall provide by rule.
14 The Director shall determine the appropriate extent of
15 the deletions allowed in paragraph (2). In the event the
16 taxpayer does not submit deletions, the Director shall make
17 only the deletions specified in paragraph (1).
18 The Director shall make available for public inspection
19 and publication an administrative decision within 180 days
20 after the issuance of the administrative decision. The term
21 "administrative decision" has the same meaning as defined in
22 Section 3-101 of Article III of the Code of Civil Procedure.
23 Costs collected under this Section shall be paid into the Tax
24 Compliance and Administration Fund.
25 (Source: P.A. 88-669, eff. 11-29-94; 89-507, eff. 7-1-97.)
26 Section 10. The Use Tax Act is amended by changing
27 Section 8 as follows:
28 (35 ILCS 105/8) (from Ch. 120, par. 439.8)
29 Sec. 8. Any retailer required to collect the tax imposed
30 by this Act shall be liable to the Department for such tax,
31 whether or not the tax has been collected by the retailer,
32 except when the retailer is relieved of the duty of remitting
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1 the tax to the Department by virtue of having paid a tax
2 imposed by the Retailers' Occupation Tax Act upon his or her
3 gross receipts from the same transactions. To the extent
4 that a retailer required to collect the tax imposed by this
5 Act has actually collected that tax, such tax is held in
6 trust for the benefit of the Department. The tax herein
7 required to be collected by any retailer pursuant to this
8 Act, and any such tax collected by any retailer shall
9 constitute a debt owed by the retailer to this State, except
10 when such retailer is relieved of the duty of remitting such
11 tax to the Department by virtue of his being required to pay,
12 and his in fact paying, the tax imposed by the "Retailers'
13 Occupation Tax Act" upon his gross receipts from the same
14 transaction.
15 (Source: P.A. 76-222.)
16 Section 15. The Service Use Tax Act is amended by
17 changing Section 8 as follows:
18 (35 ILCS 110/8) (from Ch. 120, par. 439.38)
19 Sec. 8. Any serviceman required to collect the tax
20 imposed by this Act shall be liable to the Department for the
21 tax, whether or not the tax has been collected by the
22 serviceman, except when the serviceman is relieved of the
23 duty of remitting the tax to the Department by virtue of
24 having paid a tax imposed by the Service Occupation Tax Act
25 upon his or her sale of service involving the incidental
26 transfer by him or her of the same property. To the extent
27 that a serviceman required to collect the tax imposed by this
28 Act has actually collected that tax, the tax is held in trust
29 for the benefit of the Department. The tax herein required to
30 be collected by any serviceman pursuant to this Act, and any
31 such tax collected by any serviceman shall constitute a debt
32 owed by the serviceman to this State, except when such
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1 serviceman is relieved of the duty of remitting such tax to
2 the Department by virtue of his being required to pay, and
3 his in fact paying, the tax imposed by the "Service
4 Occupation Tax Act" upon his sale of service involving the
5 incidental transfer by him of the same property.
6 (Source: P.A. 76-223.)
7 Section 20. The Retailers' Occupation Tax Act is amended
8 by changing Section 11 as follows:
9 (35 ILCS 120/11) (from Ch. 120, par. 450)
10 Sec. 11. All information received by the Department from
11 returns filed under this Act, or from any investigation
12 conducted under this Act, shall be confidential, except for
13 official purposes, and any person who divulges any such
14 information in any manner, except in accordance with a proper
15 judicial order or as otherwise provided by law, shall be
16 guilty of a Class B misdemeanor.
17 Nothing in this Act prevents the Director of Revenue from
18 publishing or making available to the public the names and
19 addresses of persons filing returns under this Act, or
20 reasonable statistics concerning the operation of the tax by
21 grouping the contents of returns so the information in any
22 individual return is not disclosed.
23 Nothing in this Act prevents the Director of Revenue from
24 divulging to the United States Government or the government
25 of any other state, or any village that does not levy any
26 real property taxes for village operations and that receives
27 more than 60% of its general corporate revenue from taxes
28 under the Use Tax Act, the Service Use Tax Act, the Service
29 Occupation Tax Act, and the Retailers' Occupation Tax Act, or
30 any officer or agency thereof, for exclusively official
31 purposes, information received by the Department in
32 administering this Act, provided that such other governmental
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1 agency agrees to divulge requested tax information to the
2 Department.
3 The Department's furnishing of information derived from a
4 taxpayer's return or from an investigation conducted under
5 this Act to the surety on a taxpayer's bond that has been
6 furnished to the Department under this Act, either to provide
7 notice to such surety of its potential liability under the
8 bond or, in order to support the Department's demand for
9 payment from such surety under the bond, is an official
10 purpose within the meaning of this Section.
11 The furnishing upon request of information obtained by
12 the Department from returns filed under this Act or
13 investigations conducted under this Act to the Illinois
14 Liquor Control Commission for official use is deemed to be an
15 official purpose within the meaning of this Section.
16 Notice to a surety of potential liability shall not be
17 given unless the taxpayer has first been notified, not less
18 than 10 days prior thereto, of the Department's intent to so
19 notify the surety.
20 The furnishing upon request of the Auditor General, or
21 his authorized agents, for official use, of returns filed and
22 information related thereto under this Act is deemed to be an
23 official purpose within the meaning of this Section.
24 Where an appeal or a protest has been filed on behalf of
25 a taxpayer, the furnishing upon request of the attorney for
26 the taxpayer of returns filed by the taxpayer and information
27 related thereto under this Act is deemed to be an official
28 purpose within the meaning of this Section.
29 The furnishing of financial information to a home rule
30 unit that has imposed a tax similar to that imposed by this
31 Act pursuant to its home rule powers, or to any village that
32 does not levy any real property taxes for village operations
33 and that receives more than 60% of its general corporate
34 revenue from taxes under the Use Tax Act, the Service Use Tax
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1 Act, the Service Occupation Tax Act, and the Retailers'
2 Occupation Tax Act, upon request of the Chief Executive
3 thereof, is an official purpose within the meaning of this
4 Section, provided the home rule unit or village that does
5 not levy any real property taxes for village operations and
6 that receives more than 60% of its general corporate revenue
7 from taxes under the Use Tax Act, the Service Use Tax Act,
8 the Service Occupation Tax Act, and the Retailers' Occupation
9 Tax Act agrees in writing to the requirements of this
10 Section.
11 For a village that does not levy any real property taxes
12 for village operations and that receives more than 60% of its
13 general corporate revenue from taxes under the Use Tax Act,
14 Service Use Tax Act, Service Occupation Tax Act, and
15 Retailers' Occupation Tax Act, the officers eligible to
16 receive information from the Department of Revenue under this
17 Section are the village manager and the chief financial
18 officer of the village.
19 Information so provided shall be subject to all
20 confidentiality provisions of this Section. The written
21 agreement shall provide for reciprocity, limitations on
22 access, disclosure, and procedures for requesting
23 information.
24 The Director may make available to any State agency,
25 including the Illinois Supreme Court, which licenses persons
26 to engage in any occupation, information that a person
27 licensed by such agency has failed to file returns under this
28 Act or pay the tax, penalty and interest shown therein, or
29 has failed to pay any final assessment of tax, penalty or
30 interest due under this Act. The Director may also make
31 available to the Secretary of State information that a
32 limited liability company, which has filed articles of
33 organization with the Secretary of State, or corporation
34 which has been issued a certificate of incorporation by the
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1 Secretary of State has failed to file returns under this Act
2 or pay the tax, penalty and interest shown therein, or has
3 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. In addition, the
8 Director may make available to another State agency
9 information regarding a taxpayer's place of employment, bank
10 accounts, or other financial information contained in the
11 Department's records if the taxpayer owes a debt to the State
12 agency making the request for information. The Director may
13 also make such employment and financial information on a
14 taxpayer available to the Attorney General when the Attorney
15 General is seeking the recovery of any debt due the State or
16 any of its agencies from that taxpayer.
17 The Director shall make available for public inspection
18 in the Department's principal office and for publication, at
19 cost, administrative decisions issued on or after January 1,
20 1995. These decisions are to be made available in a manner so
21 that the following taxpayer information is not disclosed:
22 (1) The names, addresses, and identification
23 numbers of the taxpayer, related entities, and employees.
24 (2) At the sole discretion of the Director, trade
25 secrets or other confidential information identified as
26 such by the taxpayer, no later than 30 days after receipt
27 of an administrative decision, by such means as the
28 Department shall provide by rule.
29 The Director shall determine the appropriate extent of
30 the deletions allowed in paragraph (2). In the event the
31 taxpayer does not submit deletions, the Director shall make
32 only the deletions specified in paragraph (1).
33 The Director shall make available for public inspection
34 and publication an administrative decision within 180 days
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1 after the issuance of the administrative decision. The term
2 "administrative decision" has the same meaning as defined in
3 Section 3-101 of Article III of the Code of Civil Procedure.
4 Costs collected under this Section shall be paid into the Tax
5 Compliance and Administration Fund.
6 (Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-89, eff.
7 6-30-95.)
8 Section 25. The Telecommunications Excise Tax Act is
9 amended by changing Section 5 as follows:
10 (35 ILCS 630/5) (from Ch. 120, par. 2005)
11 Sec. 5. Any retailer maintaining a place of business in
12 this State shall collect and remit to the Department the tax
13 imposed by this Act. Any such retailer shall be liable for
14 the tax whether or not the tax has been collected by the
15 retailer. To the extent that a retailer required to collect
16 the tax imposed by this Act has actually collected that tax,
17 such tax is held in trust for the benefit of the Department.
18 The tax imposed hereunder shall be collected from the
19 taxpayer by a retailer maintaining a place of business in
20 this State and remitted to the Department pursuant to Section
21 5 hereof. The tax required to be collected by this Article
22 and any such tax collected by such retailer shall constitute
23 a debt owed by the retailer to this State. Retailers shall
24 collect the tax from the taxpayer by adding the tax to the
25 gross charge for the act or privilege of originating or
26 receiving telecommunications in this State, when sold for
27 use, in the manner prescribed by the Department. Whenever
28 possible, the tax imposed by this Article shall, when
29 collected, be stated as a distinct item separate and apart
30 from the gross charge for telecommunications. The tax
31 imposed by this Article shall constitute a debt of the
32 purchaser to the retailer who provides such taxable services
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1 until paid, and, if unpaid, is recoverable at law in the same
2 manner as the original charge for such taxable services.
3 (Source: P.A. 86-905.)
4 Section 30. The Uniform Penalty and Interest Act is
5 amended by changing Section 3-7 as follows:
6 (35 ILCS 735/3-7) (from Ch. 120, par. 2603-7)
7 Sec. 3-7. Personal Liability Penalty.
8 (a) Any officer or employee of any taxpayer subject to
9 the provisions of a tax Act administered by the Department
10 who has the control, supervision or responsibility of filing
11 returns and making payment of the amount of any trust tax
12 imposed in accordance with that Act and who wilfully fails to
13 file the return or make the payment to the Department or
14 wilfully attempts in any other manner to evade or defeat the
15 tax shall be personally liable for a penalty equal to the
16 total amount of tax unpaid by the taxpayer including interest
17 and penalties thereon. The Department shall determine a
18 penalty due under this Section according to its best judgment
19 and information, and that determination shall be prima facie
20 correct and shall be prima facie evidence of a penalty due
21 under this Section. Proof of that determination by the
22 Department shall be made at any hearing before it or in any
23 legal proceeding by reproduced copy or computer printout of
24 the Department's record relating thereto in the name of the
25 Department under the certificate of the Director of Revenue.
26 If reproduced copies of the Department's records are offered
27 as proof of that determination, the Director must certify
28 that those copies are true and exact copies of records on
29 file with the Department. If computer print-outs of the
30 Department's records are offered as proof of such
31 determination, the Director must certify that those computer
32 print-outs are true and exact representations of records
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1 properly entered into standard electronic computing
2 equipment, in the regular course of the Department's
3 business, at or reasonably near the time of the occurrence of
4 the facts recorded, from trustworthy and reliable
5 information. That certified reproduced copy or certified
6 computer print-out shall without further proof, be admitted
7 into evidence before the Department or in any legal
8 proceeding and shall be prima facie proof of the correctness
9 of the amount of tax or penalty due.
10 (b) The Department shall issue a notice of penalty
11 liability for the amount claimed by the Department pursuant
12 to this Section. Procedures for protest and review of a
13 notice of penalty liability issued pursuant to this Section
14 and assessment of the penalty due hereunder shall be the same
15 as those prescribed for protest and review of a notice of tax
16 liability or a notice of deficiency, as the case may be, and
17 the assessment of tax liability under the Act imposing that
18 liability.
19 (b-5) A court, on its own motion or on motion of the
20 Department, shall dismiss an action under the Administrative
21 Review Law to review a final assessment or revised final
22 assessment issued by the Department under this Section (i)
23 unless the plaintiff files with the court, within 20 days
24 after the filing of the complaint and the issuance of the
25 summons in the action, a bond with good and sufficient surety
26 or sureties residing in this State or licensed to do business
27 in this State or (ii) unless the court, in place of the bond
28 and with plaintiff's consent, enters an order imposing a lien
29 upon the plaintiff's property as provided in this subsection.
30 Upon dismissal of a complaint for failure to comply with
31 this subsection, the court shall enter judgment against the
32 taxpayer and in favor of the Department in the amount of the
33 final assessment or revised final assessment, together with
34 any interest that has accrued since the Department issued the
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1 final assessment or revised final assessment, and for costs.
2 The judgment is enforceable as other judgments for the
3 payment of money.
4 The amount of the bond shall be fixed and approved by the
5 court, but shall not be less than the amount of the tax and
6 penalty claimed to be due by the Department in its final
7 assessment or revised final assessment to the person filing
8 the bond, plus the amount of interest due from that person to
9 the Department at the time when the Department issued its
10 final assessment or revised final assessment to that person.
11 The bond must be executed in favor of the Department and
12 conditioned on the taxpayer's payment within 30 days after
13 termination of the proceedings for judicial review of the
14 amount of tax, penalty, and interest found by the court to be
15 due in those proceedings. The bond, when filed and approved,
16 is, from that time until 2 years after termination of the
17 proceedings for judicial review in which the bond is filed, a
18 lien against the real estate situated in the county in which
19 the bond is filed of the person filing the bond and of the
20 surety or sureties on the bond, until the condition of the
21 bond is complied with or until the bond is canceled as
22 provided in this subsection. The lien does not apply,
23 however, to the real property of a corporate surety duly
24 licensed to do business in this State. If the person filing
25 the bond fails to keep its condition, the bond is forfeited,
26 and the Department may institute an action upon the bond in
27 its own name for the entire amount of the bond and costs. An
28 action upon the bond is in addition to any other remedy
29 provided by law. If the person filing the bond complies with
30 its condition or if, in the proceedings for judicial review
31 in which the bond is filed, the court determines that no tax,
32 penalty, or interest is due, the bond shall be canceled by
33 the issuer of the bond.
34 If the court finds in a particular case that the
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1 plaintiff cannot furnish a satisfactory surety or sureties
2 for the kind of bond required in this subsection, the court
3 may relieve the plaintiff of the obligation of filing a bond
4 if, upon the timely application of the plaintiff for a lien
5 in place of a bond and accompanying proof, the court is
6 satisfied that a lien would secure the assessment as well as
7 would a bond. Upon that finding, the court shall enter an
8 order subjecting the plaintiff's real and personal property
9 (including subsequently acquired property) situated in the
10 county in which the order is entered to a lien in favor of
11 the Department. The lien shall be for the amount of the tax
12 and penalty claimed to be due by the Department in its final
13 assessment or revised final assessment, plus the amount of
14 interest due from that person to the Department at the time
15 when the Department issued its final assessment or revised
16 final assessment to that person. The lien shall continue
17 until the court determines in the proceedings for judicial
18 review that no tax, penalty, or interest is due, or until the
19 plaintiff pays to the Department the tax, penalty, and
20 interest secured by the lien. In its discretion, the court
21 may impose a lien regardless of the ratio of the taxpayer's
22 assets to the final assessment or revised final assessment
23 plus the amount of the interest and penalty. This subsection
24 does not give the Department a preference over the rights of
25 a bona fide purchaser, mortgagee, judgment creditor, or other
26 lien holder arising before the entry of the order creating
27 the lien in favor of the Department. "Bona fide", as used in
28 this subsection, does not include a mortgage of real or
29 personal property or other credit transaction that results in
30 the mortgagee or the holder of the security acting as trustee
31 for unsecured creditors of the taxpayer who executed the
32 chattel or real property mortgage or the document evidencing
33 the credit transaction. The lien is inferior to the lien of
34 general taxes, special assessments, and special taxes levied
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1 by a political subdivision of this State. The lien is not
2 effective against a purchaser with respect to an item in a
3 retailer's stock in trade purchased from the retailer in the
4 usual course of the retailer's business. The lien may not be
5 enforced against the household effects, wearing apparel,
6 books, or tools or implements of a trade or profession kept
7 for use by any person. The lien is not effective against real
8 property unless and until a certified copy or memorandum of
9 such order is recorded in the Office of the Recorder of Deeds
10 for the county or counties in which the property is located.
11 The lien is not effective against real property whose title
12 is registered under the provisions of the Registered Titles
13 (Torrens) Act until the provisions of Section 85 of that Act
14 are complied with.
15 Service upon the Director of Revenue or the Assistant
16 Director of Revenue of summons issued in an action to review
17 a final administrative decision of the Department is service
18 upon the Department. The Department shall certify the record
19 of its proceedings if the taxpayer pays to it 75¢ per page of
20 testimony taken before the Department and 25¢ per page of all
21 other matters contained in the record, except that these
22 charges may be waived when the Department is satisfied that
23 the aggrieved party is a poor person who cannot afford to pay
24 the charges. If payment for the record is not made by the
25 taxpayer within 30 days after notice from the Department or
26 the Attorney General of the cost, the court in which the
27 proceeding is pending, on motion of the Department, shall
28 dismiss the complaint and (when the administrative decision
29 as to which the action for judicial review was filed is a
30 final assessment or revised final assessment) shall enter
31 judgment against the taxpayer and in favor of the Department
32 for the amount of tax and penalty shown by the Department's
33 final assessment or revised final assessment to be due, plus
34 interest as provided for in this Act from the date when the
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1 liability upon which the interest accrued became delinquent
2 until the entry of the judgment in the action for judicial
3 review under the Administrative Review Law, and also for
4 costs.
5 (c) The personal liability imposed by this Section shall
6 survive the dissolution of a partnership, limited liability
7 company, or corporation. No notice of penalty liability
8 shall be issued after the expiration of 3 years after the
9 date all proceedings in court for the review of any final or
10 revised final assessments issued against a taxpayer which
11 constitute the basis of such penalty liability have
12 terminated or the time for the taking thereof has expired
13 without such proceedings being instituted or after the
14 expiration of 3 years after the date a return is filed with
15 the Department by a taxpayer in cases where the return
16 constitutes the basis of such liability. Interest shall
17 continue to accrue on that portion of the penalty imposed by
18 this Section which represents the tax unpaid by the taxpayer
19 at the same rate and in the same amount as interest accrues
20 on the tax unpaid by the taxpayer.
21 (d) In addition to any other remedy provided for by the
22 laws of this State, and provided that no hearing or
23 proceeding for review is pending, any Section of a tax Act
24 which provides a means for collection of taxes shall in the
25 same manner and to the same extent provide a means for the
26 collection of the penalty imposed by this Section. The
27 procedures for the filing of an action for collection of the
28 penalty imposed by this Section shall be the same as those
29 prescribed by a tax Act for the filing of an action for
30 collection of the tax assessed under that Act. The time
31 limitation period on the Department's right to bring suit to
32 recover the amount of such tax, or portion thereof, or
33 penalty or interest from such person, or if deceased or
34 incompetent to file a claim thereof against his estate, shall
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1 not run during: (1) any period of time in which the order of
2 any Court has the effect of enjoining or restraining the
3 Department from bringing such suit or claim against such
4 person, or (2) any period of time in which the order of the
5 Court has the effect of enjoining or restraining the
6 Department from bringing suit or initiating other proper
7 proceedings for the collection of such amounts from the
8 taxpayer, or (3) any period of time the person departs from
9 and remains out of the State; but the foregoing provisions
10 concerning absence from the State shall not apply to any case
11 in which, at the time when a tax or penalty becomes due under
12 this Act, the person allegedly liable therefor is not a
13 resident of this State.
14 (e) For the purposes of this Section, "officer or
15 employee of any taxpayer" includes a partner of a
16 partnership, a manager or member of a limited liability
17 corporation, and a member of a registered limited liability
18 partnership.
19 (f) A trust tax is any tax for which an amount is
20 collected or withheld by a taxpayer from another person, and
21 any tax for which an amount is required to be collected or
22 withheld by a taxpayer from another person, regardless of
23 whether it is in fact collected or withheld.
24 (g) The personal liability imposed by this Section is in
25 addition to liability incurred by a partner of a partnership
26 or limited liability partnership resulting from the issuance
27 of a notice of tax liability issued to the partnership or
28 limited liability partnership.
29 (h) In addition to any other basis for imposition of
30 liability under this Act including under subsection (a) of
31 this Section, any person who collects, withholds, or receives
32 a tax, or any amount represented to be a tax, from another
33 person holds the amount so collected or withheld in special
34 trust for the benefit of the Department and is liable to the
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1 Department for the amount so withheld or collected plus
2 accrued interest and penalty on that amount. For purposes of
3 this subsection, "person" shall have the same definition as
4 provided in Section 1 of the Retailers' Occupation Tax Act.
5 (Source: P.A. 88-480; 88-683, eff. 1-24-95; 89-399, eff.
6 8-20-95; 89-626, eff. 8-9-96.)
7 Section 40. The Mental Health and Developmental
8 Disabilities Code is amended by adding Section 5-105.1 and
9 changing Section 5-111 as follows:
10 (405 ILCS 5/5-105.1 new)
11 Sec. 5-105.1. Lien for Department charges.
12 (a) For purposes of this Section, "Department" means the
13 Department of Mental Health and Developmental Disabilities
14 before July 1, 1997 and the Department of Human Services in
15 its capacity as successor to the Department of Mental Health
16 and Developmental Disabilities on and after July 1, 1997.
17 (b) Lien. If any person liable for the payment of
18 Department charges for services, as provided in Section
19 5-105, neglects or refuses to pay charges after a notice of
20 determination and assessment of charges issued under Section
21 5-111 has become final, the amount owed, plus interest,
22 whether billed or not, is a lien in favor of the State of
23 Illinois upon all property and rights to property, whether
24 real or personal, belonging to that person. Unless another
25 date is specifically fixed by law, the lien imposed under
26 this Section arises at the time the notice of determination
27 of charges for services becomes final, and continues until
28 the liability for the amount owed, or a judgment against the
29 debtor arising out of that liability, is satisfied or becomes
30 unenforceable by reason of lapse of time.
31 (c) Notice of lien. The lien for charges for services
32 terminates unless a notice of lien is filed within 3 years
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1 from the date all proceedings in court for the review of the
2 assessment on which the lien is based have terminated or the
3 time for review of the determination has expired without
4 review proceedings being instituted.
5 (d) Filing with recorder. Nothing in this Section shall
6 be construed to give the lien created by this Section a
7 preference over the rights of any bona fide purchaser, holder
8 of a security interest, mechanics lienor, mortgagee, or
9 judgment lien creditor arising before the filing of a notice
10 of the lien created by this Section in the office of the
11 recorder in the county in which the property subject to the
12 lien is located. For purposes of this Section, the term
13 "bona fide" does not include any mortgage of real or personal
14 property or any other credit transaction that results in the
15 mortgagee or the holder of the security acting as trustee for
16 unsecured creditors of the debtor mentioned in the notice of
17 lien who executed the chattel or real property mortgage or
18 the document evidencing the credit transaction. The lien
19 created by this Section is inferior to the lien of general
20 taxes, special assessments, and special taxes levied by any
21 political subdivision of this State.
22 (e) Filing with registrar. If title to land to be
23 affected by the notice of lien created by this Section is
24 registered under the provisions of the Registered Titles
25 (Torrens) Act, notice of that lien shall be filed in the
26 office of the registrar of titles of the county within which
27 the property subject to the lien is situated and shall be
28 entered upon the register of titles as a memorial of charge
29 upon each folium of the register of titles affected by that
30 notice, and the State of Illinois shall not have a preference
31 over the rights of any bona fide purchaser, mortgagee,
32 judgment creditor, or other lien holder arising before the
33 registration of that notice.
34 (f) Payment of costs and fees. No recorder or registrar
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1 of titles of any county shall require that the Department or
2 the State of Illinois pay any costs or fees for recording,
3 filing, or registering any notice or other document. The
4 recorder or registrar of each county, in order to receive
5 payment for fees or costs incurred by the Department, shall
6 present the Department with monthly statements indicating the
7 amount of fees and costs incurred by the Department for which
8 no payment has been received. This applies to all liens,
9 whenever filed.
10 (g) Duration of lien. The lien provided for in this
11 Section shall continue for 20 years from the date of filing
12 or registering the notice of lien as provided in this
13 Section, unless sooner released, or otherwise discharged.
14 (h) Release of liens. The Department shall release all
15 or any portion of the property subject to any lien provided
16 for in this Section if it determines that the release will
17 not endanger or jeopardize the collection of the amount
18 secured.
19 (i) Judicial determination. If on judicial review a
20 court enters final judgment that the debtor does not owe some
21 or all of the amount secured by the lien against the debtor,
22 the Department shall release its lien to the extent of the
23 finding of nonliability.
24 (j) Payment. The Department shall also release its lien
25 against the debtor when the charges for services on which the
26 lien is based, plus any interest that may be due, are paid.
27 (k) Certificate of release. The Department shall issue
28 a certificate of complete or partial release of the lien:
29 (1) To the extent that the fair market value of any
30 property subject to the lien exceeds the amount of the
31 lien plus the amount of all prior liens upon the
32 property.
33 (2) To the extent that the lien is unenforceable.
34 (3) To the extent that the amount of the lien is
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1 paid by the person whose property is subject to the lien,
2 together with any interest that may become due under this
3 Section between the date when the notice of the lien is
4 filed or registered and the date when the amount of the
5 lien is paid.
6 (4) To the extent that there is furnished to the
7 Department, on a form approved by and with a surety or
8 sureties satisfactory to the Department, a bond that is
9 conditioned upon the payment of the amount of the lien,
10 together with any interest that may become due under this
11 Section after the notice of lien is filed, but before the
12 amount of the lien is fully paid.
13 To the extent that, and under the circumstances specified
14 in this Section, a certificate of complete or partial release
15 of any lien shall be conclusive that the lien on the property
16 indicated on the certificate is extinguished.
17 The release of lien shall be issued to the person, or his
18 or her agent, against whom the lien was obtained and shall
19 contain in legible letters a statement as follows:
20 FOR THE PROTECTION OF THE OWNER, THIS RELEASE MUST BE
21 FILED WITH THE RECORDER OR THE REGISTRAR OF TITLES IN WHOSE
22 OFFICE THE LIEN WAS FILED.
23 (l) Filing. When a certificate of complete or partial
24 release of lien issued by the Department is presented for
25 filing in the office of the recorder or registrar of titles
26 where a notice of lien was filed:
27 (1) In the case of nonregistered property, the
28 recorder shall permanently attach the certificate or
29 release to the notice of lien and shall enter the
30 certificate of release and the date on the lien where the
31 notice of lien is entered.
32 (2) In the case of registered property, the
33 registrar of titles shall file and enter upon each
34 affected folium of the register of titles a memorial of
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1 the certificate of release. The memorial when so entered
2 shall act as a release pro tanto of any memorial of the
3 notice of lien previously filed and registered.
4 (m) Nonliability for costs. The State of Illinois and
5 the Department shall not be required to furnish any bond to,
6 make any deposit for, or pay any costs of fees of any court
7 or court officer in any legal proceedings under this Section.
8 (n) Claim to property. Whenever any process, issued
9 from any court for the enforcement or collection of any
10 liability created by this Section, is levied by any sheriff
11 or other authorized person on any personal property, and that
12 property is claimed by any person other than the defendant as
13 exempt from enforcement of a judgment thereon by virtue of
14 the exemption laws of this State, then it shall be the duty
15 of the person making that claim to give notice in writing of
16 his or her claim and of his or her intention to prosecute the
17 claim, to the sheriff or other person within 10 days after
18 the making of the levy. On receiving that notice, the
19 sheriff or other person shall proceed in accordance with the
20 provisions of Part 2 of Article XII of the Code of Civil
21 Procedure. Giving the notice within the 10-day period is a
22 condition precedent to any judicial action against the
23 sheriff or other authorized person for wrongfully levying,
24 seizing, or selling the property, and any person who fails to
25 give notice within that time is forever barred from bringing
26 any judicial action against the sheriff or other person for
27 injury or damages to or conversion of the property.
28 (o) Foreclosure on real property. In addition to any
29 other remedy under the laws of this State, and provided that
30 no hearing or proceeding for review under this Section is
31 pending and the time for review has expired, the Department
32 may foreclose in the circuit court any lien on real property
33 for any charges for services imposed by this Section to the
34 same extent and in the same manner as in the enforcement of
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1 other liens. Proceedings to foreclose shall not be
2 instituted more than 5 years after filing the notice of lien
3 under subsection (b). The process, practice, and procedure
4 for foreclosure shall be the same as provided in the Civil
5 Practice Law, except that foreclosure of any lien created
6 herein shall not be available against the homestead property
7 of a recipient during the recipient's life. Furthermore, the
8 lien interest created herein against property held in joint
9 tenancy or tenancy by the entirety shall be extinguished upon
10 the death of the recipient, when a joint tenant or tenant by
11 the entirety survives the recipient.
12 (405 ILCS 5/5-111) (from Ch. 91 1/2, par. 5-111)
13 (Text of Section before amendment by P.A. 89-507)
14 Sec. 5-111. Review of Notice of Determination.
15 (a) Any person who has been issued a Notice of
16 Determination of sums due as services charges may petition
17 the Department for a review of that determination. The
18 petition must be in writing and filed with the Department
19 within 90 days from the date of the Notice of Determination.
20 The Department shall provide for a hearing to be held on the
21 charges for the period covered by the petition. The
22 Department may after such hearing, cancel, modify or increase
23 such former determination to an amount not to exceed the
24 maximum provided for such person by this Act. The Department
25 at its expense shall take testimony and preserve a record of
26 all proceedings at the hearing upon any petition for a
27 release from or modification of such determination. The
28 petition and other documents in the nature of pleadings and
29 motions filed in the case, a transcript of testimony,
30 findings of the Department, and orders of the Director
31 constitute the record. The Director shall furnish a
32 transcript of such record to any person upon payment therefor
33 of 75¢ per page for each original transcript and 25¢ per page
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1 for each copy thereof. Any person aggrieved by the decision
2 of the Department upon such hearing may, within 30 days
3 thereafter, file a petition with the Department for review of
4 such decision by the Board of Reimbursement Appeals. The
5 Board of Reimbursement Appeals may approve action taken by
6 the Department or may remand the case to the Director with
7 recommendations for redetermination of charges.
8 (b) The statutory lien under Section 5-105.1 is based on
9 a final Notice of Determination. A Notice of Determination
10 becomes final when the recipient of services or responsible
11 relative has completed administrative or judicial review and
12 the Department's Notice of Determination has been upheld, or
13 when the recipient of services or responsible relative has
14 failed to seek administrative or judicial review or has
15 waived his or her right to seek administrative or judicial
16 review of the Notice of Determination.
17 (Source: P.A. 80-1414.)
18 (Text of Section after amendment by P.A. 89-507)
19 Sec. 5-111. Review of Notice of Determination.
20 (a) Any person who has been issued a Notice of
21 Determination of sums due as services charges may petition
22 the Department for a review of that determination. The
23 petition must be in writing and filed with the Department
24 within 90 days from the date of the Notice of Determination.
25 The Department shall provide for a hearing to be held on the
26 charges for the period covered by the petition. The
27 Department may after such hearing, cancel, modify or increase
28 such former determination to an amount not to exceed the
29 maximum provided for such person by this Act. The Department
30 at its expense shall take testimony and preserve a record of
31 all proceedings at the hearing upon any petition for a
32 release from or modification of such determination. The
33 petition and other documents in the nature of pleadings and
34 motions filed in the case, a transcript of testimony,
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1 findings of the Department, and orders of the Secretary
2 constitute the record. The Secretary shall furnish a
3 transcript of such record to any person upon payment therefor
4 of 75¢ per page for each original transcript and 25¢ per page
5 for each copy thereof. Any person aggrieved by the decision
6 of the Department upon such hearing may, within 30 days
7 thereafter, file a petition with the Department for review of
8 such decision by the Board of Reimbursement Appeals. The
9 Board of Reimbursement Appeals may approve action taken by
10 the Department or may remand the case to the Secretary with
11 recommendations for redetermination of charges.
12 (b) The statutory lien under Section 5-105.1 is based on
13 a final Notice of Determination. A Notice of Determination
14 becomes final when the recipient of services or responsible
15 relative has completed administrative or judicial review and
16 the Department's Notice of Determination has been upheld, or
17 when the recipient of services or responsible relative has
18 failed to seek administrative or judicial review or has
19 waived his or her right to seek administrative or judicial
20 review of the Notice of Determination.
21 (Source: P.A. 89-507, eff. 7-1-97.)
22 Section 50. The Illinois Estate and Generation-Skipping
23 Transfer Tax Act is amended by changing Section 16 as
24 follows:
25 (35 ILCS 405/16) (from Ch. 120, par. 405A-16)
26 Sec. 16. Duty of Attorney General; failure to pay tax;
27 proceedings.
28 (a) Duty of the Attorney General. It is the duty of the
29 Attorney General to exercise general supervision over the
30 assessment and collection of the tax provided in this Act,
31 and in the discharge of that duty, the Attorney General may
32 prescribe rules and regulations as are deemed necessary and
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1 may institute and prosecute suits and proceedings as may be
2 necessary and proper, appearing therein for that purpose; and
3 it shall be the duty of the several State's Attorneys to
4 render assistance when requested by the Attorney General to
5 do so. The Attorney General shall determine and assess the
6 tax as provided for in this Act.
7 (b) Disclosure of federal return information. When
8 receipt of estate tax information from the Internal Revenue
9 Service under the Agreement on Coordination of Tax
10 Administration between the Internal Revenue Service and the
11 Attorney General discloses possible Illinois estate tax
12 liability, any person possessing federal estate tax
13 information shall be required to submit such information to
14 the Attorney General upon request to enable the Attorney
15 General to audit the return or Internal Revenue Service audit
16 adjustments and to determine whether any tax, penalty, or
17 interest is due the State of Illinois where such return
18 information has not been filed with the Attorney General. A
19 claim of confidentiality under Section 48.1 of the Illinois
20 Banking Act shall not prohibit or preclude the dissemination
21 of tax information required under this Section and shall not
22 constitute grounds for failing or refusing to surrender such
23 tax information to the Attorney General in the administration
24 and enforcement of this Act. Any tax information submitted
25 in compliance with this Section shall be treated and afforded
26 with the same confidentiality as a return filed under the
27 Act.
28 (Source: P.A. 86-737.)
29 Section 55. The Unemployment Insurance Act is amended by
30 changing Section 1900 as follows:
31 (820 ILCS 405/1900) (from Ch. 48, par. 640)
32 Sec. 1900. Disclosure of information.
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1 A. Except as provided in this Section, information
2 obtained from any individual or employing unit during the
3 administration of this Act shall:
4 1. be confidential,
5 2. not be published or open to public inspection,
6 3. not be used in any court in any pending action
7 or proceeding,
8 4. not be admissible in evidence in any action or
9 proceeding other than one arising out of this Act.
10 B. No finding, determination, decision, ruling or order
11 (including any finding of fact, statement or conclusion made
12 therein) issued pursuant to this Act shall be admissible or
13 used in evidence in any action other than one arising out of
14 this Act, nor shall it be binding or conclusive except as
15 provided in this Act, nor shall it constitute res judicata,
16 regardless of whether the actions were between the same or
17 related parties or involved the same facts.
18 C. Any officer or employee of this State who, except
19 with authority of the Director under this Section, shall
20 disclose information shall be guilty of a Class B misdemeanor
21 and shall be disqualified from holding any appointment or
22 employment by the State.
23 D. An individual or his duly authorized agent may be
24 supplied with information from records only to the extent
25 necessary for the proper presentation of his claim for
26 benefits or with his existing or prospective rights to
27 benefits. Discretion to disclose this information belongs
28 solely to the Director and is not subject to a release or
29 waiver by the individual.
30 E. An employing unit may be furnished with information,
31 only if deemed by the Director as necessary to enable it to
32 fully discharge its obligations or safeguard its rights under
33 the Act. Discretion to disclose this information belongs
34 solely to the Director and is not subject to a release or
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1 waiver by the employing unit.
2 F. The Director may furnish any information that he may
3 deem proper to any public officer or public agency of this or
4 any other State or of the federal government dealing with:
5 1. the administration of relief,
6 2. public assistance,
7 3. unemployment compensation,
8 4. a system of public employment offices,
9 5. wages and hours of employment, or
10 6. a public works program.
11 The Director may make available to the Illinois
12 Industrial Commission information regarding employers for the
13 purpose of verifying the insurance coverage required under
14 the Workers' Compensation Act and Workers' Occupational
15 Diseases Act.
16 G. The Director may disclose information submitted by
17 the State or any of its political subdivisions, municipal
18 corporations, instrumentalities, or school or community
19 college districts, except for information which specifically
20 identifies an individual claimant.
21 H. The Director shall disclose only that information
22 required to be disclosed under Section 303 of the Social
23 Security Act, as amended, including:
24 1. any information required to be given the United
25 States Department of Labor under Section 303(a)(6); and
26 2. the making available upon request to any agency
27 of the United States charged with the administration of
28 public works or assistance through public employment, the
29 name, address, ordinary occupation and employment status
30 of each recipient of unemployment compensation, and a
31 statement of such recipient's right to further
32 compensation under such law as required by Section
33 303(a)(7); and
34 3. records to make available to the Railroad
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1 Retirement Board as required by Section 303(c)(1); and
2 4. information that will assure reasonable
3 cooperation with every agency of the United States
4 charged with the administration of any unemployment
5 compensation law as required by Section 303(c)(2); and
6 5. information upon request and on a reimbursable
7 basis to the United States Department of Agriculture and
8 to any State food stamp agency concerning any information
9 required to be furnished by Section 303(d); and
10 6. any wage information upon request and on a
11 reimbursable basis to any State or local child support
12 enforcement agency required by Section 303(e); and
13 7. any information required under the income
14 eligibility and verification system as required by
15 Section 303(f); and
16 8. information that might be useful in locating an
17 absent parent or that parent's employer for the purpose
18 of a child support enforcement program under Title IV of
19 the Social Security Act upon the request of the public
20 agency administering the Federal Parent Locator Service
21 as required by Section 303(h); and
22 9. information, upon request, to representatives of
23 any federal, State or local governmental public housing
24 agency with respect to individuals who have signed the
25 appropriate consent form approved by the Secretary of
26 Housing and Urban Development and who are applying for or
27 participating in any housing assistance program
28 administered by the United States Department of Housing
29 and Urban Development as required by Section 303(i).
30 I. The Director, upon the request of a public agency of
31 Illinois, of the federal government or of any other state
32 charged with the investigation or enforcement of Section 10-5
33 of the Criminal Code of 1961 (or a similar federal law or
34 similar law of another State), may furnish the public agency
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1 information regarding the individual specified in the request
2 as to:
3 1. the current or most recent home address of the
4 individual, and
5 2. the names and addresses of the individual's
6 employers.
7 J. Nothing in this Section shall be deemed to interfere
8 with the disclosure of certain records as provided for in
9 Section 1706 or with the right to make available to the
10 Internal Revenue Service of the United States Department of
11 the Treasury, or the Department of Revenue of the State of
12 Illinois, information obtained under this Act.
13 K. The Department shall make available to the State
14 Scholarship Commission, upon request that it may be necessary
15 or useful to the Commission in the collection of defaulted or
16 delinquent student loans which the Commission administers,
17 information limited to the names and addresses of a
18 borrower's employers.
19 L. The Department shall make available to the State
20 Employees' Retirement System, the State Universities
21 Retirement System, and the Teachers' Retirement System of the
22 State of Illinois, upon request, information in the
23 possession of the Department that may be necessary or useful
24 to the System for the purpose of determining whether any
25 recipient of a disability benefit from the System is
26 gainfully employed.
27 M. This Section shall be applicable to the information
28 obtained in the administration of the State employment
29 service, except that the Director may publish or release
30 general labor market information and may furnish information
31 that he may deem proper to an individual, public officer or
32 public agency of this or any other State or the federal
33 government (in addition to those public officers or public
34 agencies specified in this Section) as he prescribes by Rule.
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1 N. The Director may require such safeguards as he deems
2 proper to insure that information disclosed pursuant to this
3 Section is used only for the purposes set forth in this
4 Section.
5 O. (Blank).
6 P. Within 30 days after the effective date of this
7 amendatory Act of 1993 and annually thereafter, the
8 Department shall provide to the Department of Financial
9 Institutions a list of individuals or entities that, for the
10 most recently completed calendar year, report to the
11 Department as paying wages to workers. The lists shall be
12 deemed confidential and may not be disclosed to any other
13 person.
14 Q. The Director shall make available to an elected
15 federal official the name and address of an individual or
16 entity that is located within the jurisdiction from which the
17 official was elected and that, for the most recently
18 completed calendar year, has reported to the Department as
19 paying wages to workers, where the information will be used
20 in connection with the official duties of the official and
21 the official requests the information in writing, specifying
22 the purposes for which it will be used. For purposes of this
23 subsection, the use of information in connection with the
24 official duties of an official does not include use of the
25 information in connection with the solicitation of
26 contributions or expenditures, in money or in kind, to or on
27 behalf of a candidate for public or political office or a
28 political party or with respect to a public question, as
29 defined in Section 1-3 of the Election Code, or in connection
30 with any commercial solicitation. Any elected federal
31 official who, in submitting a request for information covered
32 by this subsection, knowingly makes a false statement or
33 fails to disclose a material fact, with the intent to obtain
34 the information for a purpose not authorized by this
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1 subsection, shall be guilty of a Class B misdemeanor.
2 R. The Department shall make available to any State
3 agency, upon request that it may be necessary or useful to
4 the State agency in the collection of delinquent accounts
5 receivable due that agency, information limited to the names
6 and addresses of a debtor's employers. The Director shall
7 also make such employment information available to the
8 Attorney General when the Attorney General is seeking the
9 recovery of any debt due the State or any of its agencies.
10 (Source: P.A. 88-435; 89-446, eff. 2-8-96; 89-493, eff.
11 1-1-97.)
12 Section 95. No acceleration or delay. Where this Act
13 makes changes in a statute that is represented in this Act by
14 text that is not yet or no longer in effect (for example, a
15 Section represented by multiple versions), the use of that
16 text does not accelerate or delay the taking effect of (i)
17 the changes made by this Act or (ii) provisions derived from
18 any other Public Act.
19 Section 99. Effective date. This Act takes effect upon
20 becoming law.