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90_SB0856ham001
LRB9000732KDsbam
1 AMENDMENT TO SENATE BILL 856
2 AMENDMENT NO. . Amend Senate Bill 856 on page 7,
3 line 31, by changing "911," to "911, 917,"; and
4 on page 40, below line 22, by inserting the following:
5 "(35 ILCS 5/917) (from Ch. 120, par. 9-917)
6 (Text of Section before amendment by P.A. 89-507)
7 Sec. 917. Confidentiality and information sharing.
8 (a) Confidentiality. Except as provided in this Section,
9 all information received by the Department from returns filed
10 under this Act, or from any investigation conducted under the
11 provisions of this Act, shall be confidential, except for
12 official purposes within the Department or pursuant to
13 official procedures for collection of any State tax or
14 pursuant to an investigation or audit by the Illinois State
15 Scholarship Commission of a delinquent student loan or
16 monetary award or enforcement of any civil or criminal
17 penalty or sanction imposed by this Act or by another statute
18 imposing a State tax, and any person who divulges any such
19 information in any manner, except for such purposes and
20 pursuant to order of the Director or in accordance with a
21 proper judicial order, shall be guilty of a Class A
22 misdemeanor. However, the provisions of this paragraph are
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1 not applicable to information furnished to a licensed
2 attorney representing the taxpayer where an appeal or a
3 protest has been filed on behalf of the taxpayer.
4 (b) Public information. Nothing contained in this Act
5 shall prevent the Director from publishing or making
6 available to the public the names and addresses of persons
7 filing returns under this Act, or from publishing or making
8 available reasonable statistics concerning the operation of
9 the tax wherein the contents of returns are grouped into
10 aggregates in such a way that the information contained in
11 any individual return shall not be disclosed.
12 (c) Governmental agencies. The Director may make
13 available to the Secretary of the Treasury of the United
14 States or his delegate, or the proper officer or his delegate
15 of any other state imposing a tax upon or measured by income,
16 for exclusively official purposes, information received by
17 the Department in the administration of this Act, but such
18 permission shall be granted only if the United States or such
19 other state, as the case may be, grants the Department
20 substantially similar privileges. The Director may exchange
21 information with the Illinois Department of Public Aid for
22 the purpose of verifying sources and amounts of income and
23 for other purposes directly connected with the administration
24 of this Act and The Illinois Public Aid Code. The Director
25 may exchange information with the Director of the Department
26 of Employment Security for the purpose of verifying sources
27 and amounts of income and for other purposes directly
28 connected with the administration of this Act and Acts
29 administered by the Department of Employment Security. The
30 Director may make available to the Illinois Industrial
31 Commission information regarding employers for the purpose of
32 verifying the insurance coverage required under the Workers'
33 Compensation Act and Workers' Occupational Diseases Act.
34 The Director may make available to any State agency,
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1 including the Illinois Supreme Court, which licenses persons
2 to engage in any occupation, information that a person
3 licensed by such agency has failed to file returns under this
4 Act or pay the tax, penalty and interest shown therein, or
5 has failed to pay any final assessment of tax, penalty or
6 interest due under this Act. The Director may also make
7 available to the Secretary of State information that a
8 corporation which has been issued a certificate of
9 incorporation by the Secretary of State has failed to file
10 returns under this Act or pay the tax, penalty and interest
11 shown therein, or has failed to pay any final assessment of
12 tax, penalty or interest due under this Act. An assessment is
13 final when all proceedings in court for review of such
14 assessment have terminated or the time for the taking thereof
15 has expired without such proceedings being instituted. For
16 taxable years ending on or after December 31, 1987, the
17 Director may make available to the Director or principal
18 officer of any Department of the State of Illinois,
19 information that a person employed by such Department has
20 failed to file returns under this Act or pay the tax, penalty
21 and interest shown therein. For purposes of this paragraph,
22 the word "Department" shall have the same meaning as provided
23 in Section 3 of the State Employees Group Insurance Act of
24 1971.
25 (d) The Director shall make available for public
26 inspection in the Department's principal office and for
27 publication, at cost, administrative decisions issued on or
28 after January 1, 1995. These decisions are to be made
29 available in a manner so that the following taxpayer
30 information is not disclosed:
31 (1) The names, addresses, and identification
32 numbers of the taxpayer, related entities, and employees.
33 (2) At the sole discretion of the Director, trade
34 secrets or other confidential information identified as
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1 such by the taxpayer, no later than 30 days after receipt
2 of an administrative decision, by such means as the
3 Department shall provide by rule.
4 The Director shall determine the appropriate extent of
5 the deletions allowed in paragraph (2). In the event the
6 taxpayer does not submit deletions, the Director shall make
7 only the deletions specified in paragraph (1).
8 The Director shall make available for public inspection
9 and publication an administrative decision within 180 days
10 after the issuance of the administrative decision. The term
11 "administrative decision" has the same meaning as defined in
12 Section 3-101 of Article III of the Code of Civil Procedure.
13 Costs collected under this Section shall be paid into the Tax
14 Compliance and Administration Fund.
15 (e) Nothing contained in this Act shall prevent the
16 Director from divulging information to any person pursuant to
17 a request or authorization made by the taxpayer, by an
18 authorized representative of the taxpayer, or, in the case of
19 information related to a joint return, by the spouse filing
20 the joint return with the taxpayer.
21 (Source: P.A. 88-669, eff. 11-29-94.)
22 (Text of Section after amendment by P.A. 89-507)
23 Sec. 917. Confidentiality and information sharing.
24 (a) Confidentiality. Except as provided in this Section,
25 all information received by the Department from returns filed
26 under this Act, or from any investigation conducted under the
27 provisions of this Act, shall be confidential, except for
28 official purposes within the Department or pursuant to
29 official procedures for collection of any State tax or
30 pursuant to an investigation or audit by the Illinois State
31 Scholarship Commission of a delinquent student loan or
32 monetary award or enforcement of any civil or criminal
33 penalty or sanction imposed by this Act or by another statute
34 imposing a State tax, and any person who divulges any such
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1 information in any manner, except for such purposes and
2 pursuant to order of the Director or in accordance with a
3 proper judicial order, shall be guilty of a Class A
4 misdemeanor. However, the provisions of this paragraph are
5 not applicable to information furnished to a licensed
6 attorney representing the taxpayer where an appeal or a
7 protest has been filed on behalf of the taxpayer.
8 (b) Public information. Nothing contained in this Act
9 shall prevent the Director from publishing or making
10 available to the public the names and addresses of persons
11 filing returns under this Act, or from publishing or making
12 available reasonable statistics concerning the operation of
13 the tax wherein the contents of returns are grouped into
14 aggregates in such a way that the information contained in
15 any individual return shall not be disclosed.
16 (c) Governmental agencies. The Director may make
17 available to the Secretary of the Treasury of the United
18 States or his delegate, or the proper officer or his delegate
19 of any other state imposing a tax upon or measured by income,
20 for exclusively official purposes, information received by
21 the Department in the administration of this Act, but such
22 permission shall be granted only if the United States or such
23 other state, as the case may be, grants the Department
24 substantially similar privileges. The Director may exchange
25 information with the Illinois Department of Public Aid and
26 the Department of Human Services (acting as successor to the
27 Department of Public Aid under the Department of Human
28 Services Act) for the purpose of verifying sources and
29 amounts of income and for other purposes directly connected
30 with the administration of this Act and the Illinois Public
31 Aid Code. The Director may exchange information with the
32 Director of the Department of Employment Security for the
33 purpose of verifying sources and amounts of income and for
34 other purposes directly connected with the administration of
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1 this Act and Acts administered by the Department of
2 Employment Security. The Director may make available to the
3 Illinois Industrial Commission information regarding
4 employers for the purpose of verifying the insurance coverage
5 required under the Workers' Compensation Act and Workers'
6 Occupational Diseases Act.
7 The Director may make available to any State agency,
8 including the Illinois Supreme Court, which licenses persons
9 to engage in any occupation, information that a person
10 licensed by such agency has failed to file returns under this
11 Act or pay the tax, penalty and interest shown therein, or
12 has failed to pay any final assessment of tax, penalty or
13 interest due under this Act. The Director may also make
14 available to the Secretary of State information that a
15 corporation which has been issued a certificate of
16 incorporation by the Secretary of State has failed to file
17 returns under this Act or pay the tax, penalty and interest
18 shown therein, or has failed to pay any final assessment of
19 tax, penalty or interest due under this Act. An assessment is
20 final when all proceedings in court for review of such
21 assessment have terminated or the time for the taking thereof
22 has expired without such proceedings being instituted. For
23 taxable years ending on or after December 31, 1987, the
24 Director may make available to the Director or principal
25 officer of any Department of the State of Illinois,
26 information that a person employed by such Department has
27 failed to file returns under this Act or pay the tax, penalty
28 and interest shown therein. For purposes of this paragraph,
29 the word "Department" shall have the same meaning as provided
30 in Section 3 of the State Employees Group Insurance Act of
31 1971.
32 (d) The Director shall make available for public
33 inspection in the Department's principal office and for
34 publication, at cost, administrative decisions issued on or
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1 after January 1, 1995. These decisions are to be made
2 available in a manner so that the following taxpayer
3 information is not disclosed:
4 (1) The names, addresses, and identification
5 numbers of the taxpayer, related entities, and employees.
6 (2) At the sole discretion of the Director, trade
7 secrets or other confidential information identified as
8 such by the taxpayer, no later than 30 days after receipt
9 of an administrative decision, by such means as the
10 Department shall provide by rule.
11 The Director shall determine the appropriate extent of
12 the deletions allowed in paragraph (2). In the event the
13 taxpayer does not submit deletions, the Director shall make
14 only the deletions specified in paragraph (1).
15 The Director shall make available for public inspection
16 and publication an administrative decision within 180 days
17 after the issuance of the administrative decision. The term
18 "administrative decision" has the same meaning as defined in
19 Section 3-101 of Article III of the Code of Civil Procedure.
20 Costs collected under this Section shall be paid into the Tax
21 Compliance and Administration Fund.
22 (e) Nothing contained in this Act shall prevent the
23 Director from divulging information to any person pursuant to
24 a request or authorization made by the taxpayer, by an
25 authorized representative of the taxpayer, or, in the case of
26 information related to a joint return, by the spouse filing
27 the joint return with the taxpayer.
28 (Source: P.A. 88-669, eff. 11-29-94; 89-507, eff. 7-1-97.)";
29 and
30 on page 49, by replacing line 19 with the following:
31 "Sections 9 and 20 as follows:
32 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
33 Sec. 9. Except as to motor vehicles, watercraft,
-8- LRB9000732KDsbam
1 aircraft, and trailers that are required to be registered
2 with an agency of this State, each retailer required or
3 authorized to collect the tax imposed by this Act shall pay
4 to the Department the amount of such tax (except as otherwise
5 provided) at the time when he is required to file his return
6 for the period during which such tax was collected, less a
7 discount of 2.1% prior to January 1, 1990, and 1.75% on and
8 after January 1, 1990, or $5 per calendar year, whichever is
9 greater, which is allowed to reimburse the retailer for
10 expenses incurred in collecting the tax, keeping records,
11 preparing and filing returns, remitting the tax and supplying
12 data to the Department on request. In the case of retailers
13 who report and pay the tax on a transaction by transaction
14 basis, as provided in this Section, such discount shall be
15 taken with each such tax remittance instead of when such
16 retailer files his periodic return. A retailer need not
17 remit that part of any tax collected by him to the extent
18 that he is required to remit and does remit the tax imposed
19 by the Retailers' Occupation Tax Act, with respect to the
20 sale of the same property.
21 Where such tangible personal property is sold under a
22 conditional sales contract, or under any other form of sale
23 wherein the payment of the principal sum, or a part thereof,
24 is extended beyond the close of the period for which the
25 return is filed, the retailer, in collecting the tax (except
26 as to motor vehicles, watercraft, aircraft, and trailers that
27 are required to be registered with an agency of this State),
28 may collect for each tax return period, only the tax
29 applicable to that part of the selling price actually
30 received during such tax return period.
31 Except as provided in this Section, on or before the
32 twentieth day of each calendar month, such retailer shall
33 file a return for the preceding calendar month. Such return
34 shall be filed on forms prescribed by the Department and
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1 shall furnish such information as the Department may
2 reasonably require.
3 The Department may require returns to be filed on a
4 quarterly basis. If so required, a return for each calendar
5 quarter shall be filed on or before the twentieth day of the
6 calendar month following the end of such calendar quarter.
7 The taxpayer shall also file a return with the Department for
8 each of the first two months of each calendar quarter, on or
9 before the twentieth day of the following calendar month,
10 stating:
11 1. The name of the seller;
12 2. The address of the principal place of business
13 from which he engages in the business of selling tangible
14 personal property at retail in this State;
15 3. The total amount of taxable receipts received by
16 him during the preceding calendar month from sales of
17 tangible personal property by him during such preceding
18 calendar month, including receipts from charge and time
19 sales, but less all deductions allowed by law;
20 4. The amount of credit provided in Section 2d of
21 this Act;
22 5. The amount of tax due;
23 5-5. The signature of the taxpayer; and
24 6. Such other reasonable information as the
25 Department may require.
26 If a taxpayer fails to sign a return within 30 days after
27 the proper notice and demand for signature by the Department,
28 the return shall be considered valid and any amount shown to
29 be due on the return shall be deemed assessed.
30 Beginning October 1, 1993, a taxpayer who has an average
31 monthly tax liability of $150,000 or more shall make all
32 payments required by rules of the Department by electronic
33 funds transfer. Beginning October 1, 1994, a taxpayer who has
34 an average monthly tax liability of $100,000 or more shall
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1 make all payments required by rules of the Department by
2 electronic funds transfer. Beginning October 1, 1995, a
3 taxpayer who has an average monthly tax liability of $50,000
4 or more shall make all payments required by rules of the
5 Department by electronic funds transfer. The term "average
6 monthly tax liability" means the sum of the taxpayer's
7 liabilities under this Act, and under all other State and
8 local occupation and use tax laws administered by the
9 Department, for the immediately preceding calendar year
10 divided by 12.
11 Before August 1 of each year beginning in 1993, the
12 Department shall notify all taxpayers required to make
13 payments by electronic funds transfer. All taxpayers required
14 to make payments by electronic funds transfer shall make
15 those payments for a minimum of one year beginning on October
16 1.
17 Any taxpayer not required to make payments by electronic
18 funds transfer may make payments by electronic funds transfer
19 with the permission of the Department.
20 All taxpayers required to make payment by electronic
21 funds transfer and any taxpayers authorized to voluntarily
22 make payments by electronic funds transfer shall make those
23 payments in the manner authorized by the Department.
24 The Department shall adopt such rules as are necessary to
25 effectuate a program of electronic funds transfer and the
26 requirements of this Section.
27 If the taxpayer's average monthly tax liability to the
28 Department under this Act, the Retailers' Occupation Tax Act,
29 the Service Occupation Tax Act, the Service Use Tax Act was
30 $10,000 or more during the preceding 4 complete calendar
31 quarters, he shall file a return with the Department each
32 month by the 20th day of the month next following the month
33 during which such tax liability is incurred and shall make
34 payments to the Department on or before the 7th, 15th, 22nd
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1 and last day of the month during which such liability is
2 incurred. If the month during which such tax liability is
3 incurred began prior to January 1, 1985, each payment shall
4 be in an amount equal to 1/4 of the taxpayer's actual
5 liability for the month or an amount set by the Department
6 not to exceed 1/4 of the average monthly liability of the
7 taxpayer to the Department for the preceding 4 complete
8 calendar quarters (excluding the month of highest liability
9 and the month of lowest liability in such 4 quarter period).
10 If the month during which such tax liability is incurred
11 begins on or after January 1, 1985, and prior to January 1,
12 1987, each payment shall be in an amount equal to 22.5% of
13 the taxpayer's actual liability for the month or 27.5% of the
14 taxpayer's liability for the same calendar month of the
15 preceding year. If the month during which such tax liability
16 is incurred begins on or after January 1, 1987, and prior to
17 January 1, 1988, each payment shall be in an amount equal to
18 22.5% of the taxpayer's actual liability for the month or
19 26.25% of the taxpayer's liability for the same calendar
20 month of the preceding year. If the month during which such
21 tax liability is incurred begins on or after January 1, 1988,
22 and prior to January 1, 1989, or begins on or after January
23 1, 1996, each payment shall be in an amount equal to 22.5% of
24 the taxpayer's actual liability for the month or 25% of the
25 taxpayer's liability for the same calendar month of the
26 preceding year. If the month during which such tax liability
27 is incurred begins on or after January 1, 1989, and prior to
28 January 1, 1996, each payment shall be in an amount equal to
29 22.5% of the taxpayer's actual liability for the month or 25%
30 of the taxpayer's liability for the same calendar month of
31 the preceding year or 100% of the taxpayer's actual liability
32 for the quarter monthly reporting period. The amount of such
33 quarter monthly payments shall be credited against the final
34 tax liability of the taxpayer's return for that month. Once
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1 applicable, the requirement of the making of quarter monthly
2 payments to the Department shall continue until such
3 taxpayer's average monthly liability to the Department during
4 the preceding 4 complete calendar quarters (excluding the
5 month of highest liability and the month of lowest liability)
6 is less than $9,000, or until such taxpayer's average monthly
7 liability to the Department as computed for each calendar
8 quarter of the 4 preceding complete calendar quarter period
9 is less than $10,000. However, if a taxpayer can show the
10 Department that a substantial change in the taxpayer's
11 business has occurred which causes the taxpayer to anticipate
12 that his average monthly tax liability for the reasonably
13 foreseeable future will fall below $10,000, then such
14 taxpayer may petition the Department for change in such
15 taxpayer's reporting status. The Department shall change
16 such taxpayer's reporting status unless it finds that such
17 change is seasonal in nature and not likely to be long term.
18 If any such quarter monthly payment is not paid at the time
19 or in the amount required by this Section, then the taxpayer
20 shall be liable for penalties and interest on taxpayer's 2.1%
21 or 1.75% vendors' discount shall be reduced by 2.1% or 1.75%,
22 as the case may be, of the difference between the minimum
23 amount due and the amount of such quarter monthly payment
24 actually and timely paid and the taxpayer shall be liable for
25 penalties and interest on such difference, except insofar as
26 the taxpayer has previously made payments for that month to
27 the Department in excess of the minimum payments previously
28 due as provided in this Section. The Department shall make
29 reasonable rules and regulations to govern the quarter
30 monthly payment amount and quarter monthly payment dates for
31 taxpayers who file on other than a calendar monthly basis.
32 If any such payment provided for in this Section exceeds
33 the taxpayer's liabilities under this Act, the Retailers'
34 Occupation Tax Act, the Service Occupation Tax Act and the
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1 Service Use Tax Act, as shown by an original monthly return,
2 the Department shall issue to the taxpayer a credit
3 memorandum no later than 30 days after the date of payment,
4 which memorandum may be submitted by the taxpayer to the
5 Department in payment of tax liability subsequently to be
6 remitted by the taxpayer to the Department or be assigned by
7 the taxpayer to a similar taxpayer under this Act, the
8 Retailers' Occupation Tax Act, the Service Occupation Tax Act
9 or the Service Use Tax Act, in accordance with reasonable
10 rules and regulations to be prescribed by the Department,
11 except that if such excess payment is shown on an original
12 monthly return and is made after December 31, 1986, no credit
13 memorandum shall be issued, unless requested by the taxpayer.
14 If no such request is made, the taxpayer may credit such
15 excess payment against tax liability subsequently to be
16 remitted by the taxpayer to the Department under this Act,
17 the Retailers' Occupation Tax Act, the Service Occupation Tax
18 Act or the Service Use Tax Act, in accordance with reasonable
19 rules and regulations prescribed by the Department. If the
20 Department subsequently determines that all or any part of
21 the credit taken was not actually due to the taxpayer, the
22 taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
23 by 2.1% or 1.75% of the difference between the credit taken
24 and that actually due, and the taxpayer shall be liable for
25 penalties and interest on such difference.
26 If the retailer is otherwise required to file a monthly
27 return and if the retailer's average monthly tax liability to
28 the Department does not exceed $200, the Department may
29 authorize his returns to be filed on a quarter annual basis,
30 with the return for January, February, and March of a given
31 year being due by April 20 of such year; with the return for
32 April, May and June of a given year being due by July 20 of
33 such year; with the return for July, August and September of
34 a given year being due by October 20 of such year, and with
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1 the return for October, November and December of a given year
2 being due by January 20 of the following year.
3 If the retailer is otherwise required to file a monthly
4 or quarterly return and if the retailer's average monthly tax
5 liability to the Department does not exceed $50, the
6 Department may authorize his returns to be filed on an annual
7 basis, with the return for a given year being due by January
8 20 of the following year.
9 Such quarter annual and annual returns, as to form and
10 substance, shall be subject to the same requirements as
11 monthly returns.
12 Notwithstanding any other provision in this Act
13 concerning the time within which a retailer may file his
14 return, in the case of any retailer who ceases to engage in a
15 kind of business which makes him responsible for filing
16 returns under this Act, such retailer shall file a final
17 return under this Act with the Department not more than one
18 month after discontinuing such business.
19 In addition, with respect to motor vehicles, watercraft,
20 aircraft, and trailers that are required to be registered
21 with an agency of this State, every retailer selling this
22 kind of tangible personal property shall file, with the
23 Department, upon a form to be prescribed and supplied by the
24 Department, a separate return for each such item of tangible
25 personal property which the retailer sells, except that
26 where, in the same transaction, a retailer of aircraft,
27 watercraft, motor vehicles or trailers transfers more than
28 one aircraft, watercraft, motor vehicle or trailer to another
29 aircraft, watercraft, motor vehicle or trailer retailer for
30 the purpose of resale, that seller for resale may report the
31 transfer of all the aircraft, watercraft, motor vehicles or
32 trailers involved in that transaction to the Department on
33 the same uniform invoice-transaction reporting return form.
34 For purposes of this Section, "watercraft" means a Class 2,
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1 Class 3, or Class 4 watercraft as defined in Section 3-2 of
2 the Boat Registration and Safety Act, a personal watercraft,
3 or any boat equipped with an inboard motor.
4 The transaction reporting return in the case of motor
5 vehicles or trailers that are required to be registered with
6 an agency of this State, shall be the same document as the
7 Uniform Invoice referred to in Section 5-402 of the Illinois
8 Vehicle Code and must show the name and address of the
9 seller; the name and address of the purchaser; the amount of
10 the selling price including the amount allowed by the
11 retailer for traded-in property, if any; the amount allowed
12 by the retailer for the traded-in tangible personal property,
13 if any, to the extent to which Section 2 of this Act allows
14 an exemption for the value of traded-in property; the balance
15 payable after deducting such trade-in allowance from the
16 total selling price; the amount of tax due from the retailer
17 with respect to such transaction; the amount of tax collected
18 from the purchaser by the retailer on such transaction (or
19 satisfactory evidence that such tax is not due in that
20 particular instance, if that is claimed to be the fact); the
21 place and date of the sale; a sufficient identification of
22 the property sold; such other information as is required in
23 Section 5-402 of the Illinois Vehicle Code, and such other
24 information as the Department may reasonably require.
25 The transaction reporting return in the case of
26 watercraft and aircraft must show the name and address of the
27 seller; the name and address of the purchaser; the amount of
28 the selling price including the amount allowed by the
29 retailer for traded-in property, if any; the amount allowed
30 by the retailer for the traded-in tangible personal property,
31 if any, to the extent to which Section 2 of this Act allows
32 an exemption for the value of traded-in property; the balance
33 payable after deducting such trade-in allowance from the
34 total selling price; the amount of tax due from the retailer
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1 with respect to such transaction; the amount of tax collected
2 from the purchaser by the retailer on such transaction (or
3 satisfactory evidence that such tax is not due in that
4 particular instance, if that is claimed to be the fact); the
5 place and date of the sale, a sufficient identification of
6 the property sold, and such other information as the
7 Department may reasonably require.
8 Such transaction reporting return shall be filed not
9 later than 20 days after the date of delivery of the item
10 that is being sold, but may be filed by the retailer at any
11 time sooner than that if he chooses to do so. The
12 transaction reporting return and tax remittance or proof of
13 exemption from the tax that is imposed by this Act may be
14 transmitted to the Department by way of the State agency with
15 which, or State officer with whom, the tangible personal
16 property must be titled or registered (if titling or
17 registration is required) if the Department and such agency
18 or State officer determine that this procedure will expedite
19 the processing of applications for title or registration.
20 With each such transaction reporting return, the retailer
21 shall remit the proper amount of tax due (or shall submit
22 satisfactory evidence that the sale is not taxable if that is
23 the case), to the Department or its agents, whereupon the
24 Department shall issue, in the purchaser's name, a tax
25 receipt (or a certificate of exemption if the Department is
26 satisfied that the particular sale is tax exempt) which such
27 purchaser may submit to the agency with which, or State
28 officer with whom, he must title or register the tangible
29 personal property that is involved (if titling or
30 registration is required) in support of such purchaser's
31 application for an Illinois certificate or other evidence of
32 title or registration to such tangible personal property.
33 No retailer's failure or refusal to remit tax under this
34 Act precludes a user, who has paid the proper tax to the
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1 retailer, from obtaining his certificate of title or other
2 evidence of title or registration (if titling or registration
3 is required) upon satisfying the Department that such user
4 has paid the proper tax (if tax is due) to the retailer. The
5 Department shall adopt appropriate rules to carry out the
6 mandate of this paragraph.
7 If the user who would otherwise pay tax to the retailer
8 wants the transaction reporting return filed and the payment
9 of tax or proof of exemption made to the Department before
10 the retailer is willing to take these actions and such user
11 has not paid the tax to the retailer, such user may certify
12 to the fact of such delay by the retailer, and may (upon the
13 Department being satisfied of the truth of such
14 certification) transmit the information required by the
15 transaction reporting return and the remittance for tax or
16 proof of exemption directly to the Department and obtain his
17 tax receipt or exemption determination, in which event the
18 transaction reporting return and tax remittance (if a tax
19 payment was required) shall be credited by the Department to
20 the proper retailer's account with the Department, but
21 without the 2.1% or 1.75% discount provided for in this
22 Section being allowed. When the user pays the tax directly
23 to the Department, he shall pay the tax in the same amount
24 and in the same form in which it would be remitted if the tax
25 had been remitted to the Department by the retailer.
26 Where a retailer collects the tax with respect to the
27 selling price of tangible personal property which he sells
28 and the purchaser thereafter returns such tangible personal
29 property and the retailer refunds the selling price thereof
30 to the purchaser, such retailer shall also refund, to the
31 purchaser, the tax so collected from the purchaser. When
32 filing his return for the period in which he refunds such tax
33 to the purchaser, the retailer may deduct the amount of the
34 tax so refunded by him to the purchaser from any other use
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1 tax which such retailer may be required to pay or remit to
2 the Department, as shown by such return, if the amount of the
3 tax to be deducted was previously remitted to the Department
4 by such retailer. If the retailer has not previously
5 remitted the amount of such tax to the Department, he is
6 entitled to no deduction under this Act upon refunding such
7 tax to the purchaser.
8 Any retailer filing a return under this Section shall
9 also include (for the purpose of paying tax thereon) the
10 total tax covered by such return upon the selling price of
11 tangible personal property purchased by him at retail from a
12 retailer, but as to which the tax imposed by this Act was not
13 collected from the retailer filing such return, and such
14 retailer shall remit the amount of such tax to the Department
15 when filing such return.
16 If experience indicates such action to be practicable,
17 the Department may prescribe and furnish a combination or
18 joint return which will enable retailers, who are required to
19 file returns hereunder and also under the Retailers'
20 Occupation Tax Act, to furnish all the return information
21 required by both Acts on the one form.
22 Where the retailer has more than one business registered
23 with the Department under separate registration under this
24 Act, such retailer may not file each return that is due as a
25 single return covering all such registered businesses, but
26 shall file separate returns for each such registered
27 business.
28 Beginning January 1, 1990, each month the Department
29 shall pay into the State and Local Sales Tax Reform Fund, a
30 special fund in the State Treasury which is hereby created,
31 the net revenue realized for the preceding month from the 1%
32 tax on sales of food for human consumption which is to be
33 consumed off the premises where it is sold (other than
34 alcoholic beverages, soft drinks and food which has been
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1 prepared for immediate consumption) and prescription and
2 nonprescription medicines, drugs, medical appliances and
3 insulin, urine testing materials, syringes and needles used
4 by diabetics.
5 Beginning January 1, 1990, each month the Department
6 shall pay into the County and Mass Transit District Fund 4%
7 of the net revenue realized for the preceding month from the
8 6.25% general rate on the selling price of tangible personal
9 property which is purchased outside Illinois at retail from a
10 retailer and which is titled or registered by an agency of
11 this State's government.
12 Beginning January 1, 1990, each month the Department
13 shall pay into the State and Local Sales Tax Reform Fund, a
14 special fund in the State Treasury, 20% of the net revenue
15 realized for the preceding month from the 6.25% general rate
16 on the selling price of tangible personal property, other
17 than tangible personal property which is purchased outside
18 Illinois at retail from a retailer and which is titled or
19 registered by an agency of this State's government.
20 Beginning January 1, 1990, each month the Department
21 shall pay into the Local Government Tax Fund 16% of the net
22 revenue realized for the preceding month from the 6.25%
23 general rate on the selling price of tangible personal
24 property which is purchased outside Illinois at retail from a
25 retailer and which is titled or registered by an agency of
26 this State's government.
27 Of the remainder of the moneys received by the Department
28 pursuant to this Act, (a) 1.75% thereof shall be paid into
29 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
30 and on and after July 1, 1989, 3.8% thereof shall be paid
31 into the Build Illinois Fund; provided, however, that if in
32 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
33 as the case may be, of the moneys received by the Department
34 and required to be paid into the Build Illinois Fund pursuant
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1 to Section 3 of the Retailers' Occupation Tax Act, Section 9
2 of the Use Tax Act, Section 9 of the Service Use Tax Act, and
3 Section 9 of the Service Occupation Tax Act, such Acts being
4 hereinafter called the "Tax Acts" and such aggregate of 2.2%
5 or 3.8%, as the case may be, of moneys being hereinafter
6 called the "Tax Act Amount", and (2) the amount transferred
7 to the Build Illinois Fund from the State and Local Sales Tax
8 Reform Fund shall be less than the Annual Specified Amount
9 (as defined in Section 3 of the Retailers' Occupation Tax
10 Act), an amount equal to the difference shall be immediately
11 paid into the Build Illinois Fund from other moneys received
12 by the Department pursuant to the Tax Acts; and further
13 provided, that if on the last business day of any month the
14 sum of (1) the Tax Act Amount required to be deposited into
15 the Build Illinois Bond Account in the Build Illinois Fund
16 during such month and (2) the amount transferred during such
17 month to the Build Illinois Fund from the State and Local
18 Sales Tax Reform Fund shall have been less than 1/12 of the
19 Annual Specified Amount, an amount equal to the difference
20 shall be immediately paid into the Build Illinois Fund from
21 other moneys received by the Department pursuant to the Tax
22 Acts; and, further provided, that in no event shall the
23 payments required under the preceding proviso result in
24 aggregate payments into the Build Illinois Fund pursuant to
25 this clause (b) for any fiscal year in excess of the greater
26 of (i) the Tax Act Amount or (ii) the Annual Specified Amount
27 for such fiscal year; and, further provided, that the amounts
28 payable into the Build Illinois Fund under this clause (b)
29 shall be payable only until such time as the aggregate amount
30 on deposit under each trust indenture securing Bonds issued
31 and outstanding pursuant to the Build Illinois Bond Act is
32 sufficient, taking into account any future investment income,
33 to fully provide, in accordance with such indenture, for the
34 defeasance of or the payment of the principal of, premium, if
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1 any, and interest on the Bonds secured by such indenture and
2 on any Bonds expected to be issued thereafter and all fees
3 and costs payable with respect thereto, all as certified by
4 the Director of the Bureau of the Budget. If on the last
5 business day of any month in which Bonds are outstanding
6 pursuant to the Build Illinois Bond Act, the aggregate of the
7 moneys deposited in the Build Illinois Bond Account in the
8 Build Illinois Fund in such month shall be less than the
9 amount required to be transferred in such month from the
10 Build Illinois Bond Account to the Build Illinois Bond
11 Retirement and Interest Fund pursuant to Section 13 of the
12 Build Illinois Bond Act, an amount equal to such deficiency
13 shall be immediately paid from other moneys received by the
14 Department pursuant to the Tax Acts to the Build Illinois
15 Fund; provided, however, that any amounts paid to the Build
16 Illinois Fund in any fiscal year pursuant to this sentence
17 shall be deemed to constitute payments pursuant to clause (b)
18 of the preceding sentence and shall reduce the amount
19 otherwise payable for such fiscal year pursuant to clause (b)
20 of the preceding sentence. The moneys received by the
21 Department pursuant to this Act and required to be deposited
22 into the Build Illinois Fund are subject to the pledge, claim
23 and charge set forth in Section 12 of the Build Illinois Bond
24 Act.
25 Subject to payment of amounts into the Build Illinois
26 Fund as provided in the preceding paragraph or in any
27 amendment thereto hereafter enacted, the following specified
28 monthly installment of the amount requested in the
29 certificate of the Chairman of the Metropolitan Pier and
30 Exposition Authority provided under Section 8.25f of the
31 State Finance Act, but not in excess of the sums designated
32 as "Total Deposit", shall be deposited in the aggregate from
33 collections under Section 9 of the Use Tax Act, Section 9 of
34 the Service Use Tax Act, Section 9 of the Service Occupation
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1 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
2 into the McCormick Place Expansion Project Fund in the
3 specified fiscal years.
4 Fiscal Year Total Deposit
5 1993 $0
6 1994 53,000,000
7 1995 58,000,000
8 1996 61,000,000
9 1997 64,000,000
10 1998 68,000,000
11 1999 71,000,000
12 2000 75,000,000
13 2001 80,000,000
14 2002 84,000,000
15 2003 89,000,000
16 2004 and 93,000,000
17 each fiscal year
18 thereafter that bonds
19 are outstanding under
20 Section 13.2 of the
21 Metropolitan Pier and
22 Exposition Authority
23 Act.
24 Beginning July 20, 1993 and in each month of each fiscal
25 year thereafter, one-eighth of the amount requested in the
26 certificate of the Chairman of the Metropolitan Pier and
27 Exposition Authority for that fiscal year, less the amount
28 deposited into the McCormick Place Expansion Project Fund by
29 the State Treasurer in the respective month under subsection
30 (g) of Section 13 of the Metropolitan Pier and Exposition
31 Authority Act, plus cumulative deficiencies in the deposits
32 required under this Section for previous months and years,
33 shall be deposited into the McCormick Place Expansion Project
34 Fund, until the full amount requested for the fiscal year,
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1 but not in excess of the amount specified above as "Total
2 Deposit", has been deposited.
3 Subject to payment of amounts into the Build Illinois
4 Fund and the McCormick Place Expansion Project Fund pursuant
5 to the preceding paragraphs or in any amendment thereto
6 hereafter enacted, each month the Department shall pay into
7 the Local Government Distributive Fund .4% of the net revenue
8 realized for the preceding month from the 5% general rate, or
9 .4% of 80% of the net revenue realized for the preceding
10 month from the 6.25% general rate, as the case may be, on the
11 selling price of tangible personal property which amount
12 shall, subject to appropriation, be distributed as provided
13 in Section 2 of the State Revenue Sharing Act. No payments or
14 distributions pursuant to this paragraph shall be made if the
15 tax imposed by this Act on photoprocessing products is
16 declared unconstitutional, or if the proceeds from such tax
17 are unavailable for distribution because of litigation.
18 Subject to payment of amounts into the Build Illinois
19 Fund, the McCormick Place Expansion Project Fund, and the
20 Local Government Distributive Fund pursuant to the preceding
21 paragraphs or in any amendments thereto hereafter enacted,
22 beginning July 1, 1993, the Department shall each month pay
23 into the Illinois Tax Increment Fund 0.27% of 80% of the net
24 revenue realized for the preceding month from the 6.25%
25 general rate on the selling price of tangible personal
26 property.
27 Of the remainder of the moneys received by the Department
28 pursuant to this Act, 75% thereof shall be paid into the
29 State Treasury and 25% shall be reserved in a special account
30 and used only for the transfer to the Common School Fund as
31 part of the monthly transfer from the General Revenue Fund in
32 accordance with Section 8a of the State Finance Act.
33 As soon as possible after the first day of each month,
34 upon certification of the Department of Revenue, the
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1 Comptroller shall order transferred and the Treasurer shall
2 transfer from the General Revenue Fund to the Motor Fuel Tax
3 Fund an amount equal to 1.7% of 80% of the net revenue
4 realized under this Act for the second preceding month;
5 except that this transfer shall not be made for the months
6 February through June of 1992.
7 Net revenue realized for a month shall be the revenue
8 collected by the State pursuant to this Act, less the amount
9 paid out during that month as refunds to taxpayers for
10 overpayment of liability.
11 For greater simplicity of administration, manufacturers,
12 importers and wholesalers whose products are sold at retail
13 in Illinois by numerous retailers, and who wish to do so, may
14 assume the responsibility for accounting and paying to the
15 Department all tax accruing under this Act with respect to
16 such sales, if the retailers who are affected do not make
17 written objection to the Department to this arrangement.
18 (Source: P.A. 88-45; 88-116; 88-194; 88-660, eff. 9-16-94;
19 88-669, eff. 11-29-94; 88-670, eff. 12-2-94; 89-379, eff.
20 1-1-96; 89-626, eff. 8-9-96.)"; and
21 on page 54, line 11, by changing "2a and 6c" to "2a, 3, 6c,
22 and 11"; and
23 on page 63, below line 18, by inserting the following:
24 "(35 ILCS 120/3) (from Ch. 120, par. 442)
25 Sec. 3. Except as provided in this Section, on or before
26 the twentieth day of each calendar month, every person
27 engaged in the business of selling tangible personal property
28 at retail in this State during the preceding calendar month
29 shall file a return with the Department, stating:
30 1. The name of the seller;
31 2. His residence address and the address of his
32 principal place of business and the address of the
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1 principal place of business (if that is a different
2 address) from which he engages in the business of selling
3 tangible personal property at retail in this State;
4 3. Total amount of receipts received by him during
5 the preceding calendar month or quarter, as the case may
6 be, from sales of tangible personal property, and from
7 services furnished, by him during such preceding calendar
8 month or quarter;
9 4. Total amount received by him during the
10 preceding calendar month or quarter on charge and time
11 sales of tangible personal property, and from services
12 furnished, by him prior to the month or quarter for which
13 the return is filed;
14 5. Deductions allowed by law;
15 6. Gross receipts which were received by him during
16 the preceding calendar month or quarter and upon the
17 basis of which the tax is imposed;
18 7. The amount of credit provided in Section 2d of
19 this Act;
20 8. The amount of tax due;
21 9. The signature of the taxpayer; and
22 10. Such other reasonable information as the
23 Department may require.
24 If a taxpayer fails to sign a return within 30 days after
25 the proper notice and demand for signature by the Department,
26 the return shall be considered valid and any amount shown to
27 be due on the return shall be deemed assessed.
28 Each return shall be accompanied by the statement of
29 prepaid tax issued pursuant to Section 2e for which credit is
30 claimed.
31 A retailer may accept a Manufacturer's Purchase Credit
32 certification from a purchaser in satisfaction of Use Tax as
33 provided in Section 3-85 of the Use Tax Act if the purchaser
34 provides the appropriate documentation as required by Section
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1 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
2 certification, accepted by a retailer as provided in Section
3 3-85 of the Use Tax Act, may be used by that retailer to
4 satisfy Retailers' Occupation Tax liability in the amount
5 claimed in the certification, not to exceed 6.25% of the
6 receipts subject to tax from a qualifying purchase.
7 The Department may require returns to be filed on a
8 quarterly basis. If so required, a return for each calendar
9 quarter shall be filed on or before the twentieth day of the
10 calendar month following the end of such calendar quarter.
11 The taxpayer shall also file a return with the Department for
12 each of the first two months of each calendar quarter, on or
13 before the twentieth day of the following calendar month,
14 stating:
15 1. The name of the seller;
16 2. The address of the principal place of business
17 from which he engages in the business of selling tangible
18 personal property at retail in this State;
19 3. The total amount of taxable receipts received by
20 him during the preceding calendar month from sales of
21 tangible personal property by him during such preceding
22 calendar month, including receipts from charge and time
23 sales, but less all deductions allowed by law;
24 4. The amount of credit provided in Section 2d of
25 this Act;
26 5. The amount of tax due; and
27 6. Such other reasonable information as the
28 Department may require.
29 If a total amount of less than $1 is payable, refundable
30 or creditable, such amount shall be disregarded if it is less
31 than 50 cents and shall be increased to $1 if it is 50 cents
32 or more.
33 Beginning October 1, 1993, a taxpayer who has an average
34 monthly tax liability of $150,000 or more shall make all
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1 payments required by rules of the Department by electronic
2 funds transfer. Beginning October 1, 1994, a taxpayer who
3 has an average monthly tax liability of $100,000 or more
4 shall make all payments required by rules of the Department
5 by electronic funds transfer. Beginning October 1, 1995, a
6 taxpayer who has an average monthly tax liability of $50,000
7 or more shall make all payments required by rules of the
8 Department by electronic funds transfer. The term "average
9 monthly tax liability" shall be the sum of the taxpayer's
10 liabilities under this Act, and under all other State and
11 local occupation and use tax laws administered by the
12 Department, for the immediately preceding calendar year
13 divided by 12.
14 Before August 1 of each year beginning in 1993, the
15 Department shall notify all taxpayers required to make
16 payments by electronic funds transfer. All taxpayers
17 required to make payments by electronic funds transfer shall
18 make those payments for a minimum of one year beginning on
19 October 1.
20 Any taxpayer not required to make payments by electronic
21 funds transfer may make payments by electronic funds transfer
22 with the permission of the Department.
23 All taxpayers required to make payment by electronic
24 funds transfer and any taxpayers authorized to voluntarily
25 make payments by electronic funds transfer shall make those
26 payments in the manner authorized by the Department.
27 The Department shall adopt such rules as are necessary to
28 effectuate a program of electronic funds transfer and the
29 requirements of this Section.
30 Any amount which is required to be shown or reported on
31 any return or other document under this Act shall, if such
32 amount is not a whole-dollar amount, be increased to the
33 nearest whole-dollar amount in any case where the fractional
34 part of a dollar is 50 cents or more, and decreased to the
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1 nearest whole-dollar amount where the fractional part of a
2 dollar is less than 50 cents.
3 If the retailer is otherwise required to file a monthly
4 return and if the retailer's average monthly tax liability to
5 the Department does not exceed $200, the Department may
6 authorize his returns to be filed on a quarter annual basis,
7 with the return for January, February and March of a given
8 year being due by April 20 of such year; with the return for
9 April, May and June of a given year being due by July 20 of
10 such year; with the return for July, August and September of
11 a given year being due by October 20 of such year, and with
12 the return for October, November and December of a given year
13 being due by January 20 of the following year.
14 If the retailer is otherwise required to file a monthly
15 or quarterly return and if the retailer's average monthly tax
16 liability with the Department does not exceed $50, the
17 Department may authorize his returns to be filed on an annual
18 basis, with the return for a given year being due by January
19 20 of the following year.
20 Such quarter annual and annual returns, as to form and
21 substance, shall be subject to the same requirements as
22 monthly returns.
23 Notwithstanding any other provision in this Act
24 concerning the time within which a retailer may file his
25 return, in the case of any retailer who ceases to engage in a
26 kind of business which makes him responsible for filing
27 returns under this Act, such retailer shall file a final
28 return under this Act with the Department not more than one
29 month after discontinuing such business.
30 Where the same person has more than one business
31 registered with the Department under separate registrations
32 under this Act, such person may not file each return that is
33 due as a single return covering all such registered
34 businesses, but shall file separate returns for each such
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1 registered business.
2 In addition, with respect to motor vehicles, watercraft,
3 aircraft, and trailers that are required to be registered
4 with an agency of this State, every retailer selling this
5 kind of tangible personal property shall file, with the
6 Department, upon a form to be prescribed and supplied by the
7 Department, a separate return for each such item of tangible
8 personal property which the retailer sells, except that
9 where, in the same transaction, a retailer of aircraft,
10 watercraft, motor vehicles or trailers transfers more than
11 one aircraft, watercraft, motor vehicle or trailer to another
12 aircraft, watercraft, motor vehicle retailer or trailer
13 retailer for the purpose of resale, that seller for resale
14 may report the transfer of all aircraft, watercraft, motor
15 vehicles or trailers involved in that transaction to the
16 Department on the same uniform invoice-transaction reporting
17 return form. For purposes of this Section, "watercraft"
18 means a Class 2, Class 3, or Class 4 watercraft as defined in
19 Section 3-2 of the Boat Registration and Safety Act, a
20 personal watercraft, or any boat equipped with an inboard
21 motor.
22 Any retailer who sells only motor vehicles, watercraft,
23 aircraft, or trailers that are required to be registered with
24 an agency of this State, so that all retailers' occupation
25 tax liability is required to be reported, and is reported, on
26 such transaction reporting returns and who is not otherwise
27 required to file monthly or quarterly returns, need not file
28 monthly or quarterly returns. However, those retailers shall
29 be required to file returns on an annual basis.
30 The transaction reporting return, in the case of motor
31 vehicles or trailers that are required to be registered with
32 an agency of this State, shall be the same document as the
33 Uniform Invoice referred to in Section 5-402 of The Illinois
34 Vehicle Code and must show the name and address of the
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1 seller; the name and address of the purchaser; the amount of
2 the selling price including the amount allowed by the
3 retailer for traded-in property, if any; the amount allowed
4 by the retailer for the traded-in tangible personal property,
5 if any, to the extent to which Section 1 of this Act allows
6 an exemption for the value of traded-in property; the balance
7 payable after deducting such trade-in allowance from the
8 total selling price; the amount of tax due from the retailer
9 with respect to such transaction; the amount of tax collected
10 from the purchaser by the retailer on such transaction (or
11 satisfactory evidence that such tax is not due in that
12 particular instance, if that is claimed to be the fact); the
13 place and date of the sale; a sufficient identification of
14 the property sold; such other information as is required in
15 Section 5-402 of The Illinois Vehicle Code, and such other
16 information as the Department may reasonably require.
17 The transaction reporting return in the case of
18 watercraft or aircraft must show the name and address of the
19 seller; the name and address of the purchaser; the amount of
20 the selling price including the amount allowed by the
21 retailer for traded-in property, if any; the amount allowed
22 by the retailer for the traded-in tangible personal property,
23 if any, to the extent to which Section 1 of this Act allows
24 an exemption for the value of traded-in property; the balance
25 payable after deducting such trade-in allowance from the
26 total selling price; the amount of tax due from the retailer
27 with respect to such transaction; the amount of tax collected
28 from the purchaser by the retailer on such transaction (or
29 satisfactory evidence that such tax is not due in that
30 particular instance, if that is claimed to be the fact); the
31 place and date of the sale, a sufficient identification of
32 the property sold, and such other information as the
33 Department may reasonably require.
34 Such transaction reporting return shall be filed not
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1 later than 20 days after the day of delivery of the item that
2 is being sold, but may be filed by the retailer at any time
3 sooner than that if he chooses to do so. The transaction
4 reporting return and tax remittance or proof of exemption
5 from the Illinois use tax may be transmitted to the
6 Department by way of the State agency with which, or State
7 officer with whom the tangible personal property must be
8 titled or registered (if titling or registration is required)
9 if the Department and such agency or State officer determine
10 that this procedure will expedite the processing of
11 applications for title or registration.
12 With each such transaction reporting return, the retailer
13 shall remit the proper amount of tax due (or shall submit
14 satisfactory evidence that the sale is not taxable if that is
15 the case), to the Department or its agents, whereupon the
16 Department shall issue, in the purchaser's name, a use tax
17 receipt (or a certificate of exemption if the Department is
18 satisfied that the particular sale is tax exempt) which such
19 purchaser may submit to the agency with which, or State
20 officer with whom, he must title or register the tangible
21 personal property that is involved (if titling or
22 registration is required) in support of such purchaser's
23 application for an Illinois certificate or other evidence of
24 title or registration to such tangible personal property.
25 No retailer's failure or refusal to remit tax under this
26 Act precludes a user, who has paid the proper tax to the
27 retailer, from obtaining his certificate of title or other
28 evidence of title or registration (if titling or registration
29 is required) upon satisfying the Department that such user
30 has paid the proper tax (if tax is due) to the retailer. The
31 Department shall adopt appropriate rules to carry out the
32 mandate of this paragraph.
33 If the user who would otherwise pay tax to the retailer
34 wants the transaction reporting return filed and the payment
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1 of the tax or proof of exemption made to the Department
2 before the retailer is willing to take these actions and such
3 user has not paid the tax to the retailer, such user may
4 certify to the fact of such delay by the retailer and may
5 (upon the Department being satisfied of the truth of such
6 certification) transmit the information required by the
7 transaction reporting return and the remittance for tax or
8 proof of exemption directly to the Department and obtain his
9 tax receipt or exemption determination, in which event the
10 transaction reporting return and tax remittance (if a tax
11 payment was required) shall be credited by the Department to
12 the proper retailer's account with the Department, but
13 without the 2.1% or 1.75% discount provided for in this
14 Section being allowed. When the user pays the tax directly
15 to the Department, he shall pay the tax in the same amount
16 and in the same form in which it would be remitted if the tax
17 had been remitted to the Department by the retailer.
18 Refunds made by the seller during the preceding return
19 period to purchasers, on account of tangible personal
20 property returned to the seller, shall be allowed as a
21 deduction under subdivision 5 of his monthly or quarterly
22 return, as the case may be, in case the seller had
23 theretofore included the receipts from the sale of such
24 tangible personal property in a return filed by him and had
25 paid the tax imposed by this Act with respect to such
26 receipts.
27 Where the seller is a corporation, the return filed on
28 behalf of such corporation shall be signed by the president,
29 vice-president, secretary or treasurer or by the properly
30 accredited agent of such corporation.
31 Where the seller is a limited liability company, the
32 return filed on behalf of the limited liability company shall
33 be signed by a manager, member, or properly accredited agent
34 of the limited liability company.
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1 Except as provided in this Section, the retailer filing
2 the return under this Section shall, at the time of filing
3 such return, pay to the Department the amount of tax imposed
4 by this Act less a discount of 2.1% prior to January 1, 1990
5 and 1.75% on and after January 1, 1990, or $5 per calendar
6 year, whichever is greater, which is allowed to reimburse the
7 retailer for the expenses incurred in keeping records,
8 preparing and filing returns, remitting the tax and supplying
9 data to the Department on request. Any prepayment made
10 pursuant to Section 2d of this Act shall be included in the
11 amount on which such 2.1% or 1.75% discount is computed. In
12 the case of retailers who report and pay the tax on a
13 transaction by transaction basis, as provided in this
14 Section, such discount shall be taken with each such tax
15 remittance instead of when such retailer files his periodic
16 return.
17 If the taxpayer's average monthly tax liability to the
18 Department under this Act, the Use Tax Act, the Service
19 Occupation Tax Act, and the Service Use Tax Act, excluding
20 any liability for prepaid sales tax to be remitted in
21 accordance with Section 2d of this Act, was $10,000 or more
22 during the preceding 4 complete calendar quarters, he shall
23 file a return with the Department each month by the 20th day
24 of the month next following the month during which such tax
25 liability is incurred and shall make payments to the
26 Department on or before the 7th, 15th, 22nd and last day of
27 the month during which such liability is incurred. If the
28 month during which such tax liability is incurred began prior
29 to January 1, 1985, each payment shall be in an amount equal
30 to 1/4 of the taxpayer's actual liability for the month or an
31 amount set by the Department not to exceed 1/4 of the average
32 monthly liability of the taxpayer to the Department for the
33 preceding 4 complete calendar quarters (excluding the month
34 of highest liability and the month of lowest liability in
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1 such 4 quarter period). If the month during which such tax
2 liability is incurred begins on or after January 1, 1985 and
3 prior to January 1, 1987, each payment shall be in an amount
4 equal to 22.5% of the taxpayer's actual liability for the
5 month or 27.5% of the taxpayer's liability for the same
6 calendar month of the preceding year. If the month during
7 which such tax liability is incurred begins on or after
8 January 1, 1987 and prior to January 1, 1988, each payment
9 shall be in an amount equal to 22.5% of the taxpayer's actual
10 liability for the month or 26.25% of the taxpayer's liability
11 for the same calendar month of the preceding year. If the
12 month during which such tax liability is incurred begins on
13 or after January 1, 1988, and prior to January 1, 1989, or
14 begins on or after January 1, 1996, each payment shall be in
15 an amount equal to 22.5% of the taxpayer's actual liability
16 for the month or 25% of the taxpayer's liability for the same
17 calendar month of the preceding year. If the month during
18 which such tax liability is incurred begins on or after
19 January 1, 1989, and prior to January 1, 1996, each payment
20 shall be in an amount equal to 22.5% of the taxpayer's actual
21 liability for the month or 25% of the taxpayer's liability
22 for the same calendar month of the preceding year or 100% of
23 the taxpayer's actual liability for the quarter monthly
24 reporting period. The amount of such quarter monthly
25 payments shall be credited against the final tax liability of
26 the taxpayer's return for that month. Once applicable, the
27 requirement of the making of quarter monthly payments to the
28 Department by taxpayers having an average monthly tax
29 liability of $10,000 or more as determined in the manner
30 provided above shall continue until such taxpayer's average
31 monthly liability to the Department during the preceding 4
32 complete calendar quarters (excluding the month of highest
33 liability and the month of lowest liability) is less than
34 $9,000, or until such taxpayer's average monthly liability to
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1 the Department as computed for each calendar quarter of the 4
2 preceding complete calendar quarter period is less than
3 $10,000. However, if a taxpayer can show the Department that
4 a substantial change in the taxpayer's business has occurred
5 which causes the taxpayer to anticipate that his average
6 monthly tax liability for the reasonably foreseeable future
7 will fall below $10,000, then such taxpayer may petition the
8 Department for a change in such taxpayer's reporting status.
9 The Department shall change such taxpayer's reporting status
10 unless it finds that such change is seasonal in nature and
11 not likely to be long term. If any such quarter monthly
12 payment is not paid at the time or in the amount required by
13 this Section, then the taxpayer shall be liable for penalties
14 and interest on taxpayer's 2.1% or 1.75% vendors' discount
15 shall be reduced by 2.1% or 1.75% of the difference between
16 the minimum amount due as a payment and the amount of such
17 quarter monthly payment actually and timely paid, and the
18 taxpayer shall be liable for penalties and interest on such
19 difference, except insofar as the taxpayer has previously
20 made payments for that month to the Department in excess of
21 the minimum payments previously due as provided in this
22 Section. The Department shall make reasonable rules and
23 regulations to govern the quarter monthly payment amount and
24 quarter monthly payment dates for taxpayers who file on other
25 than a calendar monthly basis.
26 Without regard to whether a taxpayer is required to make
27 quarter monthly payments as specified above, any taxpayer who
28 is required by Section 2d of this Act to collect and remit
29 prepaid taxes and has collected prepaid taxes which average
30 in excess of $25,000 per month during the preceding 2
31 complete calendar quarters, shall file a return with the
32 Department as required by Section 2f and shall make payments
33 to the Department on or before the 7th, 15th, 22nd and last
34 day of the month during which such liability is incurred. If
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1 the month during which such tax liability is incurred began
2 prior to the effective date of this amendatory Act of 1985,
3 each payment shall be in an amount not less than 22.5% of the
4 taxpayer's actual liability under Section 2d. If the month
5 during which such tax liability is incurred begins on or
6 after January 1, 1986, each payment shall be in an amount
7 equal to 22.5% of the taxpayer's actual liability for the
8 month or 27.5% of the taxpayer's liability for the same
9 calendar month of the preceding calendar year. If the month
10 during which such tax liability is incurred begins on or
11 after January 1, 1987, each payment shall be in an amount
12 equal to 22.5% of the taxpayer's actual liability for the
13 month or 26.25% of the taxpayer's liability for the same
14 calendar month of the preceding year. The amount of such
15 quarter monthly payments shall be credited against the final
16 tax liability of the taxpayer's return for that month filed
17 under this Section or Section 2f, as the case may be. Once
18 applicable, the requirement of the making of quarter monthly
19 payments to the Department pursuant to this paragraph shall
20 continue until such taxpayer's average monthly prepaid tax
21 collections during the preceding 2 complete calendar quarters
22 is $25,000 or less. If any such quarter monthly payment is
23 not paid at the time or in the amount required, the taxpayer
24 shall be liable for penalties and interest on such
25 difference, except insofar as the taxpayer has previously
26 made payments for that month in excess of the minimum
27 payments previously due.
28 If any payment provided for in this Section exceeds the
29 taxpayer's liabilities under this Act, the Use Tax Act, the
30 Service Occupation Tax Act and the Service Use Tax Act, as
31 shown on an original monthly return, the Department shall, if
32 requested by the taxpayer, issue to the taxpayer a credit
33 memorandum no later than 30 days after the date of payment.
34 The credit evidenced by such credit memorandum may be
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1 assigned by the taxpayer to a similar taxpayer under this
2 Act, the Use Tax Act, the Service Occupation Tax Act or the
3 Service Use Tax Act, in accordance with reasonable rules and
4 regulations to be prescribed by the Department. If no such
5 request is made, the taxpayer may credit such excess payment
6 against tax liability subsequently to be remitted to the
7 Department under this Act, the Use Tax Act, the Service
8 Occupation Tax Act or the Service Use Tax Act, in accordance
9 with reasonable rules and regulations prescribed by the
10 Department. If the Department subsequently determined that
11 all or any part of the credit taken was not actually due to
12 the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
13 shall be reduced by 2.1% or 1.75% of the difference between
14 the credit taken and that actually due, and that taxpayer
15 shall be liable for penalties and interest on such
16 difference.
17 If a retailer of motor fuel is entitled to a credit under
18 Section 2d of this Act which exceeds the taxpayer's liability
19 to the Department under this Act for the month which the
20 taxpayer is filing a return, the Department shall issue the
21 taxpayer a credit memorandum for the excess.
22 Beginning January 1, 1990, each month the Department
23 shall pay into the Local Government Tax Fund, a special fund
24 in the State treasury which is hereby created, the net
25 revenue realized for the preceding month from the 1% tax on
26 sales of food for human consumption which is to be consumed
27 off the premises where it is sold (other than alcoholic
28 beverages, soft drinks and food which has been prepared for
29 immediate consumption) and prescription and nonprescription
30 medicines, drugs, medical appliances and insulin, urine
31 testing materials, syringes and needles used by diabetics.
32 Beginning January 1, 1990, each month the Department
33 shall pay into the County and Mass Transit District Fund, a
34 special fund in the State treasury which is hereby created,
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1 4% of the net revenue realized for the preceding month from
2 the 6.25% general rate.
3 Beginning January 1, 1990, each month the Department
4 shall pay into the Local Government Tax Fund 16% of the net
5 revenue realized for the preceding month from the 6.25%
6 general rate on the selling price of tangible personal
7 property.
8 Of the remainder of the moneys received by the Department
9 pursuant to this Act, (a) 1.75% thereof shall be paid into
10 the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
11 and on and after July 1, 1989, 3.8% thereof shall be paid
12 into the Build Illinois Fund; provided, however, that if in
13 any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
14 as the case may be, of the moneys received by the Department
15 and required to be paid into the Build Illinois Fund pursuant
16 to this Act, Section 9 of the Use Tax Act, Section 9 of the
17 Service Use Tax Act, and Section 9 of the Service Occupation
18 Tax Act, such Acts being hereinafter called the "Tax Acts"
19 and such aggregate of 2.2% or 3.8%, as the case may be, of
20 moneys being hereinafter called the "Tax Act Amount", and (2)
21 the amount transferred to the Build Illinois Fund from the
22 State and Local Sales Tax Reform Fund shall be less than the
23 Annual Specified Amount (as hereinafter defined), an amount
24 equal to the difference shall be immediately paid into the
25 Build Illinois Fund from other moneys received by the
26 Department pursuant to the Tax Acts; the "Annual Specified
27 Amount" means the amounts specified below for fiscal years
28 1986 through 1993:
29 Fiscal Year Annual Specified Amount
30 1986 $54,800,000
31 1987 $76,650,000
32 1988 $80,480,000
33 1989 $88,510,000
34 1990 $115,330,000
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1 1991 $145,470,000
2 1992 $182,730,000
3 1993 $206,520,000;
4 and means the Certified Annual Debt Service Requirement (as
5 defined in Section 13 of the Build Illinois Bond Act) or the
6 Tax Act Amount, whichever is greater, for fiscal year 1994
7 and each fiscal year thereafter; and further provided, that
8 if on the last business day of any month the sum of (1) the
9 Tax Act Amount required to be deposited into the Build
10 Illinois Bond Account in the Build Illinois Fund during such
11 month and (2) the amount transferred to the Build Illinois
12 Fund from the State and Local Sales Tax Reform Fund shall
13 have been less than 1/12 of the Annual Specified Amount, an
14 amount equal to the difference shall be immediately paid into
15 the Build Illinois Fund from other moneys received by the
16 Department pursuant to the Tax Acts; and, further provided,
17 that in no event shall the payments required under the
18 preceding proviso result in aggregate payments into the Build
19 Illinois Fund pursuant to this clause (b) for any fiscal year
20 in excess of the greater of (i) the Tax Act Amount or (ii)
21 the Annual Specified Amount for such fiscal year. The
22 amounts payable into the Build Illinois Fund under clause (b)
23 of the first sentence in this paragraph shall be payable only
24 until such time as the aggregate amount on deposit under each
25 trust indenture securing Bonds issued and outstanding
26 pursuant to the Build Illinois Bond Act is sufficient, taking
27 into account any future investment income, to fully provide,
28 in accordance with such indenture, for the defeasance of or
29 the payment of the principal of, premium, if any, and
30 interest on the Bonds secured by such indenture and on any
31 Bonds expected to be issued thereafter and all fees and costs
32 payable with respect thereto, all as certified by the
33 Director of the Bureau of the Budget. If on the last
34 business day of any month in which Bonds are outstanding
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1 pursuant to the Build Illinois Bond Act, the aggregate of
2 moneys deposited in the Build Illinois Bond Account in the
3 Build Illinois Fund in such month shall be less than the
4 amount required to be transferred in such month from the
5 Build Illinois Bond Account to the Build Illinois Bond
6 Retirement and Interest Fund pursuant to Section 13 of the
7 Build Illinois Bond Act, an amount equal to such deficiency
8 shall be immediately paid from other moneys received by the
9 Department pursuant to the Tax Acts to the Build Illinois
10 Fund; provided, however, that any amounts paid to the Build
11 Illinois Fund in any fiscal year pursuant to this sentence
12 shall be deemed to constitute payments pursuant to clause (b)
13 of the first sentence of this paragraph and shall reduce the
14 amount otherwise payable for such fiscal year pursuant to
15 that clause (b). The moneys received by the Department
16 pursuant to this Act and required to be deposited into the
17 Build Illinois Fund are subject to the pledge, claim and
18 charge set forth in Section 12 of the Build Illinois Bond
19 Act.
20 Subject to payment of amounts into the Build Illinois
21 Fund as provided in the preceding paragraph or in any
22 amendment thereto hereafter enacted, the following specified
23 monthly installment of the amount requested in the
24 certificate of the Chairman of the Metropolitan Pier and
25 Exposition Authority provided under Section 8.25f of the
26 State Finance Act, but not in excess of sums designated as
27 "Total Deposit", shall be deposited in the aggregate from
28 collections under Section 9 of the Use Tax Act, Section 9 of
29 the Service Use Tax Act, Section 9 of the Service Occupation
30 Tax Act, and Section 3 of the Retailers' Occupation Tax Act
31 into the McCormick Place Expansion Project Fund in the
32 specified fiscal years.
33 Fiscal Year Total Deposit
34 1993 $0
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1 1994 53,000,000
2 1995 58,000,000
3 1996 61,000,000
4 1997 64,000,000
5 1998 68,000,000
6 1999 71,000,000
7 2000 75,000,000
8 2001 80,000,000
9 2002 84,000,000
10 2003 89,000,000
11 2004 and 93,000,000
12 each fiscal year
13 thereafter that bonds
14 are outstanding under
15 Section 13.2 of the
16 Metropolitan Pier and
17 Exposition Authority
18 Act.
19 Beginning July 20, 1993 and in each month of each fiscal
20 year thereafter, one-eighth of the amount requested in the
21 certificate of the Chairman of the Metropolitan Pier and
22 Exposition Authority for that fiscal year, less the amount
23 deposited into the McCormick Place Expansion Project Fund by
24 the State Treasurer in the respective month under subsection
25 (g) of Section 13 of the Metropolitan Pier and Exposition
26 Authority Act, plus cumulative deficiencies in the deposits
27 required under this Section for previous months and years,
28 shall be deposited into the McCormick Place Expansion Project
29 Fund, until the full amount requested for the fiscal year,
30 but not in excess of the amount specified above as "Total
31 Deposit", has been deposited.
32 Subject to payment of amounts into the Build Illinois
33 Fund and the McCormick Place Expansion Project Fund pursuant
34 to the preceding paragraphs or in any amendment thereto
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1 hereafter enacted, each month the Department shall pay into
2 the Local Government Distributive Fund 0.4% of the net
3 revenue realized for the preceding month from the 5% general
4 rate or 0.4% of 80% of the net revenue realized for the
5 preceding month from the 6.25% general rate, as the case may
6 be, on the selling price of tangible personal property which
7 amount shall, subject to appropriation, be distributed as
8 provided in Section 2 of the State Revenue Sharing Act. No
9 payments or distributions pursuant to this paragraph shall be
10 made if the tax imposed by this Act on photoprocessing
11 products is declared unconstitutional, or if the proceeds
12 from such tax are unavailable for distribution because of
13 litigation.
14 Subject to payment of amounts into the Build Illinois
15 Fund, the McCormick Place Expansion Project to the preceding
16 paragraphs or in any amendments thereto hereafter enacted,
17 beginning July 1, 1993, the Department shall each month pay
18 into the Illinois Tax Increment Fund 0.27% of 80% of the net
19 revenue realized for the preceding month from the 6.25%
20 general rate on the selling price of tangible personal
21 property.
22 Of the remainder of the moneys received by the Department
23 pursuant to this Act, 75% thereof shall be paid into the
24 State Treasury and 25% shall be reserved in a special account
25 and used only for the transfer to the Common School Fund as
26 part of the monthly transfer from the General Revenue Fund in
27 accordance with Section 8a of the State Finance Act.
28 The Department may, upon separate written notice to a
29 taxpayer, require the taxpayer to prepare and file with the
30 Department on a form prescribed by the Department within not
31 less than 60 days after receipt of the notice an annual
32 information return for the tax year specified in the notice.
33 Such annual return to the Department shall include a
34 statement of gross receipts as shown by the retailer's last
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1 Federal income tax return. If the total receipts of the
2 business as reported in the Federal income tax return do not
3 agree with the gross receipts reported to the Department of
4 Revenue for the same period, the retailer shall attach to his
5 annual return a schedule showing a reconciliation of the 2
6 amounts and the reasons for the difference. The retailer's
7 annual return to the Department shall also disclose the cost
8 of goods sold by the retailer during the year covered by such
9 return, opening and closing inventories of such goods for
10 such year, costs of goods used from stock or taken from stock
11 and given away by the retailer during such year, payroll
12 information of the retailer's business during such year and
13 any additional reasonable information which the Department
14 deems would be helpful in determining the accuracy of the
15 monthly, quarterly or annual returns filed by such retailer
16 as provided for in this Section.
17 If the annual information return required by this Section
18 is not filed when and as required, the taxpayer shall be
19 liable as follows:
20 (i) Until January 1, 1994, the taxpayer shall be
21 liable for a penalty equal to 1/6 of 1% of the tax due
22 from such taxpayer under this Act during the period to be
23 covered by the annual return for each month or fraction
24 of a month until such return is filed as required, the
25 penalty to be assessed and collected in the same manner
26 as any other penalty provided for in this Act.
27 (ii) On and after January 1, 1994, the taxpayer
28 shall be liable for a penalty as described in Section 3-4
29 of the Uniform Penalty and Interest Act.
30 The chief executive officer, proprietor, owner or highest
31 ranking manager shall sign the annual return to certify the
32 accuracy of the information contained therein. Any person
33 who willfully signs the annual return containing false or
34 inaccurate information shall be guilty of perjury and
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1 punished accordingly. The annual return form prescribed by
2 the Department shall include a warning that the person
3 signing the return may be liable for perjury.
4 The provisions of this Section concerning the filing of
5 an annual information return do not apply to a retailer who
6 is not required to file an income tax return with the United
7 States Government.
8 As soon as possible after the first day of each month,
9 upon certification of the Department of Revenue, the
10 Comptroller shall order transferred and the Treasurer shall
11 transfer from the General Revenue Fund to the Motor Fuel Tax
12 Fund an amount equal to 1.7% of 80% of the net revenue
13 realized under this Act for the second preceding month;
14 except that this transfer shall not be made for the months
15 February through June, 1992.
16 Net revenue realized for a month shall be the revenue
17 collected by the State pursuant to this Act, less the amount
18 paid out during that month as refunds to taxpayers for
19 overpayment of liability.
20 For greater simplicity of administration, manufacturers,
21 importers and wholesalers whose products are sold at retail
22 in Illinois by numerous retailers, and who wish to do so, may
23 assume the responsibility for accounting and paying to the
24 Department all tax accruing under this Act with respect to
25 such sales, if the retailers who are affected do not make
26 written objection to the Department to this arrangement.
27 Any person who promotes, organizes, provides retail
28 selling space for concessionaires or other types of sellers
29 at the Illinois State Fair, DuQuoin State Fair, county fairs,
30 local fairs, art shows, flea markets and similar exhibitions
31 or events, including any transient merchant as defined by
32 Section 2 of the Transient Merchant Act of 1987, is required
33 to file a report with the Department providing the name of
34 the merchant's business, the name of the person or persons
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1 engaged in merchant's business, the permanent address and
2 Illinois Retailers Occupation Tax Registration Number of the
3 merchant, the dates and location of the event and other
4 reasonable information that the Department may require. The
5 report must be filed not later than the 20th day of the month
6 next following the month during which the event with retail
7 sales was held. Any person who fails to file a report
8 required by this Section commits a business offense and is
9 subject to a fine not to exceed $250.
10 Any person engaged in the business of selling tangible
11 personal property at retail as a concessionaire or other type
12 of seller at the Illinois State Fair, county fairs, art
13 shows, flea markets and similar exhibitions or events, or any
14 transient merchants, as defined by Section 2 of the Transient
15 Merchant Act of 1987, may be required to make a daily report
16 of the amount of such sales to the Department and to make a
17 daily payment of the full amount of tax due. The Department
18 shall impose this requirement when it finds that there is a
19 significant risk of loss of revenue to the State at such an
20 exhibition or event. Such a finding shall be based on
21 evidence that a substantial number of concessionaires or
22 other sellers who are not residents of Illinois will be
23 engaging in the business of selling tangible personal
24 property at retail at the exhibition or event, or other
25 evidence of a significant risk of loss of revenue to the
26 State. The Department shall notify concessionaires and other
27 sellers affected by the imposition of this requirement. In
28 the absence of notification by the Department, the
29 concessionaires and other sellers shall file their returns as
30 otherwise required in this Section.
31 (Source: P.A. 88-45; 88-116; 88-194; 88-480; 88-547, eff.
32 6-30-94; 88-660, eff. 9-16-94; 88-669, eff. 11-29-94; 88-670,
33 eff. 12-2-94; 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
34 89-379, eff. 1-1-96; 89-626, eff. 8-9-96.)"; and
-46- LRB9000732KDsbam
1 on page 64, below line 5, by inserting the following:
2 "(35 ILCS 120/11) (from Ch. 120, par. 450)
3 Sec. 11. All information received by the Department from
4 returns filed under this Act, or from any investigation
5 conducted under this Act, shall be confidential, except for
6 official purposes, 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 in this Act prevents the Director of Revenue from
11 publishing or making available to the public the names and
12 addresses of persons filing returns under this Act, or
13 reasonable statistics concerning the operation of the tax by
14 grouping the contents of returns so the information in any
15 individual return is not disclosed.
16 Nothing in this Act prevents the Director of Revenue from
17 divulging to the United States Government or the government
18 of any other state, or any village that does not levy any
19 real property taxes for village operations and that receives
20 more than 60% of its general corporate revenue from taxes
21 under the Use Tax Act, the Service Use Tax Act, the Service
22 Occupation Tax Act, and the Retailers' Occupation Tax Act, or
23 any officer or agency thereof, for exclusively official
24 purposes, information received by the Department in
25 administering this Act, provided that such other governmental
26 agency agrees to divulge requested tax information to the
27 Department.
28 The Department's furnishing of information derived from a
29 taxpayer's return or from an investigation conducted under
30 this Act to the surety on a taxpayer's bond that has been
31 furnished to the Department under this Act, either to provide
32 notice to such surety of its potential liability under the
33 bond or, in order to support the Department's demand for
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1 payment from such surety under the bond, is an official
2 purpose within the meaning of this Section.
3 The furnishing upon request of information obtained by
4 the Department from returns filed under this Act or
5 investigations conducted under this Act to the Illinois
6 Liquor Control Commission for official use is deemed to be an
7 official purpose within the meaning of this Section.
8 Notice to a surety of potential liability shall not be
9 given unless the taxpayer has first been notified, not less
10 than 10 days prior thereto, of the Department's intent to so
11 notify the surety.
12 The furnishing upon request of the Auditor General, or
13 his authorized agents, for official use, of returns filed and
14 information related thereto under this Act is deemed to be an
15 official purpose within the meaning of this Section.
16 Where an appeal or a protest has been filed on behalf of
17 a taxpayer, the furnishing upon request of the attorney for
18 the taxpayer of returns filed by the taxpayer and information
19 related thereto under this Act is deemed to be an official
20 purpose within the meaning of this Section.
21 The furnishing of financial information to a home rule
22 unit that has imposed a tax similar to that imposed by this
23 Act pursuant to its home rule powers, or to any village that
24 does not levy any real property taxes for village operations
25 and that receives more than 60% of its general corporate
26 revenue from taxes under the Use Tax Act, the Service Use Tax
27 Act, the Service Occupation Tax Act, and the Retailers'
28 Occupation Tax Act, upon request of the Chief Executive
29 thereof, is an official purpose within the meaning of this
30 Section, provided the home rule unit or village that does
31 not levy any real property taxes for village operations and
32 that receives more than 60% of its general corporate revenue
33 from taxes under the Use Tax Act, the Service Use Tax Act,
34 the Service Occupation Tax Act, and the Retailers' Occupation
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1 Tax Act agrees in writing to the requirements of this
2 Section.
3 For a village that does not levy any real property taxes
4 for village operations and that receives more than 60% of its
5 general corporate revenue from taxes under the Use Tax Act,
6 Service Use Tax Act, Service Occupation Tax Act, and
7 Retailers' Occupation Tax Act, the officers eligible to
8 receive information from the Department of Revenue under this
9 Section are the village manager and the chief financial
10 officer of the village.
11 Information so provided shall be subject to all
12 confidentiality provisions of this Section. The written
13 agreement shall provide for reciprocity, limitations on
14 access, disclosure, and procedures for requesting
15 information.
16 The Director may make available to any State agency,
17 including the Illinois Supreme Court, which licenses persons
18 to engage in any occupation, information that a person
19 licensed by such agency has failed to file returns under this
20 Act or pay the tax, penalty and interest shown therein, or
21 has failed to pay any final assessment of tax, penalty or
22 interest due under this Act. The Director may also make
23 available to the Secretary of State information that a
24 limited liability company, which has filed articles of
25 organization with the Secretary of State, or corporation
26 which has been issued a certificate of incorporation by the
27 Secretary of State has failed to file returns under this Act
28 or pay the tax, penalty and interest shown therein, or has
29 failed to pay any final assessment of tax, penalty or
30 interest due under this Act. An assessment is final when all
31 proceedings in court for review of such assessment have
32 terminated or the time for the taking thereof has expired
33 without such proceedings being instituted.
34 The Director shall make available for public inspection
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1 in the Department's principal office and for publication, at
2 cost, administrative decisions issued on or after January 1,
3 1995. These decisions are to be made available in a manner so
4 that the following taxpayer information is not disclosed:
5 (1) The names, addresses, and identification
6 numbers of the taxpayer, related entities, and employees.
7 (2) At the sole discretion of the Director, trade
8 secrets or other confidential information identified as
9 such by the taxpayer, no later than 30 days after receipt
10 of an administrative decision, by such means as the
11 Department shall provide by rule.
12 The Director shall determine the appropriate extent of
13 the deletions allowed in paragraph (2). In the event the
14 taxpayer does not submit deletions, the Director shall make
15 only the deletions specified in paragraph (1).
16 The Director shall make available for public inspection
17 and publication an administrative decision within 180 days
18 after the issuance of the administrative decision. The term
19 "administrative decision" has the same meaning as defined in
20 Section 3-101 of Article III of the Code of Civil Procedure.
21 Costs collected under this Section shall be paid into the Tax
22 Compliance and Administration Fund.
23 Nothing contained in this Act shall prevent the Director
24 from divulging information to any person pursuant to a
25 request or authorization made by the taxpayer or by an
26 authorized representative of the taxpayer.
27 (Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-89, eff.
28 6-30-95.)"; and
29 on page 64, line 7, by changing "Section 9d" to "Sections 9d
30 and 10b"; and
31 on page 66, below line 19, by inserting the following:
32 "(35 ILCS 130/10b) (from Ch. 120, par. 453.10b)
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1 Sec. 10b. All information received by the Department
2 from returns filed under this Act, or from any investigation
3 conducted under this Act, shall be confidential, except for
4 official purposes, and any person who divulges any such
5 information in any manner, except in accordance with a proper
6 judicial order or as otherwise provided by law, shall be
7 guilty of a Class A misdemeanor.
8 Nothing in this Act prevents the Director of Revenue from
9 publishing or making available to the public the names and
10 addresses of persons filing returns under this Act, or
11 reasonable statistics concerning the operation of the tax by
12 grouping the contents of returns so that the information in
13 any individual return is not disclosed.
14 Nothing in this Act prevents the Director of Revenue from
15 divulging to the United States Government or the government
16 of any other state, or any officer or agency thereof, for
17 exclusively official purposes, information received by the
18 Department in administering this Act, provided that such
19 other governmental agency agrees to divulge requested tax
20 information to the Department.
21 The furnishing upon request of the Auditor General, or
22 his authorized agents, for official use, of returns filed and
23 information related thereto under this Act is deemed to be an
24 official purpose within the meaning of this Section.
25 The furnishing of financial information to a home rule
26 unit with a population in excess of 2,000,000 that has
27 imposed a tax similar to that imposed by this Act under its
28 home rule powers, upon request of the Chief Executive of the
29 home rule unit, is an official purpose within the meaning of
30 this Section, provided the home rule unit agrees in writing
31 to the requirements of this Section. Information so provided
32 is subject to all confidentiality provisions of this Section.
33 The written agreement shall provide for reciprocity,
34 limitations on access, disclosure, and procedures for
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1 requesting information.
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. An assessment is final when all
9 proceedings in court for review of such assessment have
10 terminated or the time for the taking thereof has expired
11 without such proceedings being instituted.
12 The Director shall make available for public inspection
13 in the Department's principal office and for publication, at
14 cost, administrative decisions issued on or after January 1,
15 1995. These decisions are to be made available in a manner so
16 that the following taxpayer 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 Nothing contained in this Act shall prevent the Director
2 from divulging information to any person pursuant to a
3 request or authorization made by the taxpayer or by an
4 authorized representative of the taxpayer.
5 (Source: P.A. 88-669, eff. 11-29-94.)"; and
6 on page 66, line 21, by changing "Section 14a" to "Sections
7 14a and 20"; and
8 on page 68, below line 26, by inserting the following:
9 "(35 ILCS 135/20) (from Ch. 120, par. 453.50)
10 Sec. 20. All information received by the Department
11 from 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 A 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 that the information in
22 any 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 officer or agency thereof, for
26 exclusively official purposes, information received by the
27 Department in administering this Act, provided that such
28 other governmental agency agrees to divulge requested tax
29 information to the Department.
30 The furnishing upon request of the Auditor General, or
31 his authorized agents, for official use, of returns filed and
32 information related thereto under this Act is deemed to be an
-53- LRB9000732KDsbam
1 official purpose within the meaning of this Section.
2 The furnishing of financial information to a home rule
3 unit with a population in excess of 2,000,000 that has
4 imposed a tax similar to that imposed by this Act under its
5 home rule powers, upon request of the Chief Executive of the
6 home rule unit, is an official purpose within the meaning of
7 this Section, provided the home rule unit agrees in writing
8 to the requirements of this Section. Information so provided
9 is subject to all confidentiality provisions of this Section.
10 The written agreement shall provide for reciprocity,
11 limitations on access, disclosure, and procedures for
12 requesting information.
13 The Director may make available to any State agency,
14 including the Illinois Supreme Court, which licenses persons
15 to engage in any occupation, information that a person
16 licensed by such agency has failed to file returns under this
17 Act or pay the tax, penalty and interest shown therein, or
18 has failed to pay any final assessment of tax, penalty or
19 interest due under this Act. An assessment is final when all
20 proceedings in court for review of such assessment have
21 terminated or the time for the taking thereof has expired
22 without such proceedings being instituted.
23 The Director shall make available for public inspection
24 in the Department's principal office and for publication, at
25 cost, administrative decisions issued on or after January 1,
26 1995. These decisions are to be made available in a manner so
27 that the following taxpayer information is not disclosed:
28 (1) The names, addresses, and identification
29 numbers of the taxpayer, related entities, and employees.
30 (2) At the sole discretion of the Director, trade
31 secrets or other confidential information identified as
32 such by the taxpayer, no later than 30 days after receipt
33 of an administrative decision, by such means as the
34 Department shall provide by rule.
-54- LRB9000732KDsbam
1 The Director shall determine the appropriate extent of
2 the deletions allowed in paragraph (2). In the event the
3 taxpayer does not submit deletions, the Director shall make
4 only the deletions specified in paragraph (1).
5 The Director shall make available for public inspection
6 and publication an administrative decision within 180 days
7 after the issuance of the administrative decision. The term
8 "administrative decision" has the same meaning as defined in
9 Section 3-101 of Article III of the Code of Civil Procedure.
10 Costs collected under this Section shall be paid into the Tax
11 Compliance and Administration Fund.
12 Nothing contained in this Act shall prevent the Director
13 from divulging information to any person pursuant to a
14 request or authorization made by the taxpayer or by an
15 authorized representative of the taxpayer.
16 (Source: P.A. 88-669, eff. 11-29-94.)
17 Section 48. The Motor Fuel Tax Law is amended by
18 changing Sections 3, 3a, 3b, 3c, 13, and 13a.7 and adding
19 Section 13a.8 as follows:
20 (35 ILCS 505/3) (from Ch. 120, par. 419)
21 Sec. 3. No person shall act as a distributor of motor
22 fuel within this State without first securing a license to
23 act as a distributor of motor fuel from the Department.
24 Application for such license shall be made to the Department
25 upon blanks furnished by it. The application shall be signed
26 and verified, and shall contain such information as the
27 Department deems necessary. A blender shall, in addition to
28 securing a distributor's license, make application to the
29 Department for a blender's permit, setting forth in the
30 application such information as the Department deems
31 necessary. The applicant for a distributor's license shall
32 also file with the Department a bond on a form to be approved
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1 by and with a surety or sureties satisfactory to the
2 Department conditioned upon such applicant paying to the
3 State of Illinois all monies becoming due by reason of the
4 sale or use of motor fuel by the applicant, together with all
5 penalties and interest thereon. The Department shall fix the
6 penalty of such bond in each case taking into consideration
7 the amount of motor fuel expected to be sold, distributed and
8 used by such applicant and the penalty fixed by the
9 Department shall be such, as in its opinion, will protect the
10 State of Illinois against failure to pay the amount
11 hereinafter provided on motor fuel sold, distributed and
12 used, but the amount of the penalty fixed by the Department
13 shall not exceed 2.1 times the amount of tax liability of a
14 monthly return; however, in no event shall the amount of such
15 penalty exceed $100,000 $40,001. Upon receipt of the
16 application and bond in proper form, the Department shall
17 issue to the applicant a license to act as a distributor. No
18 person who is in default to the State for monies due under
19 this Act for the sale, distribution or use of motor fuel
20 shall receive a license either directly or indirectly to act
21 as a distributor.
22 A license shall not be granted to any person whose
23 principal place of business is in a state other than
24 Illinois, unless such person is licensed for motor fuel
25 distribution in the state in which the principal place of
26 business is located and that such person is not in default to
27 that State for any monies due for the sale, distribution, or
28 use of motor fuel.
29 Notwithstanding his activities are not those of a
30 distributor as defined in Section 1.2 of this Act:
31 A. A person who as of July 1, 1957 holds a
32 distributor's license may continue in that capacity so
33 long as he continues to comply with obligations of a
34 distributor.
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1 B. A person who in this State is engaged in the
2 distribution of motor fuel primarily by tank car or tank
3 truck, or both, and who operates an Illinois bulk plant
4 where he has active bulk storage capacity of not less
5 than 30,000 gallons for gasoline as defined in example
6 (A) in the second paragraph of Section 5 of this Act,
7 may, by application to the Department and compliance with
8 the requirements of this Section, obtain a distributor's
9 license, and when so licensed shall be subject to all the
10 obligations and have all the rights and privileges of a
11 distributor under this Act.
12 (Source: P.A. 87-149.)
13 (35 ILCS 505/3a) (from Ch. 120, par. 419a)
14 Sec. 3a. No person, other than a licensed distributor,
15 shall act as a supplier of special fuel within this State
16 without first securing a license to act as a supplier of
17 special fuel from the Department.
18 Application for such license shall be made to the
19 Department upon blanks furnished by it. The application shall
20 be signed and verified and shall contain such information as
21 the Department deems necessary.
22 The applicant for a supplier's license shall also file,
23 with the Department, a bond on a form to be approved by and
24 with a surety or sureties satisfactory to the Department,
25 conditioned upon such applicant paying to the State of
26 Illinois all moneys becoming due by reason of the sale or use
27 of special fuel by the applicant, together with all penalties
28 and interest thereon. The Department shall fix the penalty of
29 such bond in each case, taking into consideration the amount
30 of special fuel expected to be sold, distributed and used by
31 such applicant, and the penalty fixed by the Department shall
32 be such, as in its opinion, will protect the State of
33 Illinois against failure to pay the amount hereinafter
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1 provided on special fuel sold, distributed and used, but the
2 amount of the penalty fixed by the Department shall not
3 exceed twice the amount of tax liability of a monthly return;
4 however, in no event shall the amount exceed $100,000
5 $40,001.
6 Upon receipt of the application and bond in proper form,
7 the Department shall issue to the applicant a license to act
8 as a supplier. No person who is in default to the State for
9 moneys due under this Act for the sale, distribution or use
10 of motor fuel shall receive a license either directly or
11 indirectly to act as a supplier.
12 A license shall not be granted to any person whose
13 principal place of business is in a state other than
14 Illinois, unless such person is licensed for motor fuel
15 distribution in the State in which the principal place of
16 business is located and that other State requires such
17 license and that such person is not in default to that State
18 for any monies due for the sale, distribution, or use of
19 motor fuel.
20 (Source: P.A. 87-149.)
21 (35 ILCS 505/3b) (from Ch. 120, par. 419b)
22 Sec. 3b. No person other than a licensed distributor or
23 licensed supplier shall act as a bulk user of special fuel
24 within this State without first securing a license to act as
25 a bulk user of special fuel from the Department.
26 Application for such license shall be made to the
27 Department upon blanks furnished by it. The application shall
28 be signed and verified and shall contain such information as
29 the Department deems necessary.
30 If the bulk user will not be buying all special fuel
31 tax-paid under this Act, but will be making any special fuel
32 purchases at all without paying the tax that is imposed by
33 this Act to his vendor, such applicant for a bulk user's
-58- LRB9000732KDsbam
1 license shall also file, with the Department, a bond on a
2 form to be approved by and with a surety or sureties
3 satisfactory to the Department, conditioned upon such
4 applicant paying to the State of Illinois all moneys becoming
5 due by reason of use of special fuel by the applicant,
6 together with all penalties and interest thereon. If the
7 bulk user will be purchasing any special fuel without paying
8 the tax, the bulk user shall also obtain a permit from the
9 Department to do so. The Department shall fix the penalty of
10 such bond in each case, taking into consideration the amount
11 of special fuel expected to be used by such applicant, and
12 the penalty fixed by the Department shall be such, as in its
13 opinion, will protect the State of Illinois against failure
14 to pay the amount hereinafter provided on special fuel used,
15 but the amount of the penalty fixed by the Department shall
16 not exceed twice the amount of tax liability on tax-free fuel
17 expected to be used by the bulk user annually; however, in no
18 event shall the amount of such penalty exceed $100,000
19 $40,001.
20 Upon receipt of the application and bond in proper form,
21 the Department shall issue to the applicant a license to act
22 as a bulk user. No person who is in default to the State for
23 moneys due under this Act for the sale, distribution or use
24 of motor fuel shall receive a license either directly or
25 indirectly to act as a bulk user.
26 (Source: P.A. 87-149.)
27 (35 ILCS 505/3c) (from Ch. 120, par. 419b.1)
28 Sec. 3c. No person shall act as a receiver of fuel
29 within this State without first securing a license from the
30 Department to act as a receiver of fuel.
31 Application for such license shall be made to the
32 Department upon blanks furnished by it. The application
33 shall be signed and verified, and shall contain such
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1 information as the Department deems necessary. The applicant
2 for a receiver's license shall also file with the Department
3 a bond on a form to be approved by and with a surety or
4 sureties satisfactory to the Department conditioned upon such
5 applicant paying to the State of Illinois all monies becoming
6 due by reason of the receipt of fuel by the applicant,
7 together with all penalties and interest thereon. The
8 Department shall fix the penalty of such bond in each case
9 taking into consideration the amount of fuel expected to be
10 sold, distributed and used by such applicant and the penalty
11 fixed by the Department shall be such, as in its opinion,
12 will protect the State of Illinois against failure to pay the
13 tax imposed by Section 2a on fuel received in this State, but
14 the amount of the penalty fixed by the Department shall not
15 exceed twice the amount of tax liability of a monthly return;
16 however, in no event shall the amount exceed $100,000
17 $40,001.
18 Upon receipt of the application and bond in proper form,
19 the Department shall issue to the applicant a license to act
20 as a receiver. No person who is in default to the State for
21 monies due under this Act for the receipt, sale, distribution
22 or use of fuel or motor fuel shall receive a license either
23 directly or indirectly to act as a receiver.
24 (Source: P.A. 86-125; 86-958.)
25 (35 ILCS 505/13) (from Ch. 120, par. 429)
26 Sec. 13. Any person other than a distributor or
27 supplier, who loses motor fuel through any cause or uses
28 motor fuel (upon which he has paid the amount required to be
29 collected under Section 2 of this Act) for any purpose other
30 than operating a motor vehicle upon the public highways or
31 waters, shall be reimbursed and repaid the amount so paid.
32 Any person who purchases motor fuel in Illinois and uses
33 that motor fuel in another state and that other state imposes
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1 a tax on the use of such motor fuel shall be reimbursed and
2 repaid the amount of Illinois tax paid under Section 2 of
3 this Act on the motor fuel used in such other state.
4 Reimbursement and repayment shall be made by the Department
5 upon receipt of adequate proof of taxes paid to another state
6 and the amount of motor fuel used in that state.
7 Claims for such reimbursement must be made to the
8 Department of Revenue, duly verified by the affidavit of the
9 claimant (or by the claimant's legal representative if the
10 claimant has died or become a person under legal disability),
11 upon forms prescribed by the Department. The claim must
12 state such facts relating to the purchase, importation,
13 manufacture or production of the motor fuel by the claimant
14 as the Department may deem necessary, and the time when, and
15 the circumstances of its loss or the specific purpose for
16 which it was used (as the case may be), together with such
17 other information as the Department may reasonably require.
18 No claim based upon idle time shall be allowed. Claims for
19 full reimbursement must be filed not later than one year
20 after the date on which the tax was paid by the claimant.
21 If, however, a claim for such reimbursement otherwise
22 meeting the requirements of this Section is filed more than
23 one year but less than 2 years after that date, the claimant
24 shall be reimbursed at the rate of 80% of the amount to which
25 he would have been entitled if his claim had been timely
26 filed.
27 The Department may make such investigation of the
28 correctness of the facts stated in such claims as it deems
29 necessary. When the Department has approved any such claim,
30 it shall pay to the claimant (or to the claimant's legal
31 representative, as such if the claimant has died or become a
32 person under legal disability) the reimbursement provided in
33 this Section, out of any moneys appropriated to it for that
34 purpose.
-61- LRB9000732KDsbam
1 Any receiver who has paid the tax imposed by Section 2a
2 of this Act (either directly to the Department or to another
3 licensed receiver) upon fuel exported or sold under the
4 exemptions provided in Section 2a may file a claim for credit
5 to recover the amount so paid. Such claims shall be made to
6 the Department, duly verified by the affidavit of the
7 claimant (or by the claimant's legal representative if the
8 claimant has died or become a person under legal disability),
9 upon forms prescribed by the Department. The claim shall
10 state such facts relating to the purchase, importation,
11 manufacture, production, export, or sale of the fuel by the
12 claimant as the Department may deem necessary together with
13 such other information as the Department may reasonably
14 require. Claims must be filed not later than one year after
15 the date on which the tax was paid by the claimant. The
16 Department may make such investigation of the correctness of
17 the facts stated in such claims as it deems necessary. When
18 the Department approves a claim, the Department shall issue a
19 credit memorandum to the receiver who made the payment for
20 which the credit is being given or, if the receiver has died
21 or become incompetent, to such receiver's legal
22 representative. The amount of such credit memorandum shall be
23 credited against any tax due or to become due under this Act
24 from the receiver who made the payment for which credit has
25 been given.
26 Any distributor or supplier who has paid the tax imposed
27 by Section 2 of this Act upon motor fuel lost or used by such
28 distributor or supplier for any purpose other than operating
29 a motor vehicle upon the public highways or waters may file a
30 claim for credit or refund to recover the amount so paid.
31 Such claims shall be filed on forms prescribed by the
32 Department. Such claims shall be made to the Department,
33 duly verified by the affidavit of the claimant (or by the
34 claimant's legal representative if the claimant has died or
-62- LRB9000732KDsbam
1 become a person under legal disability), upon forms
2 prescribed by the Department. The claim shall state such
3 facts relating to the purchase, importation, manufacture or
4 production of the motor fuel by the claimant as the
5 Department may deem necessary and the time when the loss or
6 nontaxable use occurred, and the circumstances of its loss or
7 the specific purpose for which it was used (as the case may
8 be), together with such other information as the Department
9 may reasonably require. Claims must be filed not later than
10 one year after the date on which the tax was paid by the
11 claimant.
12 The Department may make such investigation of the
13 correctness of the facts stated in such claims as it deems
14 necessary. When the Department approves a claim, the
15 Department shall issue a refund or credit memorandum as
16 requested by the taxpayer, to the distributor or supplier who
17 made the payment for which the refund or credit is being
18 given or, if the distributor or supplier has died or become
19 incompetent, to such distributor's or supplier's legal
20 representative, as such. The amount of such credit
21 memorandum shall be credited against any tax due or to become
22 due under this Act from the distributor or supplier who made
23 the payment for which credit has been given.
24 Any credit or refund that is allowed under this Section
25 shall bear interest at the rate and in the manner specified
26 in the Uniform Penalty and Interest Act.
27 In case the distributor, receiver, or supplier requests
28 and the Department determines that the claimant is entitled
29 to a refund, such refund shall be made only from such
30 appropriation as may be available for that purpose. If it
31 appears unlikely that the amount appropriated would permit
32 everyone having a claim allowed during the period covered by
33 such appropriation to elect to receive a cash refund, the
34 Department, by rule or regulation, shall provide for the
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1 payment of refunds in hardship cases and shall define what
2 types of cases qualify as hardship cases.
3 If no tax is due and no proceeding is pending to
4 determine whether such distributor, receiver, or supplier is
5 indebted to the Department for tax, the credit memorandum so
6 issued may be assigned and set over by the lawful holder
7 thereof, subject to reasonable rules of the Department, to
8 any other licensed distributor, receiver, or supplier who is
9 subject to this Act, and the amount thereof applied by the
10 Department against any tax due or to become due under this
11 Act from such assignee.
12 If the payment for which the distributor's, receiver's,
13 or supplier's claim is filed is held in the protest fund of
14 the State Treasury during the pendency of the claim for
15 credit proceedings pursuant to the order of the court in
16 accordance with Section 2a of the State Officers and
17 Employees Money Disposition Act "An Act in relation to the
18 payment and disposition of moneys received by officers and
19 employees of the State of Illinois by virtue of their office
20 or employment", approved June 9, 1911, and if it is
21 determined by the Department or by the final order of a
22 reviewing court under the Administrative Review Law that the
23 claimant is entitled to all or a part of the credit claimed,
24 the claimant, instead of receiving a credit memorandum from
25 the Department, shall receive a cash refund from the protest
26 fund as provided for in Section 2a of the State Officers and
27 Employees Money Disposition Act "An Act in relation to the
28 payment and disposition of moneys received by officers and
29 employees of the State of Illinois by virtue of their office
30 or employment".
31 If any person ceases to be licensed as a distributor,
32 receiver, or supplier while still holding an unused credit
33 memorandum issued under this Act, such person may, at his
34 election (instead of assigning the credit memorandum to a
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1 licensed distributor, licensed receiver, or licensed supplier
2 under this Act), surrender such unused credit memorandum to
3 the Department and receive a refund of the amount to which
4 such person is entitled.
5 (Source: P.A. 87-205; 88-480.)
6 (35 ILCS 505/13a.7) (from Ch. 120, par. 429a7)
7 Sec. 13a.7. Notwithstanding the provisions for credit
8 memoranda, credits or refunds contained in Section 13a.3 of
9 this Act, no credit memorandum, credit or refund shall be
10 allowed or made based upon a return filed more than 4 years
11 one year after the due date of the such return or the date
12 the return is filed, whichever is later.
13 (Source: P.A. 85-293.)
14 (35 ILCS 505/13a.8 new)
15 Sec. 13a.8. Any receiver who has paid the tax imposed by
16 Section 2a of this Law (either directly to the Department or
17 to another licensed receiver) upon fuel exported or sold
18 under the exemptions provided in Section 2a may file a claim
19 for credit to recover the amount so paid. The claims shall
20 be made to the Department, duly verified by the claimant (or
21 by the claimant's legal representative if the claimant has
22 died or become a person under legal disability), upon forms
23 prescribed by the Department. The claim shall state such
24 facts relating to the purchase, importation, manufacture,
25 production, export, or sale of the fuel by the claimant as
26 the Department may deem necessary together with such other
27 information as the Department may reasonably require. The
28 Department may investigate the correctness of the facts
29 stated in the claims as it deems necessary. When the
30 Department approves a claim, the Department shall issue a
31 credit memorandum to the receiver who made the payment for
32 which the credit is being given or, if the receiver has died
-65- LRB9000732KDsbam
1 or become incompetent, to the receiver's legal
2 representative. The amount of the credit memorandum shall be
3 credited against any tax due or to become due under this Act
4 from the receiver who made the payment for which credit has
5 been given.
6 Any credit or refund that is allowed under this Section
7 shall bear interest at the rate and in the manner specified
8 in the Uniform Penalty and Interest Act.
9 In case the receiver requests and the Department
10 determines that the claimant is entitled to a refund, the
11 refund shall be made only from such appropriation as may be
12 available for that purpose. If it appears unlikely that the
13 amount appropriated would permit everyone having a claim
14 allowed during the period covered by such appropriation to
15 elect to receive a cash refund, the Department, by rule or
16 regulation, shall provide for the payment of refunds in
17 hardship cases and shall define what types of cases qualify
18 as hardship cases.
19 If no tax is due and no proceeding is pending to
20 determine whether the receiver is indebted to the Department
21 for tax, the credit memorandum issued may be assigned and set
22 over by the lawful holder thereof, subject to reasonable
23 rules of the Department, to any other licensed receiver who
24 is subject to this Act, and the amount thereof applied by the
25 Department against any tax due or to become due under this
26 Act from such assignee.
27 If the payment for which the receiver's claim is filed is
28 held in the protest fund of the State Treasury during the
29 pendency of the claim for credit proceedings under an order
30 of the court in accordance with Section 2a of the State
31 Officers and Employees Money Disposition Act and if it is
32 determined by the Department or by the final order of a
33 reviewing court under the Administrative Review Law that the
34 claimant is entitled to all or a part of the credit claimed,
-66- LRB9000732KDsbam
1 the claimant, instead of receiving a credit memorandum from
2 the Department, shall receive a cash refund from the protest
3 fund as provided for in Section 2a of the State Officers and
4 Employees Money Disposition Act.
5 If any person ceases to be licensed as a receiver while
6 still holding an unused credit memorandum issued under this
7 Act, that person may, at his or her election (instead of
8 assigning the credit memorandum to a licensed receiver under
9 this Act), surrender the unused credit memorandum to the
10 Department and receive a refund of the amount to which such
11 person is entitled."; and
12 on page 68, line 28, by changing "5 and 6" to "5, 6, and 11";
13 and
14 on page 71, below line 10, by inserting the following:
15 "(35 ILCS 610/11) (from Ch. 120, par. 467.11)
16 Sec. 11. All information received by the Department from
17 returns filed under this Act, or from any investigations
18 conducted under this Act, shall be confidential, except for
19 official purposes, and any person who divulges any such
20 information in any manner, except in accordance with a proper
21 judicial order or as otherwise provided by law, shall be
22 guilty of a Class B misdemeanor.
23 Provided, that nothing contained in this Act shall
24 prevent the Director from publishing or making available to
25 the public the names and addresses of taxpayers filing
26 returns under this Act, or from publishing or making
27 available reasonable statistics concerning the operation of
28 the tax wherein the contents of returns are grouped into
29 aggregates in such a way that the information contained in
30 any individual return shall not be disclosed.
31 And provided, that nothing contained in this Act shall
32 prevent the Director from making available to the United
-67- LRB9000732KDsbam
1 States Government or any officer or agency thereof, for
2 exclusively official purposes, information received by the
3 Department in the administration of this Act.
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 Act is deemed to be an
7 official purpose within the meaning of this Section.
8 The Director may make available to any State agency,
9 including the Illinois Supreme Court, which licenses persons
10 to engage in any occupation, information that a person
11 licensed by such agency has failed to file returns under this
12 Act or pay the tax, penalty and interest shown therein, or
13 has failed to pay any final assessment of tax, penalty or
14 interest due under this Act. An assessment is final when all
15 proceedings in court for review of such assessment have
16 terminated or the time for the taking thereof has expired
17 without such proceedings being instituted.
18 The Director shall make available for public inspection
19 in the Department's principal office and for publication, at
20 cost, administrative decisions issued on or after January 1,
21 1995. These decisions are to be made available in a manner so
22 that the following taxpayer information is not disclosed:
23 (1) The names, addresses, and identification
24 numbers of the taxpayer, related entities, and employees.
25 (2) At the sole discretion of the Director, trade
26 secrets or other confidential information identified as
27 such by the taxpayer, no later than 30 days after receipt
28 of an administrative decision, by such means as the
29 Department shall provide by rule.
30 The Director shall determine the appropriate extent of
31 the deletions allowed in paragraph (2). In the event the
32 taxpayer does not submit deletions, the Director shall make
33 only the deletions specified in paragraph (1).
34 The Director shall make available for public inspection
-68- LRB9000732KDsbam
1 and publication an administrative decision within 180 days
2 after the issuance of the administrative decision. The term
3 "administrative decision" has the same meaning as defined in
4 Section 3-101 of Article III of the Code of Civil Procedure.
5 Costs collected under this Section shall be paid into the Tax
6 Compliance and Administration Fund.
7 Nothing contained in this Act shall prevent the Director
8 from divulging information to any person pursuant to a
9 request or authorization made by the taxpayer or by an
10 authorized representative of the taxpayer.
11 (Source: P.A. 88-669, eff. 11-29-94.)"; and
12 on page 71, line 12, by changing "5 and 6" to "5, 6, and 11";
13 and
14 on page 73, below line 28, by inserting the following:
15 "(35 ILCS 615/11) (from Ch. 120, par. 467.26)
16 Sec. 11. All information received by the Department from
17 returns filed under this Act, or from any investigations
18 conducted under this Act, shall be confidential, except for
19 official purposes, and any person who divulges any such
20 information in any manner, except in accordance with a proper
21 judicial order or as otherwise provided by law, shall be
22 guilty of a Class B misdemeanor.
23 Provided, that nothing contained in this Act shall
24 prevent the Director from publishing or making available to
25 the public the names and addresses of taxpayers filing
26 returns under this Act, or from publishing or making
27 available reasonable statistics concerning the operation of
28 the tax wherein the contents of returns are grouped into
29 aggregates in such a way that the information contained in
30 any individual return shall not be disclosed.
31 And provided, that nothing contained in this Act shall
32 prevent the Director from making available to the United
-69- LRB9000732KDsbam
1 States Government or any officer or agency thereof, for
2 exclusively official purposes, information received by the
3 Department in the administration of this Act.
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 Act is deemed to be an
7 official purpose within the meaning of this Section.
8 The Director may make available to any State agency,
9 including the Illinois Supreme Court, which licenses persons
10 to engage in any occupation, information that a person
11 licensed by such agency has failed to file returns under this
12 Act or pay the tax, penalty and interest shown therein, or
13 has failed to pay any final assessment of tax, penalty or
14 interest due under this Act. An assessment is final when all
15 proceedings in court for review of such assessment have
16 terminated or the time for the taking thereof has expired
17 without such proceedings being instituted.
18 The Director shall make available for public inspection
19 in the Department's principal office and for publication, at
20 cost, administrative decisions issued on or after January 1,
21 1995. These decisions are to be made available in a manner so
22 that the following taxpayer information is not disclosed:
23 (1) The names, addresses, and identification
24 numbers of the taxpayer, related entities, and employees.
25 (2) At the sole discretion of the Director, trade
26 secrets or other confidential information identified as
27 such by the taxpayer, no later than 30 days after receipt
28 of an administrative decision, by such means as the
29 Department shall provide by rule.
30 The Director shall determine the appropriate extent of
31 the deletions allowed in paragraph (2). In the event the
32 taxpayer does not submit deletions, the Director shall make
33 only the deletions specified in paragraph (1).
34 The Director shall make available for public inspection
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1 and publication an administrative decision within 180 days
2 after the issuance of the administrative decision. The term
3 "administrative decision" has the same meaning as defined in
4 Section 3-101 of Article III of the Code of Civil Procedure.
5 Costs collected under this Section shall be paid into the Tax
6 Compliance and Administration Fund.
7 Nothing contained in this Act shall prevent the Director
8 from divulging information to any person pursuant to a
9 request or authorization made by the taxpayer or by an
10 authorized representative of the taxpayer.
11 (Source: P.A. 88-669, eff. 11-29-94.)"; and
12 on page 73, line 30, by changing "5 and 6" to "5, 6, and 11";
13 and
14 on page 76, below line 13, by inserting the following:
15 "(35 ILCS 620/11) (from Ch. 120, par. 478)
16 Sec. 11. All information received by the Department from
17 returns filed under this Act, or from any investigations
18 conducted under this Act, shall be confidential, except for
19 official purposes, and any person who divulges any such
20 information in any manner, except in accordance with a proper
21 judicial order or as otherwise provided by law, shall be
22 guilty of a Class B misdemeanor.
23 Provided, that nothing contained in this Act shall
24 prevent the Director from publishing or making available to
25 the public the names and addresses of taxpayers filing
26 returns under this Act, or from publishing or making
27 available reasonable statistics concerning the operation of
28 the tax wherein the contents of returns are grouped into
29 aggregates in such a way that the information contained in
30 any individual return shall not be disclosed.
31 And provided, that nothing contained in this Act shall
32 prevent the Director from making available to the United
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1 States Government or any officer or agency thereof, for
2 exclusively official purposes, information received by the
3 Department in the administration of this Act.
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 Act is deemed to be an
7 official purpose within the meaning of this Section.
8 The Director may make available to any State agency,
9 including the Illinois Supreme Court, which licenses persons
10 to engage in any occupation, information that a person
11 licensed by such agency has failed to file returns under this
12 Act or pay the tax, penalty and interest shown therein, or
13 has failed to pay any final assessment of tax, penalty or
14 interest due under this Act. An assessment is final when all
15 proceedings in court for review of such assessment have
16 terminated or the time for the taking thereof has expired
17 without such proceedings being instituted.
18 The Director shall make available for public inspection
19 in the Department's principal office and for publication, at
20 cost, administrative decisions issued on or after January 1,
21 1995. These decisions are to be made available in a manner so
22 that the following taxpayer information is not disclosed:
23 (1) The names, addresses, and identification
24 numbers of the taxpayer, related entities, and employees.
25 (2) At the sole discretion of the Director, trade
26 secrets or other confidential information identified as
27 such by the taxpayer, no later than 30 days after receipt
28 of an administrative decision, by such means as the
29 Department shall provide by rule.
30 The Director shall determine the appropriate extent of
31 the deletions allowed in paragraph (2). In the event the
32 taxpayer does not submit deletions, the Director shall make
33 only the deletions specified in paragraph (1).
34 The Director shall make available for public inspection
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1 and publication an administrative decision within 180 days
2 after the issuance of the administrative decision. The term
3 "administrative decision" has the same meaning as defined in
4 Section 3-101 of Article III of the Code of Civil Procedure.
5 Costs collected under this Section shall be paid into the Tax
6 Compliance and Administration Fund.
7 Nothing contained in this Act shall prevent the Director
8 from divulging information to any person pursuant to a
9 request or authorization made by the taxpayer or by an
10 authorized representative of the taxpayer.
11 (Source: P.A. 88-669, eff. 11-29-94.)"; and
12 on page 76, line 15, by changing "5 and 6" to "5, 6, and 11";
13 and
14 on page 78, below line 32, by inserting the following:
15 "(35 ILCS 625/11) (from Ch. 120, par. 1421)
16 Sec. 11. All information received by the Department from
17 returns filed under this Act, or from any investigations
18 conducted under this Act, shall be confidential, except for
19 official purposes, and any person who divulges any such
20 information in any manner, except in accordance with a proper
21 judicial order or as otherwise provided by law, shall be
22 guilty of a Class B misdemeanor.
23 Nothing contained in this Act shall prevent the Director
24 from publishing or making available to the public the names
25 and addresses of taxpayers filing returns under this Act, or
26 from publishing or making available reasonable statistics
27 concerning the operation of the tax wherein the contents of
28 returns are grouped into aggregates in such a way that the
29 information contained in any individual return shall not be
30 disclosed.
31 Nothing contained in this Act shall prevent the Director
32 from making available to the United States Government or any
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1 officer or agency thereof, for exclusively official purposes,
2 information received by the Department in the administration
3 of this Act.
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 Act is deemed to be an
7 official purpose within the meaning of this Section.
8 The Director may make available to any State agency,
9 including the Illinois Supreme Court, which licenses persons
10 to engage in any occupation, information that a person
11 licensed by such agency has failed to file returns under this
12 Act or pay the tax, penalty and interest shown therein, or
13 has failed to pay any final assessment of tax, penalty or
14 interest due under this Act. An assessment is final when all
15 proceedings in court for review of such assessment have
16 terminated or the time for the taking thereof has expired
17 without such proceedings being instituted.
18 Nothing contained in this Act shall prevent the Director
19 from divulging information to any person pursuant to a
20 request or authorization made by the taxpayer or by an
21 authorized representative of the taxpayer.
22 (Source: P.A. 83-1415.)"; and
23 on page 79, line 1, by changing "9 and 10" to "9, 10, and
24 15"; and
25 on page 83, below line 4, by inserting the following:
26 "(35 ILCS 630/15) (from Ch. 120, par. 2015)
27 Sec. 15. Confidential information. All information
28 received by the Department from returns filed under this
29 Article, or from any investigations conducted under this
30 Article, shall be confidential, except for official purposes,
31 and any person who divulges any such information in any
32 manner, except in accordance with a proper judicial order or
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1 as otherwise provided by law, shall be guilty of a Class B
2 misdemeanor.
3 Provided, that nothing contained in this Article shall
4 prevent the Director from publishing or making available to
5 the public the names and addresses of retailers or taxpayers
6 filing returns under this Article, or from publishing or
7 making available reasonable statistics concerning the
8 operation of the tax wherein the contents of returns are
9 grouped into aggregates in such a way that the information
10 contained in any individual return shall not be disclosed.
11 And provided, that nothing contained in this Article
12 shall prevent the Director from making available to the
13 United States Government or the government of any other
14 state, or any officer or agency thereof, for exclusively
15 official purposes, information received by the Department in
16 the administration of this Article, if such other
17 governmental agency agrees to divulge requested tax
18 information to the Department.
19 The furnishing upon request of the Auditor General, or
20 his authorized agents, for official use, of returns filed and
21 information related thereto under this Article is deemed to
22 be an official purpose within the meaning of this Section.
23 The Director shall make available for public inspection
24 in the Department's principal office and for publication, at
25 cost, administrative decisions issued on or after January 1,
26 1995. These decisions are to be made available in a manner so
27 that the following taxpayer information is not disclosed:
28 (1) The names, addresses, and identification
29 numbers of the taxpayer, related entities, and employees.
30 (2) At the sole discretion of the Director, trade
31 secrets or other confidential information identified as
32 such by the taxpayer, no later than 30 days after receipt
33 of an administrative decision, by such means as the
34 Department shall provide by rule.
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1 The Director shall determine the appropriate extent of
2 the deletions allowed in paragraph (2). In the event the
3 taxpayer does not submit deletions, the Director shall make
4 only the deletions specified in paragraph (1).
5 The Director shall make available for public inspection
6 and publication an administrative decision within 180 days
7 after the issuance of the administrative decision. The term
8 "administrative decision" has the same meaning as defined in
9 Section 3-101 of Article III of the Code of Civil Procedure.
10 Costs collected under this Section shall be paid into the Tax
11 Compliance and Administration Fund.
12 Nothing contained in this Act shall prevent the Director
13 from divulging information to any person pursuant to a
14 request or authorization made by the taxpayer or by an
15 authorized representative of the taxpayer.
16 (Source: P.A. 88-669, eff. 11-29-94.)
17 Section 72. The Liquor Control Act of 1934 is amended by
18 changing Section 8-9 as follows:
19 (235 ILCS 5/8-9) (from Ch. 43, par. 163e)
20 Sec. 8-9. Tax information; confidentiality. All
21 information received by the Department from returns filed
22 under this Act, or from any investigation conducted under
23 this Act, shall be confidential, except for official
24 purposes, and any person who divulges any such information in
25 any manner, except in accordance with a proper judicial order
26 or as otherwise provided by law, shall be guilty of a Class B
27 misdemeanor.
28 Nothing in this Act prevents the Director of Revenue from
29 publishing or making available to the public the names and
30 addresses of persons filing returns under this Act, or
31 reasonable statistics concerning the operation of the tax by
32 grouping the contents of returns so that the information in
-76- LRB9000732KDsbam
1 any individual return is not disclosed.
2 Nothing in this Act prevents the Director of Revenue from
3 divulging to the United States Government or the government
4 of any other state, or any officer or agency thereof, for
5 exclusively official purposes, information received by the
6 Department in administering this Act, provided that such
7 other governmental agency agrees to divulge requested tax
8 information to the Department.
9 The furnishing upon request of information obtained by
10 the Department from returns filed under this Act or
11 investigations conducted under this Act to the Illinois
12 Liquor Control Commission for official use is deemed to be an
13 official purpose within the meaning of this Section.
14 The furnishing upon request of the Auditor General, or
15 his authorized agents, for official use, of returns filed and
16 information related thereto under this Act is deemed to be an
17 official purpose within the meaning of this Section.
18 The furnishing of financial information to a home rule
19 unit with a population in excess of 2,000,000 that has
20 imposed a tax similar to that imposed by this Act under its
21 home rule powers, upon request of the Chief Executive of the
22 home rule unit, is an official purpose within the meaning of
23 this Section, provided the home rule unit agrees in writing
24 to the requirements of this Section. Information so provided
25 is subject to all confidentiality provisions of this Section.
26 The written agreement shall provide for reciprocity,
27 limitations on access, disclosure, and procedures for
28 requesting information.
29 Nothing contained in this Act shall prevent the Director
30 from divulging information to any person pursuant to a
31 request or authorization made by the taxpayer or by an
32 authorized representative of the taxpayer.
33 (Source: P.A. 88-669, eff. 11-29-94.)"; and
34 on page 84, below line 9, by inserting the following:
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1 "Section 80. The Environmental Protection Act is amended
2 by changing Section 57.11 as follows:
3 (415 ILCS 5/57.11)
4 Sec. 57.11. Underground Storage Tank Fund; creation.
5 (a) There is hereby created in the State Treasury a
6 special fund to be known as the Underground Storage Tank
7 Fund. There shall be deposited into the Underground Storage
8 Tank Fund all monies received by the Office of the State Fire
9 Marshal as fees for underground storage tanks under Sections
10 4 and 5 of the Gasoline Storage Act and as fees pursuant to
11 the Motor Fuel Tax Law. All amounts held in the Underground
12 Storage Tank Fund shall be invested at interest by the State
13 Treasurer. All income earned from the investments shall be
14 deposited into the Underground Storage Tank Fund no less
15 frequently than quarterly. Moneys in the Underground Storage
16 Tank Fund, pursuant to appropriation, may be used by the
17 Agency and the Office of the State Fire Marshal for the
18 following purposes:
19 (1) To take action authorized under Section 57.12
20 to recover costs under Section 57.12.
21 (2) To assist in the reduction and mitigation of
22 damage caused by leaks from underground storage tanks,
23 including but not limited to, providing alternative water
24 supplies to persons whose drinking water has become
25 contaminated as a result of those leaks.
26 (3) To be used as a matching amount towards federal
27 assistance relative to the release of petroleum from
28 underground storage tanks.
29 (4) For the costs of administering activities of
30 the Agency and the Office of the State Fire Marshal
31 relative to the Underground Storage Tank Fund.
32 (5) For payment of costs of corrective action
33 incurred by and indemnification to operators of
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1 underground storage tanks as provided in this Title.
2 (6) For a total of 2 demonstration projects in
3 amounts in excess of a $10,000 deductible charge designed
4 to assess the viability of corrective action projects at
5 sites which have experienced contamination from petroleum
6 releases. Such demonstration projects shall be conducted
7 in accordance with the provision of this Title.
8 (7) Subject to appropriation, moneys in the
9 Underground Storage Tank Fund may also be used by the
10 Department of Revenue for the costs of administering its
11 activities relative to the Fund and for refunds provided
12 for in Section 13a.8 of the Motor Fuel Tax Act.
13 (b) Moneys in the Underground Storage Tank Fund may,
14 pursuant to appropriation, be used by the Office of the State
15 Fire Marshal or the Agency to take whatever emergency action
16 is necessary or appropriate to assure that the public health
17 or safety is not threatened whenever there is a release or
18 substantial threat of a release of petroleum from an
19 underground storage tank and for the costs of administering
20 its activities relative to the Underground Storage Tank Fund.
21 (c) Beginning July 1, 1993, the Governor shall certify
22 to the State Comptroller and State Treasurer the monthly
23 amount necessary to pay debt service on State obligations
24 issued pursuant to Section 6 of the General Obligation Bond
25 Act. On the last day of each month, the Comptroller shall
26 order transferred and the Treasurer shall transfer from the
27 Underground Storage Tank Fund to the General Obligation Bond
28 Retirement and Interest Fund the amount certified by the
29 Governor, plus any cumulative deficiency in those transfers
30 for prior months.
31 (Source: P.A. 88-496.)
32 Section 85. The Environmental Impact Fee Law is amended
33 by changing Section 325 as follows:
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1 (415 ILCS 125/325)
2 (Section scheduled to be repealed on January 1, 2003)
3 Sec. 325. Incorporation of other Acts. The provisions
4 of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
5 6b, 6c, 8, 9, 10 and 12 (except to the extent to which the
6 minimum notice requirement for hearings conflicts with that
7 provided for in Section 16 of the Motor Fuel Tax Law), of the
8 Retailers' Occupation Tax Act that are not inconsistent with
9 this Act, and Section 3-7 of the Uniform Penalty and Interest
10 Act shall apply as far as practicable, to the subject matter
11 of this Law to the same extent as if those provisions were
12 included in this Law.
13 In addition, Sections 12, 12a, 13a.8, 14, 15, 16, 17, and
14 18 of the Motor Fuel Tax Law shall apply as far as
15 practicable, to the subject matter of this Law to the same
16 extent as if those provisions were included in this Law.
17 References to "taxes" in these incorporated Sections
18 shall be construed to apply to the administration, payment,
19 and remittance of all fees under this Law.
20 (Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96.)
21 Section 95. No acceleration or delay. Where this Act
22 makes changes in a statute that is represented in this Act by
23 text that is not yet or no longer in effect (for example, a
24 Section represented by multiple versions), the use of that
25 text does not accelerate or delay the taking effect of (i)
26 the changes made by this Act or (ii) provisions derived from
27 any other Public Act.".