92nd General Assembly
Status of SB2210
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PETERSON-CLAYBORNE.

(BEAUBIEN)

   35 ILCS 120/5a            from Ch. 120, par. 444a                           
   35 ILCS 120/5b            from Ch. 120, par. 444b                           
   35 ILCS 120/5c            from Ch. 120, par. 444c                           

        Amends the Retailers'  Occupation  Tax  Act.  Provides  that  the      
   taxpayer is liable for paying the Department of Revenue for the filing      
   fee  the Department incurs when filing a lien against the taxpayer for      
   unpaid taxes, penalties,  and  interest.  Provides  that  rather  than      
   issuing  a release of lien directly to the taxpayer after the taxpayer      
   pays the tax, penalty, and interest covered by the lien, the  taxpayer      
   is  required to pay the filing fee for the release of the lien and the      
   Department shall file the release of the lien itself.                       
        SENATE AMENDMENT NO. 1.                                                
          Adds reference to:                                                   
          20 ILCS 2505/2505-275           was 20 ILCS 2505/39e                 
          35 ILCS 5/601                   from Ch. 120, par. 6-601             
          35 ILCS 5/911.2                                                      
          35 ILCS 5/911.3 new                                                  
          35 ILCS 5/1102                  from Ch. 120, par. 11-1102           
          35 ILCS 5/1103                  from Ch. 120, par. 11-1103           
          35 ILCS 5/1105                  from Ch. 120, par. 11-1105           
        Deletes  everything  after   the   enacting   clause.   Reinserts      
   provisions similar to the provisions of the bill as introduced. Amends      
   the  Department  of  Revenue  Law  of the Civil Administrative Code of      
   Illinois. Provides that the Department may  collect  a  fee  from  the      
   taxpayer  to cover the cost of offsets taken against an overpayment of      
   Illinois taxes paid by the taxpayer to cover a federal tax, if federal      
   law does not allow the Department to collect a fee  from  the  federal      
   government for the cost of the offsets. Amends the Illinois Income Tax      
   Act.  In provisions requiring taxpayers to pay income tax on or before      
   the date fixed by the Department of Revenue by rule, provides that if,      
   however, the due date for payment of a taxpayer's federal  income  tax      
   liability  for  a tax year is later than the date fixed for filing the      
   taxpayer's  Illinois  income  tax  return  for  that  tax  year,   the      
   Department  may, by rule, prescribe a due date for payment that is not      
   later than the due date for payment of the taxpayer's  federal  income      
   tax  liability.  Removes  provisions  concerning  what the Director of      
   Revenue must do if a taxpayer files a protest  of  withholding  of  an      
   income tax refund for payment of delinquent income tax liability. Sets      
   forth   the   order  of  priority  the  Department  must  follow  when      
   considering requests to withhold  refunds  to  pay  delinquent  taxes.      
   Provides  that  the  taxpayer is liable for the filing fee incurred by      
   the Department for filing a lien for delinquent taxes and  the  filing      
   fee  incurred  by  the Department to file the release of that lien and      
   that the filing fees shall be paid to the Department  in  addition  to      
   payment  of  the  tax, penalty, and interest included in the amount of      
   the lien. Makes other changes. Effective immediately, except that  the      
   provisions relating to tax liens take effect on January 1, 2003.            
   FEB-07-2002  S  FIRST READING                                                  
   FEB-07-2002  S  REFERRED TO SENATE RULES COMMITTEE       RULES                 
   FEB-20-2002  S       ASSIGNED TO COMMITTEE               REVENUE               
   FEB-28-2002  S                                 POSTPONED                       
   FEB-28-2002  S                   COMMITTEE               REVENUE               
   FEB-28-2002  S  ADDED AS A CHIEF CO-SPONSOR              CLAYBORNE             
   MAR-07-2002  S       DO PASS                             009-000-000   SREV    
   MAR-07-2002  S  PLACED ON CALENDAR ORDER OF 2ND READING  02-03-20              
   APR-03-2002  S  FILED WITH SECRETARY                                           
   APR-03-2002  S                             AMENDMENT NO. 01-PETERSON           
   APR-03-2002  S                     AMENDMENT REFERRED TO SRUL                  
   APR-03-2002  S                             AMENDMENT NO. 01-PETERSON           
   APR-03-2002  S                           RULES REFERS TO SREV                  
   APR-03-2002  S                             AMENDMENT NO. 01-PETERSON           
   APR-03-2002  S             BE APPROVED FOR CONSIDERATION SREV/009-000-000      
   APR-03-2002  S  SECOND READING                                                 
   APR-03-2002  S                             AMENDMENT NO. 01-PETERSON           
   APR-03-2002  S                                   ADOPTED                       
   APR-03-2002  S  PLACED ON CALENDAR ORDER OF 3RD READING  02-04-04              
   APR-04-2002  S  THIRD READING - PASSED                   055-000-000           
   APR-04-2002  H  ARRIVE IN HOUSE                                                
   APR-04-2002  H  HOUSE SPONSOR                            BEAUBIEN              
   APR-04-2002  H  FIRST READING                                                  
   APR-04-2002  H  REFERRED TO HOUSE RULES COMMITTEE        RULES                 
   APR-10-2002  H       ASSIGNED TO COMMITTEE               REVENUE               
   APR-18-2002  H  DO PASS/SHORT DEBATE                     011-000-000   HREV    
   APR-18-2002  H  PLACED CALENDAR 2ND READING-SHORT DEBATE                       
   MAY-02-2002  H  3RD RDG. DEADLINE EXTENDED-RULE          9(B) TO 05/17/02      
   MAY-02-2002  H  CALENDAR ORDER 2ND READING-SHORT DEBATE                        
   MAY-15-2002  H  3RD RDG/PASSAGE DEADLINE EXTENDED-RULE   9(B) TO 5/31/02       
   MAY-15-2002  H  CALENDAR ORDER 2ND READING-SHORT DEBATE                        
   MAY-21-2002  H  SECOND READING-SHORT DEBATE                                    
   MAY-21-2002  H  HELD ON CAL ORDER 2ND RDG - SHORT DEBATE                       
   MAY-31-2002  H  3RD RDG/PASSAGE DEADLINE EXTENDED-RULE   9(B) TO 06/30/02      
   MAY-31-2002  H  HELD ON CAL ORDER 2ND RDG - SHORT DEBATE                       
   JUN-02-2002  H  PLCD CAL ORDER 3RD READING-SHORT DEBATE                        
   JUN-02-2002  H                         3/5 VOTE REQUIRED                       
   JUN-02-2002  H  THIRD READING/SHORT DEBATE/PASSED        116-000-000           
   JUN-02-2002  S  PASSED BOTH HOUSES                                             
   JUL-01-2002  S  SENT TO THE GOVERNOR                                           
   AUG-21-2002  S  GOVERNOR APPROVED                                              
   AUG-21-2002  S                                           GENERALLY             
   AUG-21-2002  S                            EFFECTIVE DATE 02-08-21              
   AUG-21-2002  S                                           SOME PARTS            
   AUG-21-2002  S                            EFFECTIVE DATE 03-01-01              
   AUG-21-2002  S  PUBLIC ACT.............................. 92-0826               

   END OF INQUIRY 



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