Public Act 90-0491 of the 90th General Assembly
Public Act 90-0491
SB856 Enrolled LRB9000732KDcbA
AN ACT in relation to taxes, amending named Acts.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Civil Administrative Code of Illinois is
amended by changing Section 39b52 and adding 39b53 as
follows:
(20 ILCS 2505/39b52)
Sec. 39b52. Collection of past due support. Upon
certification of past due child support amounts from the
Department of Public Aid, the Department of Revenue may
collect the delinquency in any manner authorized for the
collection of any tax administered by the Department of
Revenue a delinquent personal income tax liability. The
Department of Revenue shall notify the Department of Public
Aid when the delinquency or any portion of the delinquency
has been collected under this Section. Any child support
delinquency collected by the Department of Revenue, including
those amounts that result in overpayment of a child support
delinquency, shall be deposited in, or transferred to, the
Child Support Enforcement Trust Fund. The Department of
Revenue may implement this Section through the use of
emergency rules in accordance with Section 5-45 of the
Illinois Administrative Procedure Act. For purposes of the
Illinois Administrative Procedure Act, the adoption of rules
to implement this Section shall be considered an emergency
and necessary for the public interest, safety, and welfare.
(Source: P.A. 89-6, eff. 12-31-95.)
(20 ILCS 2505/39b53 new)
Sec. 39b53. Income Tax Reciprocal Agreements.
(a) Reciprocal agreement cost study. The Department of
Revenue shall study the use and cost effectiveness of all
reciprocal agreements entered into under the authority of
Sections 302 and 701 of the Illinois Income Tax Act. The
Department shall report to the General Assembly as to the
fiscal impact on Illinois income tax collections of each of
the reciprocal agreements by January 1, 1999 and every 5
years thereafter. The Department of Revenue shall have the
authority to require that employers provide all information
necessary to complete the study on income tax withholding
returns filed with the Department under Section 704 of the
Illinois Income Tax Act. The Department shall have the
authority to require that employees provide all information
necessary to complete the study on individual income tax
returns filed under Section 502 of the Illinois Income Tax
Act.
(b) Revocation of reciprocal agreements. Upon receipt
of the cost study or at any time thereafter, the General
Assembly may adopt a joint resolution by an affirmative vote
of a majority of each house directing the Director of Revenue
to revoke any reciprocal agreement with any other state that
results in a loss of revenue to the State of Illinois. Any
joint resolution shall specify the date upon which the
reciprocal agreement is to be revoked, which date shall be no
sooner than the beginning of the next subsequent calendar
year that is at least 6 months after the adoption of the
joint resolution.
(c) Authority to enter into compensation agreements.
Before any revocation by joint resolution adopted by the
General Assembly under subsection (b), the Director of
Revenue shall have the authority to enter into a compensation
or rebating agreement with any reciprocal state. Any
compensation agreement shall provide that the reciprocal
state shall provide a rebate to the State of Illinois to
compensate for the loss of revenue. The Director of Revenue
shall have the authority to enter into agreements with
reciprocal states to contract with any third party mutually
agreed to by the Director and the reciprocal state to
establish a rebate or compensation amount.
Section 10. The State Finance Act is amended by changing
Sections 6z-18 and 6z-20 as follows:
(30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
Sec. 6z-18. A portion of the money paid into the Local
Government Tax Fund from sales of food for human consumption
which is to be consumed off the premises where it is sold
(other than alcoholic beverages, soft drinks and food which
has been prepared for immediate consumption) and prescription
and nonprescription medicines, drugs, medical appliances and
insulin, urine testing materials, syringes and needles used
by diabetics, which occurred in municipalities, shall be
distributed to each municipality based upon the sales which
occurred in that municipality. The remainder shall be
distributed to each county based upon the sales which
occurred in the unincorporated area of that county.
A portion of the money paid into the Local Government Tax
Fund from the 6.25% general use tax rate on the selling price
of tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or
registered by any agency of this State's government shall be
distributed to municipalities as provided in this paragraph.
Each municipality shall receive the amount attributable to
sales for which Illinois addresses for titling or
registration purposes are given as being in such
municipality. The remainder of the money paid into the Local
Government Tax Fund from such sales shall be distributed to
counties. Each county shall receive the amount attributable
to sales for which Illinois addresses for titling or
registration purposes are given as being located in the
unincorporated area of such county.
A portion of the money paid into the Local Government Tax
Fund from the 6.25% general rate on sales subject to taxation
under the Retailers' Occupation Tax Act and the Service
Occupation Tax Act, which occurred in municipalities, shall
be distributed to each municipality, based upon the sales
which occurred in that municipality. The remainder shall be
distributed to each county, based upon the sales which
occurred in the unincorporated area of such county.
For the purpose of determining allocation to the local
government unit, a retail sale by a producer of coal or other
mineral mined in Illinois is a sale at retail at the place
where the coal or other mineral mined in Illinois is
extracted from the earth. This paragraph does not apply to
coal or other mineral when it is delivered or shipped by the
seller to the purchaser at a point outside Illinois so that
the sale is exempt under the United States Constitution as a
sale in interstate or foreign commerce.
Whenever the Department determines that a refund of money
paid into the Local Government Tax Fund should be made to a
claimant instead of issuing a credit memorandum, the
Department shall notify the State Comptroller, who shall
cause the order to be drawn for the amount specified, and to
the person named, in such notification from the Department.
Such refund shall be paid by the State Treasurer out of the
Local Government Tax Fund.
On or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to named municipalities
and counties, the municipalities and counties to be those
entitled to distribution of taxes or penalties paid to the
Department during the second preceding calendar month. The
amount to be paid to each municipality or county shall be the
amount (not including credit memoranda) collected during the
second preceding calendar month by the Department and paid
into the Local Government Tax Fund, plus an amount the
Department determines is necessary to offset any amounts
which were erroneously paid to a different taxing body, and
not including an amount equal to the amount of refunds made
during the second preceding calendar month by the Department,
and not including any amount which the Department determines
is necessary to offset any amounts which are payable to a
different taxing body but were erroneously paid to the
municipality or county. Within 10 days after receipt, by the
Comptroller, of the disbursement certification to the
municipalities and counties, provided for in this Section to
be given to the Comptroller by the Department, the
Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with the directions
contained in such certification.
When certifying the amount of monthly disbursement to a
municipality or county under this Section, the Department
shall increase or decrease that amount by an amount necessary
to offset any misallocation of previous disbursements. The
offset amount shall be the amount erroneously disbursed
within the 6 months preceding the time a misallocation is
discovered.
The provisions directing the distributions from the
special fund in the State Treasury provided for in this
Section shall constitute an irrevocable and continuing
appropriation of all amounts as provided herein. The State
Treasurer and State Comptroller are hereby authorized to make
distributions as provided in this Section.
In construing any development, redevelopment, annexation,
preannexation or other lawful agreement in effect prior to
September 1, 1990, which describes or refers to receipts from
a county or municipal retailers' occupation tax, use tax or
service occupation tax which now cannot be imposed, such
description or reference shall be deemed to include the
replacement revenue for such abolished taxes, distributed
from the Local Government Tax Fund.
(Source: P.A. 86-928; 86-1481.)
(30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
Sec. 6z-20. Of the money received from the 6.25% general
rate on sales subject to taxation under the Retailers'
Occupation Tax Act and Service Occupation Tax Act and paid
into the County and Mass Transit District Fund, distribution
to the Regional Transportation Authority tax fund, created
pursuant to Section 4.03 of the Regional Transportation
Authority Act, for deposit therein shall be made based upon
the retail sales occurring in a county having more than
3,000,000 inhabitants. The remainder shall be distributed to
each county having 3,000,000 or fewer inhabitants based upon
the retail sales occurring in each such county.
For the purpose of determining allocation to the local
government unit, a retail sale by a producer of coal or other
mineral mined in Illinois is a sale at retail at the place
where the coal or other mineral mined in Illinois is
extracted from the earth. This paragraph does not apply to
coal or other mineral when it is delivered or shipped by the
seller to the purchaser at a point outside Illinois so that
the sale is exempt under the United States Constitution as a
sale in interstate or foreign commerce.
Of the money received from the 6.25% general use tax rate
on tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or
registered by any agency of this State's government and paid
into the County and Mass Transit District Fund, the amount
for which Illinois addresses for titling or registration
purposes are given as being in each county having more than
3,000,000 inhabitants shall be distributed into the Regional
Transportation Authority tax fund, created pursuant to
Section 4.03 of the Regional Transportation Authority Act.
The remainder of the money paid from such sales shall be
distributed to each county based on sales for which Illinois
addresses for titling or registration purposes are given as
being located in the county. Any money paid into the
Regional Transportation Authority Occupation and Use Tax
Replacement Fund from the County and Mass Transit District
Fund prior to January 14, 1991, which has not been paid to
the Authority prior to that date, shall be transferred to the
Regional Transportation Authority tax fund.
Whenever the Department determines that a refund of money
paid into the County and Mass Transit District Fund should be
made to a claimant instead of issuing a credit memorandum,
the Department shall notify the State Comptroller, who shall
cause the order to be drawn for the amount specified, and to
the person named, in such notification from the Department.
Such refund shall be paid by the State Treasurer out of the
County and Mass Transit District Fund.
On or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to the Regional
Transportation Authority and to named counties, the counties
to be those entitled to distribution, as hereinabove
provided, of taxes or penalties paid to the Department during
the second preceding calendar month. The amount to be paid
to the Regional Transportation Authority and each county
having 3,000,000 or fewer inhabitants shall be the amount
(not including credit memoranda) collected during the second
preceding calendar month by the Department and paid into the
County and Mass Transit District Fund, plus an amount the
Department determines is necessary to offset any amounts
which were erroneously paid to a different taxing body, and
not including an amount equal to the amount of refunds made
during the second preceding calendar month by the Department,
and not including any amount which the Department determines
is necessary to offset any amounts which were payable to a
different taxing body but were erroneously paid to the
Regional Transportation Authority or county. Within 10 days
after receipt, by the Comptroller, of the disbursement
certification to the Regional Transportation Authority and
counties, provided for in this Section to be given to the
Comptroller by the Department, the Comptroller shall cause
the orders to be drawn for the respective amounts in
accordance with the directions contained in such
certification.
When certifying the amount of a monthly disbursement to
the Regional Transportation Authority or to a county under
this Section, the Department shall increase or decrease that
amount by an amount necessary to offset any misallocation of
previous disbursements. The offset amount shall be the
amount erroneously disbursed within the 6 months preceding
the time a misallocation is discovered.
The provisions directing the distributions from the
special fund in the State Treasury provided for in this
Section and from the Regional Transportation Authority tax
fund created by Section 4.03 of the Regional Transportation
Authority Act shall constitute an irrevocable and continuing
appropriation of all amounts as provided herein. The State
Treasurer and State Comptroller are hereby authorized to make
distributions as provided in this Section.
In construing any development, redevelopment, annexation,
preannexation or other lawful agreement in effect prior to
September 1, 1990, which describes or refers to receipts from
a county or municipal retailers' occupation tax, use tax or
service occupation tax which now cannot be imposed, such
description or reference shall be deemed to include the
replacement revenue for such abolished taxes, distributed
from the County and Mass Transit District Fund or Local
Government Distributive Fund, as the case may be.
(Source: P.A. 86-928; 86-1481; 87-435.)
Section 15. The Illinois Income Tax Act is amended by
changing Sections 203, 301, 302, 506, 701, 905, 911, and 917
and adding Section 806 as follows:
(35 ILCS 5/203) (from Ch. 120, par. 2-203)
Sec. 203. Base income defined.
(a) Individuals.
(1) In general. In the case of an individual, base
income means an amount equal to the taxpayer's adjusted
gross income for the taxable year as modified by
paragraph (2).
(2) Modifications. The adjusted gross income
referred to in paragraph (1) shall be modified by adding
thereto the sum of the following amounts:
(A) An amount equal to all amounts paid or
accrued to the taxpayer as interest or dividends
during the taxable year to the extent excluded from
gross income in the computation of adjusted gross
income, except stock dividends of qualified public
utilities described in Section 305(e) of the
Internal Revenue Code;
(B) An amount equal to the amount of tax
imposed by this Act to the extent deducted from
gross income in the computation of adjusted gross
income for the taxable year;
(C) An amount equal to the amount received
during the taxable year as a recovery or refund of
real property taxes paid with respect to the
taxpayer's principal residence under the Revenue Act
of 1939 and for which a deduction was previously
taken under subparagraph (L) of this paragraph (2)
prior to July 1, 1991, the retrospective application
date of Article 4 of Public Act 87-17. In the case
of multi-unit or multi-use structures and farm
dwellings, the taxes on the taxpayer's principal
residence shall be that portion of the total taxes
for the entire property which is attributable to
such principal residence;
(D) An amount equal to the amount of the
capital gain deduction allowable under the Internal
Revenue Code, to the extent deducted from gross
income in the computation of adjusted gross income;
and
(D-5) An amount, to the extent not included in
adjusted gross income, equal to the amount of money
withdrawn by the taxpayer in the taxable year from a
medical care savings account and the interest earned
on the account in the taxable year of a withdrawal
pursuant to subsection (b) of Section 20 of the
Medical Care Savings Account Act;
and by deducting from the total so obtained the sum of
the following amounts:
(E) Any amount included in such total in
respect of any compensation (including but not
limited to any compensation paid or accrued to a
serviceman while a prisoner of war or missing in
action) paid to a resident by reason of being on
active duty in the Armed Forces of the United States
and in respect of any compensation paid or accrued
to a resident who as a governmental employee was a
prisoner of war or missing in action, and in respect
of any compensation paid to a resident in 1971 or
thereafter for annual training performed pursuant to
Sections 502 and 503, Title 32, United States Code
as a member of the Illinois National Guard;
(F) An amount equal to all amounts included in
such total pursuant to the provisions of Sections
402(a), 402(c), 403(a), 403(b), 406(a), 407(a), and
408 of the Internal Revenue Code, or included in
such total as distributions under the provisions of
any retirement or disability plan for employees of
any governmental agency or unit, or retirement
payments to retired partners, which payments are
excluded in computing net earnings from self
employment by Section 1402 of the Internal Revenue
Code and regulations adopted pursuant thereto;
(G) The valuation limitation amount;
(H) An amount equal to the amount of any tax
imposed by this Act which was refunded to the
taxpayer and included in such total for the taxable
year;
(I) An amount equal to all amounts included in
such total pursuant to the provisions of Section 111
of the Internal Revenue Code as a recovery of items
previously deducted from adjusted gross income in
the computation of taxable income;
(J) An amount equal to those dividends
included in such total which were paid by a
corporation which conducts business operations in an
Enterprise Zone or zones created under the Illinois
Enterprise Zone Act, and conducts substantially all
of its operations in an Enterprise Zone or zones;
(K) An amount equal to those dividends
included in such total that were paid by a
corporation that conducts business operations in a
federally designated Foreign Trade Zone or Sub-Zone
and that is designated a High Impact Business
located in Illinois; provided that dividends
eligible for the deduction provided in subparagraph
(J) of paragraph (2) of this subsection shall not be
eligible for the deduction provided under this
subparagraph (K);
(L) For taxable years ending after December
31, 1983, an amount equal to all social security
benefits and railroad retirement benefits included
in such total pursuant to Sections 72(r) and 86 of
the Internal Revenue Code;
(M) With the exception of any amounts
subtracted under subparagraph (N), an amount equal
to the sum of all amounts disallowed as deductions
by Sections 171(a) (2), and 265(2) of the Internal
Revenue Code of 1954, as now or hereafter amended,
and all amounts of expenses allocable to interest
and disallowed as deductions by Section 265(1) of
the Internal Revenue Code of 1954, as now or
hereafter amended;
(N) An amount equal to all amounts included in
such total which are exempt from taxation by this
State either by reason of its statutes or
Constitution or by reason of the Constitution,
treaties or statutes of the United States; provided
that, in the case of any statute of this State that
exempts income derived from bonds or other
obligations from the tax imposed under this Act, the
amount exempted shall be the interest net of bond
premium amortization;
(O) An amount equal to any contribution made
to a job training project established pursuant to
the Tax Increment Allocation Redevelopment Act;
(P) An amount equal to the amount of the
deduction used to compute the federal income tax
credit for restoration of substantial amounts held
under claim of right for the taxable year pursuant
to Section 1341 of the Internal Revenue Code of
1986;
(Q) An amount equal to any amounts included in
such total, received by the taxpayer as an
acceleration in the payment of life, endowment or
annuity benefits in advance of the time they would
otherwise be payable as an indemnity for a terminal
illness;
(R) An amount equal to the amount of any
federal or State bonus paid to veterans of the
Persian Gulf War;
(S) An amount, to the extent included in
adjusted gross income, equal to the amount of a
contribution made in the taxable year on behalf of
the taxpayer to a medical care savings account
established under the Medical Care Savings Account
Act to the extent the contribution is accepted by
the account administrator as provided in that Act;
(T) An amount, to the extent included in
adjusted gross income, equal to the amount of
interest earned in the taxable year on a medical
care savings account established under the Medical
Care Savings Account Act on behalf of the taxpayer,
other than interest added pursuant to item (D-5) of
this paragraph (2);
(U) For one taxable year beginning on or after
January 1, 1994, an amount equal to the total amount
of tax imposed and paid under subsections (a) and
(b) of Section 201 of this Act on grant amounts
received by the taxpayer under the Nursing Home
Grant Assistance Act during the taxpayer's taxable
years 1992 and 1993; and
(V) Beginning with tax years ending on or
after December 31, 1995 and ending with tax years
ending on or before December 31, 1999, an amount
equal to the amount paid by a taxpayer who is a
self-employed taxpayer, a partner of a partnership,
or a shareholder in a Subchapter S corporation for
health insurance or long-term care insurance for
that taxpayer or that taxpayer's spouse or
dependents, to the extent that the amount paid for
that health insurance or long-term care insurance
may be deducted under Section 213 of the Internal
Revenue Code of 1986, has not been deducted on the
federal income tax return of the taxpayer, and does
not exceed the taxable income attributable to that
taxpayer's income, self-employment income, or
Subchapter S corporation income; except that no
deduction shall be allowed under this item (V) if
the taxpayer is eligible to participate in any
health insurance or long-term care insurance plan of
an employer of the taxpayer or the taxpayer's
spouse. The amount of the health insurance and
long-term care insurance subtracted under this item
(V) shall be determined by multiplying total health
insurance and long-term care insurance premiums paid
by the taxpayer times a number that represents the
fractional percentage of eligible medical expenses
under Section 213 of the Internal Revenue Code of
1986 not actually deducted on the taxpayer's federal
income tax return.
(b) Corporations.
(1) In general. In the case of a corporation, base
income means an amount equal to the taxpayer's taxable
income for the taxable year as modified by paragraph (2).
(2) Modifications. The taxable income referred to
in paragraph (1) shall be modified by adding thereto the
sum of the following amounts:
(A) An amount equal to all amounts paid or
accrued to the taxpayer as interest and all
distributions received from regulated investment
companies during the taxable year to the extent
excluded from gross income in the computation of
taxable income;
(B) An amount equal to the amount of tax
imposed by this Act to the extent deducted from
gross income in the computation of taxable income
for the taxable year;
(C) In the case of a regulated investment
company or real estate investment trust, an amount
equal to the excess of (i) the net long-term capital
gain for the taxable year, over (ii) the amount of
the capital gain dividends designated as such in
accordance with Section 852(b)(3)(C) or Section
857(b)(3)(C) of the Internal Revenue Code and any
amount designated under Section 852(b)(3)(D) of the
Internal Revenue Code, attributable to the taxable
year.
This amendatory Act of 1995 is declarative of existing
law and is not a new enactment.
(D) The amount of any net operating loss
deduction taken in arriving at taxable income, other
than a net operating loss carried forward from a
taxable year ending prior to December 31, 1986; and
(E) For taxable years in which a net operating
loss carryback or carryforward from a taxable year
ending prior to December 31, 1986 is an element of
taxable income under paragraph (1) of subsection (e)
or subparagraph (E) of paragraph (2) of subsection
(e), the amount by which addition modifications
other than those provided by this subparagraph (E)
exceeded subtraction modifications in such earlier
taxable year, with the following limitations applied
in the order that they are listed:
(i) the addition modification relating to
the net operating loss carried back or forward
to the taxable year from any taxable year
ending prior to December 31, 1986 shall be
reduced by the amount of addition modification
under this subparagraph (E) which related to
that net operating loss and which was taken
into account in calculating the base income of
an earlier taxable year, and
(ii) the addition modification relating
to the net operating loss carried back or
forward to the taxable year from any taxable
year ending prior to December 31, 1986 shall
not exceed the amount of such carryback or
carryforward;
For taxable years in which there is a net
operating loss carryback or carryforward from more
than one other taxable year ending prior to December
31, 1986, the addition modification provided in this
subparagraph (E) shall be the sum of the amounts
computed independently under the preceding
provisions of this subparagraph (E) for each such
taxable year,
and by deducting from the total so obtained the sum of
the following amounts:
(F) An amount equal to the amount of any tax
imposed by this Act which was refunded to the
taxpayer and included in such total for the taxable
year;
(G) An amount equal to any amount included in
such total under Section 78 of the Internal Revenue
Code;
(H) In the case of a regulated investment
company, an amount equal to the amount of exempt
interest dividends as defined in subsection (b) (5)
of Section 852 of the Internal Revenue Code, paid to
shareholders for the taxable year;
(I) With the exception of any amounts
subtracted under subparagraph (J), an amount equal
to the sum of all amounts disallowed as deductions
by Sections 171(a) (2), and 265(a)(2) and amounts
disallowed as interest expense by Section 291(a)(3)
of the Internal Revenue Code, as now or hereafter
amended, and all amounts of expenses allocable to
interest and disallowed as deductions by Section
265(a)(1) of the Internal Revenue Code, as now or
hereafter amended;
(J) An amount equal to all amounts included in
such total which are exempt from taxation by this
State either by reason of its statutes or
Constitution or by reason of the Constitution,
treaties or statutes of the United States; provided
that, in the case of any statute of this State that
exempts income derived from bonds or other
obligations from the tax imposed under this Act, the
amount exempted shall be the interest net of bond
premium amortization;
(K) An amount equal to those dividends
included in such total which were paid by a
corporation which conducts business operations in an
Enterprise Zone or zones created under the Illinois
Enterprise Zone Act and conducts substantially all
of its operations in an Enterprise Zone or zones;
(L) An amount equal to those dividends
included in such total that were paid by a
corporation that conducts business operations in a
federally designated Foreign Trade Zone or Sub-Zone
and that is designated a High Impact Business
located in Illinois; provided that dividends
eligible for the deduction provided in subparagraph
(K) of paragraph 2 of this subsection shall not be
eligible for the deduction provided under this
subparagraph (L);
(M) For any taxpayer that is a financial
organization within the meaning of Section 304(c) of
this Act, an amount included in such total as
interest income from a loan or loans made by such
taxpayer to a borrower, to the extent that such a
loan is secured by property which is eligible for
the Enterprise Zone Investment Credit. To determine
the portion of a loan or loans that is secured by
property eligible for a Section 201(h) investment
credit to the borrower, the entire principal amount
of the loan or loans between the taxpayer and the
borrower should be divided into the basis of the
Section 201(h) investment credit property which
secures the loan or loans, using for this purpose
the original basis of such property on the date that
it was placed in service in the Enterprise Zone.
The subtraction modification available to taxpayer
in any year under this subsection shall be that
portion of the total interest paid by the borrower
with respect to such loan attributable to the
eligible property as calculated under the previous
sentence;
(M-1) For any taxpayer that is a financial
organization within the meaning of Section 304(c) of
this Act, an amount included in such total as
interest income from a loan or loans made by such
taxpayer to a borrower, to the extent that such a
loan is secured by property which is eligible for
the High Impact Business Investment Credit. To
determine the portion of a loan or loans that is
secured by property eligible for a Section 201(i)
investment credit to the borrower, the entire
principal amount of the loan or loans between the
taxpayer and the borrower should be divided into the
basis of the Section 201(i) investment credit
property which secures the loan or loans, using for
this purpose the original basis of such property on
the date that it was placed in service in a
federally designated Foreign Trade Zone or Sub-Zone
located in Illinois. No taxpayer that is eligible
for the deduction provided in subparagraph (M) of
paragraph (2) of this subsection shall be eligible
for the deduction provided under this subparagraph
(M-1). The subtraction modification available to
taxpayers in any year under this subsection shall be
that portion of the total interest paid by the
borrower with respect to such loan attributable to
the eligible property as calculated under the
previous sentence;
(N) Two times any contribution made during the
taxable year to a designated zone organization to
the extent that the contribution (i) qualifies as a
charitable contribution under subsection (c) of
Section 170 of the Internal Revenue Code and (ii)
must, by its terms, be used for a project approved
by the Department of Commerce and Community Affairs
under Section 11 of the Illinois Enterprise Zone
Act;
(O) An amount equal to: (i) 85% for taxable
years ending on or before December 31, 1992, or, a
percentage equal to the percentage allowable under
Section 243(a)(1) of the Internal Revenue Code of
1986 for taxable years ending after December 31,
1992, of the amount by which dividends included in
taxable income and received from a corporation that
is not created or organized under the laws of the
United States or any state or political subdivision
thereof, including, for taxable years ending on or
after December 31, 1988, dividends received or
deemed received or paid or deemed paid under
Sections 951 through 964 of the Internal Revenue
Code, exceed the amount of the modification provided
under subparagraph (G) of paragraph (2) of this
subsection (b) which is related to such dividends;
plus (ii) 100% of the amount by which dividends,
included in taxable income and received, including,
for taxable years ending on or after December 31,
1988, dividends received or deemed received or paid
or deemed paid under Sections 951 through 964 of the
Internal Revenue Code, from any such corporation
specified in clause (i) that would but for the
provisions of Section 1504 (b) (3) of the Internal
Revenue Code be treated as a member of the
affiliated group which includes the dividend
recipient, exceed the amount of the modification
provided under subparagraph (G) of paragraph (2) of
this subsection (b) which is related to such
dividends;
(P) An amount equal to any contribution made
to a job training project established pursuant to
the Tax Increment Allocation Redevelopment Act; and
(Q) An amount equal to the amount of the
deduction used to compute the federal income tax
credit for restoration of substantial amounts held
under claim of right for the taxable year pursuant
to Section 1341 of the Internal Revenue Code of
1986.
(3) Special rule. For purposes of paragraph (2)
(A), "gross income" in the case of a life insurance
company, for tax years ending on and after December 31,
1994, shall mean the gross investment income for the
taxable year.
(c) Trusts and estates.
(1) In general. In the case of a trust or estate,
base income means an amount equal to the taxpayer's
taxable income for the taxable year as modified by
paragraph (2).
(2) Modifications. Subject to the provisions of
paragraph (3), the taxable income referred to in
paragraph (1) shall be modified by adding thereto the sum
of the following amounts:
(A) An amount equal to all amounts paid or
accrued to the taxpayer as interest or dividends
during the taxable year to the extent excluded from
gross income in the computation of taxable income;
(B) In the case of (i) an estate, $600; (ii) a
trust which, under its governing instrument, is
required to distribute all of its income currently,
$300; and (iii) any other trust, $100, but in each
such case, only to the extent such amount was
deducted in the computation of taxable income;
(C) An amount equal to the amount of tax
imposed by this Act to the extent deducted from
gross income in the computation of taxable income
for the taxable year;
(D) The amount of any net operating loss
deduction taken in arriving at taxable income, other
than a net operating loss carried forward from a
taxable year ending prior to December 31, 1986;
(E) For taxable years in which a net operating
loss carryback or carryforward from a taxable year
ending prior to December 31, 1986 is an element of
taxable income under paragraph (1) of subsection (e)
or subparagraph (E) of paragraph (2) of subsection
(e), the amount by which addition modifications
other than those provided by this subparagraph (E)
exceeded subtraction modifications in such taxable
year, with the following limitations applied in the
order that they are listed:
(i) the addition modification relating to
the net operating loss carried back or forward
to the taxable year from any taxable year
ending prior to December 31, 1986 shall be
reduced by the amount of addition modification
under this subparagraph (E) which related to
that net operating loss and which was taken
into account in calculating the base income of
an earlier taxable year, and
(ii) the addition modification relating
to the net operating loss carried back or
forward to the taxable year from any taxable
year ending prior to December 31, 1986 shall
not exceed the amount of such carryback or
carryforward;
For taxable years in which there is a net
operating loss carryback or carryforward from more
than one other taxable year ending prior to December
31, 1986, the addition modification provided in this
subparagraph (E) shall be the sum of the amounts
computed independently under the preceding
provisions of this subparagraph (E) for each such
taxable year;
(F) For taxable years ending on or after
January 1, 1989, an amount equal to the tax deducted
pursuant to Section 164 of the Internal Revenue Code
if the trust or estate is claiming the same tax for
purposes of the Illinois foreign tax credit under
Section 601 of this Act; and
(G) An amount equal to the amount of the
capital gain deduction allowable under the Internal
Revenue Code, to the extent deducted from gross
income in the computation of taxable income;
and by deducting from the total so obtained the sum of
the following amounts:
(H) An amount equal to all amounts included in
such total pursuant to the provisions of Sections
402(a), 402(c), 403(a), 403(b), 406(a), 407(a) and
408 of the Internal Revenue Code or included in such
total as distributions under the provisions of any
retirement or disability plan for employees of any
governmental agency or unit, or retirement payments
to retired partners, which payments are excluded in
computing net earnings from self employment by
Section 1402 of the Internal Revenue Code and
regulations adopted pursuant thereto;
(I) The valuation limitation amount;
(J) An amount equal to the amount of any tax
imposed by this Act which was refunded to the
taxpayer and included in such total for the taxable
year;
(K) An amount equal to all amounts included in
taxable income as modified by subparagraphs (A),
(B), (C), (D), (E), (F) and (G) which are exempt
from taxation by this State either by reason of its
statutes or Constitution or by reason of the
Constitution, treaties or statutes of the United
States; provided that, in the case of any statute of
this State that exempts income derived from bonds or
other obligations from the tax imposed under this
Act, the amount exempted shall be the interest net
of bond premium amortization;
(L) With the exception of any amounts
subtracted under subparagraph (K), an amount equal
to the sum of all amounts disallowed as deductions
by Sections 171(a) (2) and 265(a)(2) of the Internal
Revenue Code, as now or hereafter amended, and all
amounts of expenses allocable to interest and
disallowed as deductions by Section 265(1) of the
Internal Revenue Code of 1954, as now or hereafter
amended;
(M) An amount equal to those dividends
included in such total which were paid by a
corporation which conducts business operations in an
Enterprise Zone or zones created under the Illinois
Enterprise Zone Act and conducts substantially all
of its operations in an Enterprise Zone or Zones;
(N) An amount equal to any contribution made
to a job training project established pursuant to
the Tax Increment Allocation Redevelopment Act;
(O) An amount equal to those dividends
included in such total that were paid by a
corporation that conducts business operations in a
federally designated Foreign Trade Zone or Sub-Zone
and that is designated a High Impact Business
located in Illinois; provided that dividends
eligible for the deduction provided in subparagraph
(M) of paragraph (2) of this subsection shall not be
eligible for the deduction provided under this
subparagraph (O); and
(P) An amount equal to the amount of the
deduction used to compute the federal income tax
credit for restoration of substantial amounts held
under claim of right for the taxable year pursuant
to Section 1341 of the Internal Revenue Code of
1986.
(3) Limitation. The amount of any modification
otherwise required under this subsection shall, under
regulations prescribed by the Department, be adjusted by
any amounts included therein which were properly paid,
credited, or required to be distributed, or permanently
set aside for charitable purposes pursuant to Internal
Revenue Code Section 642(c) during the taxable year.
(d) Partnerships.
(1) In general. In the case of a partnership, base
income means an amount equal to the taxpayer's taxable
income for the taxable year as modified by paragraph (2).
(2) Modifications. The taxable income referred to
in paragraph (1) shall be modified by adding thereto the
sum of the following amounts:
(A) An amount equal to all amounts paid or
accrued to the taxpayer as interest or dividends
during the taxable year to the extent excluded from
gross income in the computation of taxable income;
(B) An amount equal to the amount of tax
imposed by this Act to the extent deducted from
gross income for the taxable year; and
(C) The amount of deductions allowed to the
partnership pursuant to Section 707 (c) of the
Internal Revenue Code in calculating its taxable
income;
(D) An amount equal to the amount of the
capital gain deduction allowable under the Internal
Revenue Code, to the extent deducted from gross
income in the computation of taxable income;
and by deducting from the total so obtained the following
amounts:
(E) The valuation limitation amount;
(F) An amount equal to the amount of any tax
imposed by this Act which was refunded to the
taxpayer and included in such total for the taxable
year;
(G) An amount equal to all amounts included in
taxable income as modified by subparagraphs (A),
(B), (C) and (D) which are exempt from taxation by
this State either by reason of its statutes or
Constitution or by reason of the Constitution,
treaties or statutes of the United States; provided
that, in the case of any statute of this State that
exempts income derived from bonds or other
obligations from the tax imposed under this Act, the
amount exempted shall be the interest net of bond
premium amortization;
(H) Any income of the partnership which
constitutes personal service income as defined in
Section 1348 (b) (1) of the Internal Revenue Code
(as in effect December 31, 1981) or a reasonable
allowance for compensation paid or accrued for
services rendered by partners to the partnership,
whichever is greater;
(I) An amount equal to all amounts of income
distributable to an entity subject to the Personal
Property Tax Replacement Income Tax imposed by
subsections (c) and (d) of Section 201 of this Act
including amounts distributable to organizations
exempt from federal income tax by reason of Section
501(a) of the Internal Revenue Code;
(J) With the exception of any amounts
subtracted under subparagraph (G), an amount equal
to the sum of all amounts disallowed as deductions
by Sections 171(a) (2), and 265(2) of the Internal
Revenue Code of 1954, as now or hereafter amended,
and all amounts of expenses allocable to interest
and disallowed as deductions by Section 265(1) of
the Internal Revenue Code, as now or hereafter
amended;
(K) An amount equal to those dividends
included in such total which were paid by a
corporation which conducts business operations in an
Enterprise Zone or zones created under the Illinois
Enterprise Zone Act, enacted by the 82nd General
Assembly, and which does not conduct such operations
other than in an Enterprise Zone or Zones;
(L) An amount equal to any contribution made
to a job training project established pursuant to
the Real Property Tax Increment Allocation
Redevelopment Act;
(M) An amount equal to those dividends
included in such total that were paid by a
corporation that conducts business operations in a
federally designated Foreign Trade Zone or Sub-Zone
and that is designated a High Impact Business
located in Illinois; provided that dividends
eligible for the deduction provided in subparagraph
(K) of paragraph (2) of this subsection shall not be
eligible for the deduction provided under this
subparagraph (M); and
(N) An amount equal to the amount of the
deduction used to compute the federal income tax
credit for restoration of substantial amounts held
under claim of right for the taxable year pursuant
to Section 1341 of the Internal Revenue Code of
1986.
(e) Gross income; adjusted gross income; taxable income.
(1) In general. Subject to the provisions of
paragraph (2) and subsection (b) (3), for purposes of
this Section and Section 803(e), a taxpayer's gross
income, adjusted gross income, or taxable income for the
taxable year shall mean the amount of gross income,
adjusted gross income or taxable income properly
reportable for federal income tax purposes for the
taxable year under the provisions of the Internal Revenue
Code. Taxable income may be less than zero. However, for
taxable years ending on or after December 31, 1986, net
operating loss carryforwards from taxable years ending
prior to December 31, 1986, may not exceed the sum of
federal taxable income for the taxable year before net
operating loss deduction, plus the excess of addition
modifications over subtraction modifications for the
taxable year. For taxable years ending prior to December
31, 1986, taxable income may never be an amount in excess
of the net operating loss for the taxable year as defined
in subsections (c) and (d) of Section 172 of the Internal
Revenue Code, provided that when taxable income of a
corporation (other than a Subchapter S corporation),
trust, or estate is less than zero and addition
modifications, other than those provided by subparagraph
(E) of paragraph (2) of subsection (b) for corporations
or subparagraph (E) of paragraph (2) of subsection (c)
for trusts and estates, exceed subtraction modifications,
an addition modification must be made under those
subparagraphs for any other taxable year to which the
taxable income less than zero (net operating loss) is
applied under Section 172 of the Internal Revenue Code or
under subparagraph (E) of paragraph (2) of this
subsection (e) applied in conjunction with Section 172 of
the Internal Revenue Code.
(2) Special rule. For purposes of paragraph (1) of
this subsection, the taxable income properly reportable
for federal income tax purposes shall mean:
(A) Certain life insurance companies. In the
case of a life insurance company subject to the tax
imposed by Section 801 of the Internal Revenue Code,
life insurance company taxable income, plus the
amount of distribution from pre-1984 policyholder
surplus accounts as calculated under Section 815a of
the Internal Revenue Code;
(B) Certain other insurance companies. In the
case of mutual insurance companies subject to the
tax imposed by Section 831 of the Internal Revenue
Code, insurance company taxable income;
(C) Regulated investment companies. In the
case of a regulated investment company subject to
the tax imposed by Section 852 of the Internal
Revenue Code, investment company taxable income;
(D) Real estate investment trusts. In the
case of a real estate investment trust subject to
the tax imposed by Section 857 of the Internal
Revenue Code, real estate investment trust taxable
income;
(E) Consolidated corporations. In the case of
a corporation which is a member of an affiliated
group of corporations filing a consolidated income
tax return for the taxable year for federal income
tax purposes, taxable income determined as if such
corporation had filed a separate return for federal
income tax purposes for the taxable year and each
preceding taxable year for which it was a member of
an affiliated group. For purposes of this
subparagraph, the taxpayer's separate taxable income
shall be determined as if the election provided by
Section 243(b) (2) of the Internal Revenue Code had
been in effect for all such years;
(F) Cooperatives. In the case of a
cooperative corporation or association, the taxable
income of such organization determined in accordance
with the provisions of Section 1381 through 1388 of
the Internal Revenue Code;
(G) Subchapter S corporations. In the case
of: (i) a Subchapter S corporation for which there
is in effect an election for the taxable year under
Section 1362 of the Internal Revenue Code, the
taxable income of such corporation determined in
accordance with Section 1363(b) of the Internal
Revenue Code, except that taxable income shall take
into account those items which are required by
Section 1363(b)(1) of the Internal Revenue Code to
be separately stated; and (ii) a Subchapter S
corporation for which there is in effect a federal
election to opt out of the provisions of the
Subchapter S Revision Act of 1982 and have applied
instead the prior federal Subchapter S rules as in
effect on July 1, 1982, the taxable income of such
corporation determined in accordance with the
federal Subchapter S rules as in effect on July 1,
1982; and
(H) Partnerships. In the case of a
partnership, taxable income determined in accordance
with Section 703 of the Internal Revenue Code,
except that taxable income shall take into account
those items which are required by Section 703(a)(1)
to be separately stated but which would be taken
into account by an individual in calculating his
taxable income.
(f) Valuation limitation amount.
(1) In general. The valuation limitation amount
referred to in subsections (a) (2) (G), (c) (2) (I) and
(d)(2) (E) is an amount equal to:
(A) The sum of the pre-August 1, 1969
appreciation amounts (to the extent consisting of
gain reportable under the provisions of Section 1245
or 1250 of the Internal Revenue Code) for all
property in respect of which such gain was reported
for the taxable year; plus
(B) The lesser of (i) the sum of the
pre-August 1, 1969 appreciation amounts (to the
extent consisting of capital gain) for all property
in respect of which such gain was reported for
federal income tax purposes for the taxable year, or
(ii) the net capital gain for the taxable year,
reduced in either case by any amount of such gain
included in the amount determined under subsection
(a) (2) (F) or (c) (2) (H).
(2) Pre-August 1, 1969 appreciation amount.
(A) If the fair market value of property
referred to in paragraph (1) was readily
ascertainable on August 1, 1969, the pre-August 1,
1969 appreciation amount for such property is the
lesser of (i) the excess of such fair market value
over the taxpayer's basis (for determining gain) for
such property on that date (determined under the
Internal Revenue Code as in effect on that date), or
(ii) the total gain realized and reportable for
federal income tax purposes in respect of the sale,
exchange or other disposition of such property.
(B) If the fair market value of property
referred to in paragraph (1) was not readily
ascertainable on August 1, 1969, the pre-August 1,
1969 appreciation amount for such property is that
amount which bears the same ratio to the total gain
reported in respect of the property for federal
income tax purposes for the taxable year, as the
number of full calendar months in that part of the
taxpayer's holding period for the property ending
July 31, 1969 bears to the number of full calendar
months in the taxpayer's entire holding period for
the property.
(C) The Department shall prescribe such
regulations as may be necessary to carry out the
purposes of this paragraph.
(g) Double deductions. Unless specifically provided
otherwise, nothing in this Section shall permit the same item
to be deducted more than once.
(h) Legislative intention. Except as expressly provided
by this Section there shall be no modifications or
limitations on the amounts of income, gain, loss or deduction
taken into account in determining gross income, adjusted
gross income or taxable income for federal income tax
purposes for the taxable year, or in the amount of such items
entering into the computation of base income and net income
under this Act for such taxable year, whether in respect of
property values as of August 1, 1969 or otherwise.
(Source: P.A. 88-195; 88-648, eff. 9-16-94; 88-669, eff.
11-29-94; 88-670, eff. 12-2-94; 89-89, eff. 6-30-95; 89-235,
eff. 8-4-95; 89-418, eff. 11-15-95; 89-460, eff. 5-24-96;
89-626, eff. 8-9-96.)
(35 ILCS 5/301) (from Ch. 120, par. 3-301)
Sec. 301. General Rule.
(a) Residents. All items of income or deduction which
were taken into account in the computation of base income for
the taxable year by a resident shall be allocated to this
State.
(b) Part-year residents. All items of income or
deduction which were taken into account in the computation of
base income for the taxable year by a part-year resident
shall, for that part of the year the part-year resident was a
resident of this State, be allocated to this State and, for
the remaining part of the year, be allocated to this State
only to the extent provided by Section 302, 303 or 304
(relating to compensation, nonbusiness income and business
income, respectively).
(c) Other persons.
(1) In general. Any item of income or deduction
which was taken into account in the computation of base
income for the taxable year by any person other than a
resident and which is referred to in Section 302, 303 or
304 (relating to compensation, nonbusiness income and
business income, respectively) shall be allocated to this
State only to the extent provided by such section.
(2) Unspecified items. Any item of income or
deduction which was taken into account in the computation
of base income for the taxable year by any person other
than a resident and which is not otherwise specifically
allocated or apportioned pursuant to Section 302, 303 or
304 (including, without limitation, interest, dividends,
items of income taken into account under the provisions
of Sections 401 through 425 of the Internal Revenue Code,
and benefit payments received by a beneficiary of a
supplemental unemployment benefit trust which is referred
to in Section 501(c)(17) of the Internal Revenue Code):
(A) in the case of an individual, trust or
estate, shall not be allocated to this State; and
(B) in the case of a corporation, trust, or a
partnership, shall be allocated to this State if the
taxpayer had its commercial domicile in this State
at the time such item was paid, incurred or accrued.
(Source: P.A. 82-609.)
(35 ILCS 5/302) (from Ch. 120, par. 3-302)
Sec. 302. Compensation paid to nonresidents.
(a) In general. All items of compensation paid in this
State (as determined under Section 304(a)(2)(B)) to an
individual who is a nonresident at the time of such payment
and all items of deduction directly allocable thereto, shall
be allocated to this State.
(b) Reciprocal exemption. The Director may enter into an
agreement with the taxing authorities of any state which
imposes a tax on or measured by income to provide that
compensation paid in such state to residents of this State
shall be exempt from such tax; in such case, any compensation
paid in this State to residents of such state shall not be
allocated to this State. All reciprocal agreements shall be
subject to the requirements of Section 39b53 of the Civil
Administrative Code of Illinois.
(c) Cross references.
(1) For allocation of amounts received by
nonresidents from certain employee trusts, see Section
301(b)(2).
(2) For allocation of compensation by residents,
see Section 301(a).
(Source: P.A. 77-1379.)
(35 ILCS 5/506) (from Ch. 120, par. 5-506)
Sec. 506. Federal Returns. (a) In general. Any person
required to make a return for a taxable year under this Act
may, at any time that a deficiency could be assessed or a
refund claimed under this Act in respect of any item reported
or properly reportable on such return or any amendment
thereof, be required to furnish to the Department a true and
correct copy of any return which may pertain to such item and
which was filed by such person under the provisions of the
Internal Revenue Code.
(b) Changes affecting federal income tax. In the event
the taxable income, any item of income or deduction, or the
income tax liability, or any tax credit reported in a federal
income tax return of any person for any year is altered by
amendment of such return or as a result of any other
recomputation or redetermination of federal taxable income or
loss, and such alteration reflects a change or settlement
with respect to any item or items, affecting the computation
of such person's net income, net loss, or of any credit
provided by Article 2 of this Act base income for any year
under this Act, or in the number of personal exemptions
allowable to such person under Section 151 of the Internal
Revenue Code, such person shall notify the Department of such
alteration. Such notification shall be in the form of an
amended return or such other form as the Department may by
regulations prescribe, shall contain the person's name and
address and such other information as the Department may by
regulations prescribe, shall be signed by such person or his
duly authorized representative, and shall be filed not later
than 120 days after such alteration has been agreed to or
finally determined for federal income tax purposes or any
federal income tax deficiency or refund, tentative carryback
adjustment, abatement or credit resulting therefrom has been
assessed or paid, whichever shall first occur.
(Source: P.A. 86-905.)
(35 ILCS 5/701) (from Ch. 120, par. 7-701)
Sec. 701. Requirement and Amount of Withholding.
(a) In General.
Every employer maintaining an office or transacting
business within this State and required under the provisions
of the Internal Revenue Code to withhold a tax on:
(1) compensation paid in this State (as determined
under Section 304 (a) (2) (B) to an individual; or
(2) payments described in subsection (b) shall
deduct and withhold from such compensation for each
payroll period (as defined in Section 3401 of the
Internal Revenue Code) an amount equal to the amount by
which such individual's compensation exceeds the
proportionate part of this withholding exemption
(computed as provided in Section 702) attributable to the
payroll period for which such compensation is payable
multiplied by a percentage equal to the percentage tax
rate for individuals provided in subsection (b) of
Section 201.
(b) Payment to Residents.
Any payment (including compensation) to a resident by a
payor maintaining an office or transacting business within
this State and on which withholding of tax is required under
the provisions of the Internal Revenue Code shall be deemed
to be compensation paid in this State by an employer to an
employee for the purposes of Article 7 and Section 601 (b)
(1) to the extent such payment is included in the recipient's
base income and not subjected to withholding by another
state.
(c) Special Definitions.
Withholding shall be considered required under the
provisions of the Internal Revenue Code to the extent the
Internal Revenue Code either requires withholding or allows
for voluntary withholding the payor and recipient have
entered into such a voluntary withholding agreement. For the
purposes of Article 7 and Section 1002 (c) the term
"employer" includes any payor who is required to withhold tax
pursuant to this Section.
(d) Reciprocal Exemption.
The Director may enter into an agreement with the taxing
authorities of any state which imposes a tax on or measured
by income to provide that compensation paid in such state to
residents of this State shall be exempt from withholding of
such tax; in such case, any compensation paid in this State
to residents of such state shall be exempt from withholding.
All reciprocal agreements shall be subject to the
requirements of Section 39b53 of the Civil Administrative
Code of Illinois.
(e) Notwithstanding subsection (a) (2) of this Section,
no withholding is required on payments for which withholding
is required under Section 3405 or 3406 of the Internal
Revenue Code of 1954.
(Source: P.A. 85-731; 86-1475.)
(35 ILCS 5/806 new)
Sec. 806. Exemption from penalty. An individual
taxpayer shall not be subject to a penalty for failing to pay
estimated tax as required by Section 803 if the taxpayer is
65 years of age or older and is a permanent resident of a
nursing home. For purposes of this Section, "nursing home"
means a skilled nursing or intermediate long term care
facility that is subject to licensure by the Illinois
Department of Public Health under the Nursing Home Care Act.
(35 ILCS 5/905) (from Ch. 120, par. 9-905)
Sec. 905. Limitations on Notices of Deficiency.
(a) In general. Except as otherwise provided in this
Act:
(1) A notice of deficiency shall be issued not
later than 3 years after the date the return was filed,
and
(2) No deficiency shall be assessed or collected
with respect to the year for which the return was filed
unless such notice is issued within such period.
(b) Omission of more than 25% of income. If the taxpayer
omits from base income an amount properly includible therein
which is in excess of 25% of the amount of base income stated
in the return, a notice of deficiency may be issued not later
than 6 years after the return was filed. For purposes of this
paragraph, there shall not be taken into account any amount
which is omitted in the return if such amount is disclosed in
the return, or in a statement attached to the return, in a
manner adequate to apprise the Department of the nature and
the amount of such item.
(c) No return or fraudulent return. If no return is
filed or a false and fraudulent return is filed with intent
to evade the tax imposed by this Act, a notice of deficiency
may be issued at any time.
(d) Failure to report federal change. If a taxpayer
fails to notify the Department in any case where notification
is required by Section 304(c) or 506(b), or fails to report a
change or correction which is treated in the same manner as
if it were a deficiency for federal income tax purposes, a
notice of deficiency may be issued at any time.
(e) Report of federal change. In any case where
notification of an alteration is given as required by Section
506(b), a notice of deficiency may be issued at any time
within 2 years after the date such notification is given,
provided, however, that the amount of any proposed assessment
set forth in such notice shall be limited to the amount of
any deficiency resulting under this Act from recomputation of
the taxpayer's net income, net loss, or Article 2 credits
base income for the taxable year after giving effect to the
item or items reflected in the reported alteration.
(f) Extension by agreement. Where, before the expiration
of the time prescribed in this section for the issuance of a
notice of deficiency, both the Department and the taxpayer
shall have consented in writing to its issuance after such
time, such notice may be issued at any time prior to the
expiration of the period agreed upon. The period so agreed
upon may be extended by subsequent agreements in writing made
before the expiration of the period previously agreed upon.
(g) Erroneous refunds. In any case in which there has
been an erroneous refund of tax payable under this Act, a
notice of deficiency may be issued at any time within 2 years
from the making of such refund, or within 5 years from the
making of such refund if it appears that any part of the
refund was induced by fraud or the misrepresentation of a
material fact, provided, however, that the amount of any
proposed assessment set forth in such notice shall be limited
to the amount of such erroneous refund.
Beginning July 1, 1993, in any case in which there has
been a refund of tax payable under this Act attributable to a
net loss carryback as provided for in Section 207, and that
refund is subsequently determined to be an erroneous refund
due to a reduction in the amount of the net loss which was
originally carried back, a notice of deficiency for the
erroneous refund amount may be issued at any time during the
same time period in which a notice of deficiency can be
issued on the loss year creating the carryback amount and
subsequent erroneous refund. The amount of any proposed
assessment set forth in the notice shall be limited to the
amount of such erroneous refund.
(h) Time return deemed filed. For purposes of this
Section a tax return filed before the last day prescribed by
law (including any extension thereof) shall be deemed to have
been filed on such last day.
(i) Request for prompt determination of liability. For
purposes of Subsection (a)(1), in the case of a tax return
required under this Act in respect of a decedent, or by his
estate during the period of administration, or by a
corporation, the period referred to in such Subsection shall
be 18 months after a written request for prompt determination
of liability is filed with the Department (at such time and
in such form and manner as the Department shall by
regulations prescribe) by the executor, administrator, or
other fiduciary representing the estate of such decedent, or
by such corporation, but not more than 3 years after the date
the return was filed. This Subsection shall not apply in the
case of a corporation unless:
(1) (A) Such written request notifies the
Department that the corporation contemplates dissolution
at or before the expiration of such 18-month period, (B)
the dissolution is begun in good faith before the
expiration of such 18-month period, and (C) the
dissolution is completed;
(2) (A) Such written request notifies the
Department that a dissolution has in good faith been
begun, and (B) the dissolution is completed; or
(3) A dissolution has been completed at the time
such written request is made.
(j) Withholding tax. In the case of returns required
under Article 7 of this Act (with respect to any amounts
withheld as tax or any amounts required to have been withheld
as tax) a notice of deficiency shall be issued not later than
3 years after the 15th day of the 4th month following the
close of the calendar year in which such withholding was
required.
(k) Penalties for failure to make information reports.
A notice of deficiency for the penalties provided by
Subsection 1405.1(c) of this Act may not be issued more than
3 years after the due date of the reports with respect to
which the penalties are asserted.
(l) Penalty for failure to file withholding returns. A
notice of deficiency for penalties provided by Section 1004
of this Act for taxpayer's failure to file withholding
returns may not be issued more than three years after the
15th day of the 4th month following the close of the calendar
year in which the withholding giving rise to taxpayer's
obligation to file those returns occurred.
(m) Transferee liability. A notice of deficiency may be
issued to a transferee relative to a liability asserted under
Section 1405 during time periods defined as follows:
1) Initial Transferee. In the case of the
liability of an initial transferee, up to 2 years after
the expiration of the period of limitation for assessment
against the transferor, except that if a court proceeding
for review of the assessment against the transferor has
begun, then up to 2 years after the return of the
certified copy of the judgment in the court proceeding.
2) Transferee of Transferee. In the case of the
liability of a transferee, up to 2 years after the
expiration of the period of limitation for assessment
against the preceding transferee, but not more than 3
years after the expiration of the period of limitation
for assessment against the initial transferor; except
that if, before the expiration of the period of
limitation for the assessment of the liability of the
transferee, a court proceeding for the collection of the
tax or liability in respect thereof has been begun
against the initial transferor or the last preceding
transferee, as the case may be, then the period of
limitation for assessment of the liability of the
transferee shall expire 2 years after the return of the
certified copy of the judgment in the court proceeding.
(Source: P.A. 88-195.)
(35 ILCS 5/911) (from Ch. 120, par. 9-911)
Sec. 911. Limitations on Claims for Refund. (a) In
general. Except as otherwise provided in this Act:
(1) A claim for refund shall be filed not later than 3
years after the date the return was filed (in the case of
returns required under Article 7 of this Act respecting any
amounts withheld as tax, not later than 3 years after the
15th day of the 4th month following the close of the calendar
year in which such withholding was made), or one year after
the date the tax was paid, whichever is the later; and
(2) No credit or refund shall be allowed or made with
respect to the year for which the claim was filed unless such
claim is filed within such period.
(b) Federal changes. (1) In general. In any case where
notification of an alteration is required by Section 506 (b),
a claim for refund may be filed within 2 years after the date
on which such notification was due (regardless of whether
such notice was given), but the amount recoverable pursuant
to a claim filed under this Section shall be limited to the
amount of any overpayment resulting under this Act from
recomputation of the taxpayer's net income, net loss, or
Article 2 credits base income for the taxable year after
giving effect to the item or items reflected in the
alteration required to be reported.
(2) Tentative carryback adjustments paid before January
1, 1974. If, as the result of the payment before January 1,
1974 of a federal tentative carryback adjustment, a
notification of an alteration is required under Section 506
(b), a claim for refund may be filed at any time before
January 1, 1976, but the amount recoverable pursuant to a
claim filed under this Section shall be limited to the amount
of any overpayment resulting under this Act from
recomputation of the taxpayer's base income for the taxable
year after giving effect to the federal alteration resulting
from the tentative carryback adjustment irrespective of any
limitation imposed in paragraph (l) of this subsection.
(c) Extension by agreement. Where, before the
expiration of the time prescribed in this section for the
filing of a claim for refund, both the Department and the
claimant shall have consented in writing to its filing after
such time, such claim may be filed at any time prior to the
expiration of the period agreed upon. The period so agreed
upon may be extended by subsequent agreements in writing made
before the expiration of the period previously agreed upon.
(d) Limit on amount of credit or refund.
(1) Limit where claim filed within 3-year period. If
the claim was filed by the claimant during the 3-year period
prescribed in subsection (a), the amount of the credit or
refund shall not exceed the portion of the tax paid within
the period, immediately preceding the filing of the claim,
equal to 3 years plus the period of any extension of time for
filing the return.
(2) Limit where claim not filed within 3-year period.
If the claim was not filed within such 3-year period, the
amount of the credit or refund shall not exceed the portion
of the tax paid during the one year immediately preceding the
filing of the claim.
(e) Time return deemed filed. For purposes of this
section a tax return filed before the last day prescribed by
law for the filing of such return (including any extensions
thereof) shall be deemed to have been filed on such last day.
(f) No claim for refund based on the taxpayer's taking a
credit for estimated tax payments as provided by Section 601
(b) (2) or for any amount paid by a taxpayer pursuant to
Section 602(a) or for any amount of credit for tax withheld
pursuant to Section 701 may be filed more than 3 years after
the due date, as provided by Section 505, of the return which
was required to be filed relative to the taxable year for
which the payments were made or for which the tax was
withheld. The changes in this subsection (f) made by this
amendatory Act of 1987 shall apply to all taxable years
ending on or after December 31, 1969.
(g) Special Period of Limitation with Respect to Net
Loss Carrybacks. If the claim for refund relates to an
overpayment attributable to a net loss carryback as provided
by Section 207, in lieu of the 3 year period of limitation
prescribed in subsection (a), the period shall be that period
which ends 3 years after the time prescribed by law for
filing the return (including extensions thereof) for the
taxable year of the net loss which results in such carryback,
or the period prescribed in subsection (c) in respect of such
taxable year, whichever expires later. In the case of such a
claim, the amount of the refund may exceed the portion of the
tax paid within the period provided in subsection (d) to the
extent of the amount of the overpayment attributable to such
carryback.
(Source: P.A. 86-905.)
(35 ILCS 5/917) (from Ch. 120, par. 9-917)
(Text of Section before amendment by P.A. 89-507)
Sec. 917. Confidentiality and information sharing.
(a) Confidentiality. Except as provided in this Section,
all information received by the Department from returns filed
under this Act, or from any investigation conducted under the
provisions of this Act, shall be confidential, except for
official purposes within the Department or pursuant to
official procedures for collection of any State tax or
pursuant to an investigation or audit by the Illinois State
Scholarship Commission of a delinquent student loan or
monetary award or enforcement of any civil or criminal
penalty or sanction imposed by this Act or by another statute
imposing a State tax, and any person who divulges any such
information in any manner, except for such purposes and
pursuant to order of the Director or in accordance with a
proper judicial order, shall be guilty of a Class A
misdemeanor. However, the provisions of this paragraph are
not applicable to information furnished to a licensed
attorney representing the taxpayer where an appeal or a
protest has been filed on behalf of the taxpayer.
(b) Public information. Nothing contained in this Act
shall prevent the Director from publishing or making
available to the public the names and addresses of persons
filing returns under this Act, or from publishing or making
available reasonable statistics concerning the operation of
the tax wherein the contents of returns are grouped into
aggregates in such a way that the information contained in
any individual return shall not be disclosed.
(c) Governmental agencies. The Director may make
available to the Secretary of the Treasury of the United
States or his delegate, or the proper officer or his delegate
of any other state imposing a tax upon or measured by income,
for exclusively official purposes, information received by
the Department in the administration of this Act, but such
permission shall be granted only if the United States or such
other state, as the case may be, grants the Department
substantially similar privileges. The Director may exchange
information with the Illinois Department of Public Aid for
the purpose of verifying sources and amounts of income and
for other purposes directly connected with the administration
of this Act and The Illinois Public Aid Code. The Director
may exchange information with the Director of the Department
of Employment Security for the purpose of verifying sources
and amounts of income and for other purposes directly
connected with the administration of this Act and Acts
administered by the Department of Employment Security. The
Director may make available to the Illinois Industrial
Commission information regarding employers for the purpose of
verifying the insurance coverage required under the Workers'
Compensation Act and Workers' Occupational Diseases Act.
The Director may make available to any State agency,
including the Illinois Supreme Court, which licenses persons
to engage in any occupation, information that a person
licensed by such agency has failed to file returns under this
Act or pay the tax, penalty and interest shown therein, or
has failed to pay any final assessment of tax, penalty or
interest due under this Act. The Director may also make
available to the Secretary of State information that a
corporation which has been issued a certificate of
incorporation by the Secretary of State has failed to file
returns under this Act or pay the tax, penalty and interest
shown therein, or has failed to pay any final assessment of
tax, penalty or interest due under this Act. An assessment is
final when all proceedings in court for review of such
assessment have terminated or the time for the taking thereof
has expired without such proceedings being instituted. For
taxable years ending on or after December 31, 1987, the
Director may make available to the Director or principal
officer of any Department of the State of Illinois,
information that a person employed by such Department has
failed to file returns under this Act or pay the tax, penalty
and interest shown therein. For purposes of this paragraph,
the word "Department" shall have the same meaning as provided
in Section 3 of the State Employees Group Insurance Act of
1971.
(d) The Director shall make available for public
inspection in the Department's principal office and for
publication, at cost, administrative decisions issued on or
after January 1, 1995. These decisions are to be made
available in a manner so that the following taxpayer
information is not disclosed:
(1) The names, addresses, and identification
numbers of the taxpayer, related entities, and employees.
(2) At the sole discretion of the Director, trade
secrets or other confidential information identified as
such by the taxpayer, no later than 30 days after receipt
of an administrative decision, by such means as the
Department shall provide by rule.
The Director shall determine the appropriate extent of
the deletions allowed in paragraph (2). In the event the
taxpayer does not submit deletions, the Director shall make
only the deletions specified in paragraph (1).
The Director shall make available for public inspection
and publication an administrative decision within 180 days
after the issuance of the administrative decision. The term
"administrative decision" has the same meaning as defined in
Section 3-101 of Article III of the Code of Civil Procedure.
Costs collected under this Section shall be paid into the Tax
Compliance and Administration Fund.
(e) Nothing contained in this Act shall prevent the
Director from divulging information to any person pursuant to
a request or authorization made by the taxpayer, by an
authorized representative of the taxpayer, or, in the case of
information related to a joint return, by the spouse filing
the joint return with the taxpayer.
(Source: P.A. 88-669, eff. 11-29-94.)
(Text of Section after amendment by P.A. 89-507)
Sec. 917. Confidentiality and information sharing.
(a) Confidentiality. Except as provided in this Section,
all information received by the Department from returns filed
under this Act, or from any investigation conducted under the
provisions of this Act, shall be confidential, except for
official purposes within the Department or pursuant to
official procedures for collection of any State tax or
pursuant to an investigation or audit by the Illinois State
Scholarship Commission of a delinquent student loan or
monetary award or enforcement of any civil or criminal
penalty or sanction imposed by this Act or by another statute
imposing a State tax, and any person who divulges any such
information in any manner, except for such purposes and
pursuant to order of the Director or in accordance with a
proper judicial order, shall be guilty of a Class A
misdemeanor. However, the provisions of this paragraph are
not applicable to information furnished to a licensed
attorney representing the taxpayer where an appeal or a
protest has been filed on behalf of the taxpayer.
(b) Public information. Nothing contained in this Act
shall prevent the Director from publishing or making
available to the public the names and addresses of persons
filing returns under this Act, or from publishing or making
available reasonable statistics concerning the operation of
the tax wherein the contents of returns are grouped into
aggregates in such a way that the information contained in
any individual return shall not be disclosed.
(c) Governmental agencies. The Director may make
available to the Secretary of the Treasury of the United
States or his delegate, or the proper officer or his delegate
of any other state imposing a tax upon or measured by income,
for exclusively official purposes, information received by
the Department in the administration of this Act, but such
permission shall be granted only if the United States or such
other state, as the case may be, grants the Department
substantially similar privileges. The Director may exchange
information with the Illinois Department of Public Aid and
the Department of Human Services (acting as successor to the
Department of Public Aid under the Department of Human
Services Act) for the purpose of verifying sources and
amounts of income and for other purposes directly connected
with the administration of this Act and the Illinois Public
Aid Code. The Director may exchange information with the
Director of the Department of Employment Security for the
purpose of verifying sources and amounts of income and for
other purposes directly connected with the administration of
this Act and Acts administered by the Department of
Employment Security. The Director may make available to the
Illinois Industrial Commission information regarding
employers for the purpose of verifying the insurance coverage
required under the Workers' Compensation Act and Workers'
Occupational Diseases Act.
The Director may make available to any State agency,
including the Illinois Supreme Court, which licenses persons
to engage in any occupation, information that a person
licensed by such agency has failed to file returns under this
Act or pay the tax, penalty and interest shown therein, or
has failed to pay any final assessment of tax, penalty or
interest due under this Act. The Director may also make
available to the Secretary of State information that a
corporation which has been issued a certificate of
incorporation by the Secretary of State has failed to file
returns under this Act or pay the tax, penalty and interest
shown therein, or has failed to pay any final assessment of
tax, penalty or interest due under this Act. An assessment is
final when all proceedings in court for review of such
assessment have terminated or the time for the taking thereof
has expired without such proceedings being instituted. For
taxable years ending on or after December 31, 1987, the
Director may make available to the Director or principal
officer of any Department of the State of Illinois,
information that a person employed by such Department has
failed to file returns under this Act or pay the tax, penalty
and interest shown therein. For purposes of this paragraph,
the word "Department" shall have the same meaning as provided
in Section 3 of the State Employees Group Insurance Act of
1971.
(d) The Director shall make available for public
inspection in the Department's principal office and for
publication, at cost, administrative decisions issued on or
after January 1, 1995. These decisions are to be made
available in a manner so that the following taxpayer
information is not disclosed:
(1) The names, addresses, and identification
numbers of the taxpayer, related entities, and employees.
(2) At the sole discretion of the Director, trade
secrets or other confidential information identified as
such by the taxpayer, no later than 30 days after receipt
of an administrative decision, by such means as the
Department shall provide by rule.
The Director shall determine the appropriate extent of
the deletions allowed in paragraph (2). In the event the
taxpayer does not submit deletions, the Director shall make
only the deletions specified in paragraph (1).
The Director shall make available for public inspection
and publication an administrative decision within 180 days
after the issuance of the administrative decision. The term
"administrative decision" has the same meaning as defined in
Section 3-101 of Article III of the Code of Civil Procedure.
Costs collected under this Section shall be paid into the Tax
Compliance and Administration Fund.
(e) Nothing contained in this Act shall prevent the
Director from divulging information to any person pursuant to
a request or authorization made by the taxpayer, by an
authorized representative of the taxpayer, or, in the case of
information related to a joint return, by the spouse filing
the joint return with the taxpayer.
(Source: P.A. 88-669, eff. 11-29-94; 89-507, eff. 7-1-97.)
Section 20. The Use Tax Act is amended by changing
Sections 9 and 20 as follows:
(35 ILCS 105/9) (from Ch. 120, par. 439.9)
Sec. 9. Except as to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered
with an agency of this State, each retailer required or
authorized to collect the tax imposed by this Act shall pay
to the Department the amount of such tax (except as otherwise
provided) at the time when he is required to file his return
for the period during which such tax was collected, less a
discount of 2.1% prior to January 1, 1990, and 1.75% on and
after January 1, 1990, or $5 per calendar year, whichever is
greater, which is allowed to reimburse the retailer for
expenses incurred in collecting the tax, keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. In the case of retailers
who report and pay the tax on a transaction by transaction
basis, as provided in this Section, such discount shall be
taken with each such tax remittance instead of when such
retailer files his periodic return. A retailer need not
remit that part of any tax collected by him to the extent
that he is required to remit and does remit the tax imposed
by the Retailers' Occupation Tax Act, with respect to the
sale of the same property.
Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof,
is extended beyond the close of the period for which the
return is filed, the retailer, in collecting the tax (except
as to motor vehicles, watercraft, aircraft, and trailers that
are required to be registered with an agency of this State),
may collect for each tax return period, only the tax
applicable to that part of the selling price actually
received during such tax return period.
Except as provided in this Section, on or before the
twentieth day of each calendar month, such retailer shall
file a return for the preceding calendar month. Such return
shall be filed on forms prescribed by the Department and
shall furnish such information as the Department may
reasonably require.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter.
The taxpayer shall also file a return with the Department for
each of the first two months of each calendar quarter, on or
before the twentieth day of the following calendar month,
stating:
1. The name of the seller;
2. The address of the principal place of business
from which he engages in the business of selling tangible
personal property at retail in this State;
3. The total amount of taxable receipts received by
him during the preceding calendar month from sales of
tangible personal property by him during such preceding
calendar month, including receipts from charge and time
sales, but less all deductions allowed by law;
4. The amount of credit provided in Section 2d of
this Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the
Department may require.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to
be due on the return shall be deemed assessed.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall
make all payments required by rules of the Department by
electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. The term "average
monthly tax liability" means the sum of the taxpayer's
liabilities under this Act, and under all other State and
local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers required
to make payments by electronic funds transfer shall make
those payments for a minimum of one year beginning on October
1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic
funds transfer and any taxpayers authorized to voluntarily
make payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
If the taxpayer's average monthly tax liability to the
Department under this Act, the Retailers' Occupation Tax Act,
the Service Occupation Tax Act, the Service Use Tax Act was
$10,000 or more during the preceding 4 complete calendar
quarters, he shall file a return with the Department each
month by the 20th day of the month next following the month
during which such tax liability is incurred and shall make
payments to the Department on or before the 7th, 15th, 22nd
and last day of the month during which such liability is
incurred. If the month during which such tax liability is
incurred began prior to January 1, 1985, each payment shall
be in an amount equal to 1/4 of the taxpayer's actual
liability for the month or an amount set by the Department
not to exceed 1/4 of the average monthly liability of the
taxpayer to the Department for the preceding 4 complete
calendar quarters (excluding the month of highest liability
and the month of lowest liability in such 4 quarter period).
If the month during which such tax liability is incurred
begins on or after January 1, 1985, and prior to January 1,
1987, each payment shall be in an amount equal to 22.5% of
the taxpayer's actual liability for the month or 27.5% of the
taxpayer's liability for the same calendar month of the
preceding year. If the month during which such tax liability
is incurred begins on or after January 1, 1987, and prior to
January 1, 1988, each payment shall be in an amount equal to
22.5% of the taxpayer's actual liability for the month or
26.25% of the taxpayer's liability for the same calendar
month of the preceding year. If the month during which such
tax liability is incurred begins on or after January 1, 1988,
and prior to January 1, 1989, or begins on or after January
1, 1996, each payment shall be in an amount equal to 22.5% of
the taxpayer's actual liability for the month or 25% of the
taxpayer's liability for the same calendar month of the
preceding year. If the month during which such tax liability
is incurred begins on or after January 1, 1989, and prior to
January 1, 1996, each payment shall be in an amount equal to
22.5% of the taxpayer's actual liability for the month or 25%
of the taxpayer's liability for the same calendar month of
the preceding year or 100% of the taxpayer's actual liability
for the quarter monthly reporting period. The amount of such
quarter monthly payments shall be credited against the final
tax liability of the taxpayer's return for that month. Once
applicable, the requirement of the making of quarter monthly
payments to the Department shall continue until such
taxpayer's average monthly liability to the Department during
the preceding 4 complete calendar quarters (excluding the
month of highest liability and the month of lowest liability)
is less than $9,000, or until such taxpayer's average monthly
liability to the Department as computed for each calendar
quarter of the 4 preceding complete calendar quarter period
is less than $10,000. However, if a taxpayer can show the
Department that a substantial change in the taxpayer's
business has occurred which causes the taxpayer to anticipate
that his average monthly tax liability for the reasonably
foreseeable future will fall below $10,000, then such
taxpayer may petition the Department for change in such
taxpayer's reporting status. The Department shall change
such taxpayer's reporting status unless it finds that such
change is seasonal in nature and not likely to be long term.
If any such quarter monthly payment is not paid at the time
or in the amount required by this Section, then the taxpayer
shall be liable for penalties and interest on taxpayer's 2.1%
or 1.75% vendors' discount shall be reduced by 2.1% or 1.75%,
as the case may be, of the difference between the minimum
amount due and the amount of such quarter monthly payment
actually and timely paid and the taxpayer shall be liable for
penalties and interest on such difference, except insofar as
the taxpayer has previously made payments for that month to
the Department in excess of the minimum payments previously
due as provided in this Section. The Department shall make
reasonable rules and regulations to govern the quarter
monthly payment amount and quarter monthly payment dates for
taxpayers who file on other than a calendar monthly basis.
If any such payment provided for in this Section exceeds
the taxpayer's liabilities under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act and the
Service Use Tax Act, as shown by an original monthly return,
the Department shall issue to the taxpayer a credit
memorandum no later than 30 days after the date of payment,
which memorandum may be submitted by the taxpayer to the
Department in payment of tax liability subsequently to be
remitted by the taxpayer to the Department or be assigned by
the taxpayer to a similar taxpayer under this Act, the
Retailers' Occupation Tax Act, the Service Occupation Tax Act
or the Service Use Tax Act, in accordance with reasonable
rules and regulations to be prescribed by the Department,
except that if such excess payment is shown on an original
monthly return and is made after December 31, 1986, no credit
memorandum shall be issued, unless requested by the taxpayer.
If no such request is made, the taxpayer may credit such
excess payment against tax liability subsequently to be
remitted by the taxpayer to the Department under this Act,
the Retailers' Occupation Tax Act, the Service Occupation Tax
Act or the Service Use Tax Act, in accordance with reasonable
rules and regulations prescribed by the Department. If the
Department subsequently determines that all or any part of
the credit taken was not actually due to the taxpayer, the
taxpayer's 2.1% or 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% of the difference between the credit taken
and that actually due, and the taxpayer shall be liable for
penalties and interest on such difference.
If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February, and March of a given
year being due by April 20 of such year; with the return for
April, May and June of a given year being due by July 20 of
such year; with the return for July, August and September of
a given year being due by October 20 of such year, and with
the return for October, November and December of a given year
being due by January 20 of the following year.
If the retailer is otherwise required to file a monthly
or quarterly return and if the retailer's average monthly tax
liability to the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January
20 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act
concerning the time within which a retailer may file his
return, in the case of any retailer who ceases to engage in a
kind of business which makes him responsible for filing
returns under this Act, such retailer shall file a final
return under this Act with the Department not more than one
month after discontinuing such business.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered
with an agency of this State, every retailer selling this
kind of tangible personal property shall file, with the
Department, upon a form to be prescribed and supplied by the
Department, a separate return for each such item of tangible
personal property which the retailer sells, except that
where, in the same transaction, a retailer of aircraft,
watercraft, motor vehicles or trailers transfers more than
one aircraft, watercraft, motor vehicle or trailer to another
aircraft, watercraft, motor vehicle or trailer retailer for
the purpose of resale, that seller for resale may report the
transfer of all the aircraft, watercraft, motor vehicles or
trailers involved in that transaction to the Department on
the same uniform invoice-transaction reporting return form.
For purposes of this Section, "watercraft" means a Class 2,
Class 3, or Class 4 watercraft as defined in Section 3-2 of
the Boat Registration and Safety Act, a personal watercraft,
or any boat equipped with an inboard motor.
The transaction reporting return in the case of motor
vehicles or trailers that are required to be registered with
an agency of this State, shall be the same document as the
Uniform Invoice referred to in Section 5-402 of the Illinois
Vehicle Code and must show the name and address of the
seller; the name and address of the purchaser; the amount of
the selling price including the amount allowed by the
retailer for traded-in property, if any; the amount allowed
by the retailer for the traded-in tangible personal property,
if any, to the extent to which Section 2 of this Act allows
an exemption for the value of traded-in property; the balance
payable after deducting such trade-in allowance from the
total selling price; the amount of tax due from the retailer
with respect to such transaction; the amount of tax collected
from the purchaser by the retailer on such transaction (or
satisfactory evidence that such tax is not due in that
particular instance, if that is claimed to be the fact); the
place and date of the sale; a sufficient identification of
the property sold; such other information as is required in
Section 5-402 of the Illinois Vehicle Code, and such other
information as the Department may reasonably require.
The transaction reporting return in the case of
watercraft and aircraft must show the name and address of the
seller; the name and address of the purchaser; the amount of
the selling price including the amount allowed by the
retailer for traded-in property, if any; the amount allowed
by the retailer for the traded-in tangible personal property,
if any, to the extent to which Section 2 of this Act allows
an exemption for the value of traded-in property; the balance
payable after deducting such trade-in allowance from the
total selling price; the amount of tax due from the retailer
with respect to such transaction; the amount of tax collected
from the purchaser by the retailer on such transaction (or
satisfactory evidence that such tax is not due in that
particular instance, if that is claimed to be the fact); the
place and date of the sale, a sufficient identification of
the property sold, and such other information as the
Department may reasonably require.
Such transaction reporting return shall be filed not
later than 20 days after the date of delivery of the item
that is being sold, but may be filed by the retailer at any
time sooner than that if he chooses to do so. The
transaction reporting return and tax remittance or proof of
exemption from the tax that is imposed by this Act may be
transmitted to the Department by way of the State agency with
which, or State officer with whom, the tangible personal
property must be titled or registered (if titling or
registration is required) if the Department and such agency
or State officer determine that this procedure will expedite
the processing of applications for title or registration.
With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a tax
receipt (or a certificate of exemption if the Department is
satisfied that the particular sale is tax exempt) which such
purchaser may submit to the agency with which, or State
officer with whom, he must title or register the tangible
personal property that is involved (if titling or
registration is required) in support of such purchaser's
application for an Illinois certificate or other evidence of
title or registration to such tangible personal property.
No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user
has paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment
of tax or proof of exemption made to the Department before
the retailer is willing to take these actions and such user
has not paid the tax to the retailer, such user may certify
to the fact of such delay by the retailer, and may (upon the
Department being satisfied of the truth of such
certification) transmit the information required by the
transaction reporting return and the remittance for tax or
proof of exemption directly to the Department and obtain his
tax receipt or exemption determination, in which event the
transaction reporting return and tax remittance (if a tax
payment was required) shall be credited by the Department to
the proper retailer's account with the Department, but
without the 2.1% or 1.75% discount provided for in this
Section being allowed. When the user pays the tax directly
to the Department, he shall pay the tax in the same amount
and in the same form in which it would be remitted if the tax
had been remitted to the Department by the retailer.
Where a retailer collects the tax with respect to the
selling price of tangible personal property which he sells
and the purchaser thereafter returns such tangible personal
property and the retailer refunds the selling price thereof
to the purchaser, such retailer shall also refund, to the
purchaser, the tax so collected from the purchaser. When
filing his return for the period in which he refunds such tax
to the purchaser, the retailer may deduct the amount of the
tax so refunded by him to the purchaser from any other use
tax which such retailer may be required to pay or remit to
the Department, as shown by such return, if the amount of the
tax to be deducted was previously remitted to the Department
by such retailer. If the retailer has not previously
remitted the amount of such tax to the Department, he is
entitled to no deduction under this Act upon refunding such
tax to the purchaser.
Any retailer filing a return under this Section shall
also include (for the purpose of paying tax thereon) the
total tax covered by such return upon the selling price of
tangible personal property purchased by him at retail from a
retailer, but as to which the tax imposed by this Act was not
collected from the retailer filing such return, and such
retailer shall remit the amount of such tax to the Department
when filing such return.
If experience indicates such action to be practicable,
the Department may prescribe and furnish a combination or
joint return which will enable retailers, who are required to
file returns hereunder and also under the Retailers'
Occupation Tax Act, to furnish all the return information
required by both Acts on the one form.
Where the retailer has more than one business registered
with the Department under separate registration under this
Act, such retailer may not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered
business.
Beginning January 1, 1990, each month the Department
shall pay into the State and Local Sales Tax Reform Fund, a
special fund in the State Treasury which is hereby created,
the net revenue realized for the preceding month from the 1%
tax on sales of food for human consumption which is to be
consumed off the premises where it is sold (other than
alcoholic beverages, soft drinks and food which has been
prepared for immediate consumption) and prescription and
nonprescription medicines, drugs, medical appliances and
insulin, urine testing materials, syringes and needles used
by diabetics.
Beginning January 1, 1990, each month the Department
shall pay into the County and Mass Transit District Fund 4%
of the net revenue realized for the preceding month from the
6.25% general rate on the selling price of tangible personal
property which is purchased outside Illinois at retail from a
retailer and which is titled or registered by an agency of
this State's government.
Beginning January 1, 1990, each month the Department
shall pay into the State and Local Sales Tax Reform Fund, a
special fund in the State Treasury, 20% of the net revenue
realized for the preceding month from the 6.25% general rate
on the selling price of tangible personal property, other
than tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or
registered by an agency of this State's government.
Beginning January 1, 1990, each month the Department
shall pay into the Local Government Tax Fund 16% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property which is purchased outside Illinois at retail from a
retailer and which is titled or registered by an agency of
this State's government.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into
the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
and on and after July 1, 1989, 3.8% thereof shall be paid
into the Build Illinois Fund; provided, however, that if in
any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
as the case may be, of the moneys received by the Department
and required to be paid into the Build Illinois Fund pursuant
to Section 3 of the Retailers' Occupation Tax Act, Section 9
of the Use Tax Act, Section 9 of the Service Use Tax Act, and
Section 9 of the Service Occupation Tax Act, such Acts being
hereinafter called the "Tax Acts" and such aggregate of 2.2%
or 3.8%, as the case may be, of moneys being hereinafter
called the "Tax Act Amount", and (2) the amount transferred
to the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall be less than the Annual Specified Amount
(as defined in Section 3 of the Retailers' Occupation Tax
Act), an amount equal to the difference shall be immediately
paid into the Build Illinois Fund from other moneys received
by the Department pursuant to the Tax Acts; and further
provided, that if on the last business day of any month the
sum of (1) the Tax Act Amount required to be deposited into
the Build Illinois Bond Account in the Build Illinois Fund
during such month and (2) the amount transferred during such
month to the Build Illinois Fund from the State and Local
Sales Tax Reform Fund shall have been less than 1/12 of the
Annual Specified Amount, an amount equal to the difference
shall be immediately paid into the Build Illinois Fund from
other moneys received by the Department pursuant to the Tax
Acts; and, further provided, that in no event shall the
payments required under the preceding proviso result in
aggregate payments into the Build Illinois Fund pursuant to
this clause (b) for any fiscal year in excess of the greater
of (i) the Tax Act Amount or (ii) the Annual Specified Amount
for such fiscal year; and, further provided, that the amounts
payable into the Build Illinois Fund under this clause (b)
shall be payable only until such time as the aggregate amount
on deposit under each trust indenture securing Bonds issued
and outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income,
to fully provide, in accordance with such indenture, for the
defeasance of or the payment of the principal of, premium, if
any, and interest on the Bonds secured by such indenture and
on any Bonds expected to be issued thereafter and all fees
and costs payable with respect thereto, all as certified by
the Director of the Bureau of the Budget. If on the last
business day of any month in which Bonds are outstanding
pursuant to the Build Illinois Bond Act, the aggregate of the
moneys deposited in the Build Illinois Bond Account in the
Build Illinois Fund in such month shall be less than the
amount required to be transferred in such month from the
Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the preceding sentence and shall reduce the amount
otherwise payable for such fiscal year pursuant to clause (b)
of the preceding sentence. The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois
Fund as provided in the preceding paragraph or in any
amendment thereto hereafter enacted, the following specified
monthly installment of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority provided under Section 8.25f of the
State Finance Act, but not in excess of the sums designated
as "Total Deposit", shall be deposited in the aggregate from
collections under Section 9 of the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act
into the McCormick Place Expansion Project Fund in the
specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 84,000,000
2003 89,000,000
2004 and 93,000,000
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority
Act.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year,
but not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Build Illinois
Fund and the McCormick Place Expansion Project Fund pursuant
to the preceding paragraphs or in any amendment thereto
hereafter enacted, each month the Department shall pay into
the Local Government Distributive Fund .4% of the net revenue
realized for the preceding month from the 5% general rate, or
.4% of 80% of the net revenue realized for the preceding
month from the 6.25% general rate, as the case may be, on the
selling price of tangible personal property which amount
shall, subject to appropriation, be distributed as provided
in Section 2 of the State Revenue Sharing Act. No payments or
distributions pursuant to this paragraph shall be made if the
tax imposed by this Act on photoprocessing products is
declared unconstitutional, or if the proceeds from such tax
are unavailable for distribution because of litigation.
Subject to payment of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, and the
Local Government Distributive Fund pursuant to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning July 1, 1993, the Department shall each month pay
into the Illinois Tax Increment Fund 0.27% of 80% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the
State Treasury and 25% shall be reserved in a special account
and used only for the transfer to the Common School Fund as
part of the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
As soon as possible after the first day of each month,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Motor Fuel Tax
Fund an amount equal to 1.7% of 80% of the net revenue
realized under this Act for the second preceding month;
except that this transfer shall not be made for the months
February through June of 1992.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail
in Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to
such sales, if the retailers who are affected do not make
written objection to the Department to this arrangement.
(Source: P.A. 88-45; 88-116; 88-194; 88-660, eff. 9-16-94;
88-669, eff. 11-29-94; 88-670, eff. 12-2-94; 89-379, eff.
1-1-96; 89-626, eff. 8-9-96.)
(35 ILCS 105/20) (from Ch. 120, par. 439.20)
Sec. 20. As soon as practicable after a claim for credit
or refund is filed, the Department shall examine the same and
determine the amount of credit or refund to which the
claimant or the claimant's legal representative, in the event
that the claimant shall have died or become a person under
legal disability, is entitled and shall, by its Notice of
Tentative Determination of Claim, notify the claimant or his
or her legal representative of such determination, which
determination shall be prima facie correct. Proof of such
determination by the Department may be made at any hearing
before the Department or in any legal proceeding by a
reproduced copy of the Department's record relating thereto,
in the name of the Department under the certificate of the
Director of Revenue. Such reproduced copy shall, without
further proof, be admitted into evidence before the
Department or in any legal proceeding and shall be prima
facie proof of the correctness of the Department's
determination, as shown therein. If such claimant, or the
legal representative of a deceased claimant or a claimant who
is a person under legal disability shall, within 60 20 days
after the Department's Notice of Tentative Determination of
Claim, file a protest thereto and request a hearing thereon,
the Department shall give notice to such claimant, or the
legal representative of a deceased claimant, or a claimant
who is a person under legal disability of the time and place
fixed for such hearing, and shall hold a hearing in
conformity with the provisions of this Act, and pursuant
thereto shall issue its Final Determination of the amount, if
any, found to be due as a result of such hearing, to such
claimant, or the legal representative of a deceased claimant
or a claimant who is a person under legal disability.
If a protest to the Department's Notice of Tentative
Determination of Claim is not filed within 60 20 days and a
request for a hearing thereon is not made as provided herein,
the said Notice shall thereupon become and operate as a Final
Determination; and, if the Department's Notice of Tentative
Determination, upon becoming a Final Determination, indicates
no amount due to the claimant, or, upon issuance of a credit
or refund for the amount, if any, found by the Department to
be due, the claim in all its aspects shall be closed and no
longer open to protest, hearing, judicial review, or by any
other proceeding or action whatever, either before the
Department or in any court of this State. Claims for credit
or refund hereunder must be filed with and initially
determined by the Department, the remedy herein provided
being exclusive; and no court shall have jurisdiction to
determine the merits of any claim except upon review as
provided in this Act.
(Source: P.A. 83-706.)
Section 25. The Service Use Tax Act is amended by
changing Section 18 as follows:
(35 ILCS 110/18) (from Ch. 120, par. 439.48)
Sec. 18. As soon as practicable after a claim for credit
or refund is filed, the Department shall examine the same and
determine the amount of credit or refund to which the
claimant or the claimant's legal representative, in the event
that the claimant shall have died or become a person under
legal disability, is entitled and shall, by its Notice of
Tentative Determination of Claim, notify the claimant or his
legal representative of such determination, which
determination shall be prima facie correct. Proof of such
determination by the Department may be made at any hearing
before the Department or in any legal proceeding by a
reproduced copy of the Department's record relating thereto,
in the name of the Department under the certificate of the
Director of Revenue. Such reproduced copy shall, without
further proof, be admitted into evidence before the
Department or in any legal proceeding and shall be prima
facie proof of the correctness of the Department's
determination, as shown therein. If such claimant, or the
legal representative of a deceased claimant or a claimant who
is a person under legal disability, shall, within 60 20 days
after the Department's Notice of Tentative Determination of
Claim, file a protest thereto and request a hearing thereon,
the Department shall give notice to such claimant, or the
legal representative of a deceased claimant or claimant who
is a person under legal disability, of the time and place
fixed for such hearing, and shall hold a hearing in
conformity with the provisions of this Act, and pursuant
thereto shall issue its Final Determination of the amount, if
any, found to be due as a result of such hearing, to such
claimant, or the legal representative of a deceased or
incompetent claimant.
If a protest to the Department's Notice of Tentative
Determination of Claim is not filed within 60 20 days and a
request for a hearing thereon is not made as provided herein,
the Notice shall thereupon become and operate as a Final
Determination; and, if the Department's Notice of Tentative
Determination upon becoming a Final Determination, indicates
no amount due to the claimant, or, upon issuance of a credit
or refund for the amount, if any, found by the Department to
be due, the claim in all its aspects shall be closed and no
longer open to protest, hearing, judicial review, or by any
other proceeding or action whatever, either before the
Department or in any court of this State. Claims for credit
or refund hereunder must be filed with and initially
determined by the Department, the remedy herein provided
being exclusive; and no court shall have jurisdiction to
determine the merits of any claim except upon review as
provided in this Act.
(Source: P.A. 83-706.)
Section 30. The Service Occupation Tax Act is amended by
changing Section 18 as follows:
(35 ILCS 115/18) (from Ch. 120, par. 439.118)
Sec. 18. As soon as practicable after a claim for credit
or refund is filed, the Department shall examine the same and
determine the amount of credit or refund to which the
claimant or the claimant's legal representative, in the event
that the claimant shall have died or become a person under
legal disability, is entitled and shall, by its Notice of
Tentative Determination of Claim, notify the claimant or his
or her legal representative of such determination, which
determination shall be prima facie correct. Proof of such
determination by the Department may be made at any hearing
before the Department or in any legal proceeding by a
reproduced copy of the Department's record relating thereto,
in the name of the Department under the certificate of the
Director of Revenue. Such reproduced copy shall, without
further proof, be admitted into evidence before the
Department or in any legal proceeding and shall be prima
facie proof of the correctness of the Department's
determination, as shown therein. If such claimant, or the
legal representative of a deceased claimant or a claimant who
is under legal disability shall, within 60 20 days after the
Department's Notice of Tentative Determination of Claim, file
a protest thereto and request a hearing thereon, the
Department shall give notice to such claimant, or the legal
representative of a deceased claimant or a claimant who is
under legal disability, of the time and place fixed for such
hearing, and shall hold a hearing in conformity with the
provisions of this Act, and pursuant thereto shall issue its
Final Determination of the amount, if any, found to be due as
a result of such hearing, to such claimant, or the legal
representative of a deceased claimant or a claimant who is
under legal disability.
If a protest to the Department's Notice of Tentative
Determination of Claim is not filed within 60 20 days and a
request for a hearing thereon is not made as provided herein,
the Notice shall thereupon become and operate as a Final
Determination; and, if the Department's Notice of Tentative
Determination, upon becoming a Final Determination, indicates
no amount due to the claimant, or, upon issuance of a credit
or refund for the amount, if any, found by the Department to
be due, the claim in all its aspects shall be closed and no
longer open to protest, hearing, judicial review, or by any
other proceeding or action whatever, either before the
Department or in any court of this State. Claims for credit
or refund hereunder must be filed with and initially
determined by the Department, the remedy herein provided
being exclusive; and no court shall have jurisdiction to
determine the merits of any claim except upon review as
provided in this Act.
(Source: P.A. 83-706.)
Section 35. The Retailers' Occupation Tax Act is amended
by changing Sections 2a, 3, 6c, and 11 as follows:
(35 ILCS 120/2a) (from Ch. 120, par. 441a)
Sec. 2a. It is unlawful for any person to engage in the
business of selling tangible personal property at retail in
this State without a certificate of registration from the
Department. Application for a certificate of registration
shall be made to the Department upon forms furnished by it.
Each such application shall be signed and verified and shall
state: (1) The name and social security number of the
applicant; (2) the address of his principal place of
business; (3) the address of the principal place of business
from which he engages in the business of selling tangible
personal property at retail in this State and the addresses
of all other places of business, if any (enumerating such
addresses, if any, in a separate list attached to and made a
part of the application), from which he engages in the
business of selling tangible personal property at retail in
this State, and (4) the name and address of the person or
persons who will be responsible for filing returns and
payment of taxes due under this Act, (5) in the case of a
corporation, the name, title, and social security number of
each corporate officer, (6) in the case of a limited
liability company, the name, social security number, and FEIN
number of each manager and member, and (7) such other
information as the Department may reasonably require. The
application shall contain an acceptance of responsibility
signed by the person or persons who will be responsible for
filing returns and payment of the taxes due under this Act.
If the applicant will sell tangible personal property at
retail through vending machines, his application to register
shall indicate the number of vending machines to be so
operated; and thereafter, he shall notify the Department by
January 31 of the number of vending machines which such
person was using in his business of selling tangible personal
property at retail on the preceding December 31.
The Department may deny a certificate of registration to
any applicant if the owner, any partner, any manager or
member of a limited liability company, or a corporate officer
of the applicant, is or has been the owner, a partner, a
manager or member of a limited liability company, or a
corporate officer, of another retailer that is in default for
moneys due under this Act.
Every applicant for a certificate of registration
hereunder shall, at the time of filing such application,
furnish a bond from a surety company authorized to do
business in the State of Illinois, or an irrevocable bank
letter of credit or a bond signed by 2 personal sureties who
have filed, with the Department, sworn statements disclosing
net assets equal to at least 3 times the amount of the bond
to be required of such applicant, or a bond secured by an
assignment of a bank account or certificate of deposit,
stocks or bonds, conditioned upon the applicant paying to the
State of Illinois all moneys becoming due under this Act and
under any other State tax law or municipal or county tax
ordinance or resolution under which the certificate of
registration that is issued to the applicant under this Act
will permit the applicant to engage in business without
registering separately under such other law, ordinance or
resolution. The Department shall fix the amount of such
security in each case, taking into consideration the amount
of money expected to become due from the applicant under this
Act and under any other State tax law or municipal or county
tax ordinance or resolution under which the certificate of
registration that is issued to the applicant under this Act
will permit the applicant to engage in business without
registering separately under such other law, ordinance or
resolution. The amount of security required by the Department
shall be such as, in its opinion, will protect the State of
Illinois against failure to pay the amount which may become
due from the applicant under this Act and under any other
State tax law or municipal or county tax ordinance or
resolution under which the certificate of registration that
is issued to the applicant under this Act will permit the
applicant to engage in business without registering
separately under such other law, ordinance or resolution, but
the amount of the security required by the Department shall
not exceed three times the amount of the applicant's average
monthly tax liability, or $50,000.00, whichever amount is
lower.
No certificate of registration under this Act shall be
issued by the Department until the applicant provides the
Department with satisfactory security as herein provided for.
Upon receipt of the application for certificate of
registration in proper form, and upon approval by the
Department of the security furnished by the applicant, the
Department shall issue to such applicant a certificate of
registration which shall permit the person to whom it is
issued to engage in the business of selling tangible personal
property at retail in this State. The certificate of
registration shall be conspicuously displayed at the place of
business which the person so registered states in his
application to be the principal place of business from which
he engages in the business of selling tangible personal
property at retail in this State.
No certificate of registration issued to a taxpayer who
files returns required by this Act on a monthly basis shall
be valid after the expiration of 5 years from the date of its
issuance or last renewal. The expiration date of a
sub-certificate of registration shall be that of the
certificate of registration to which the sub-certificate
relates. A certificate of registration shall automatically
be renewed, subject to revocation as provided by this Act,
for an additional 5 years from the date of its expiration
unless otherwise notified by the Department as provided by
this paragraph. Where a taxpayer to whom a certificate of
registration is issued under this Act is in default to the
State of Illinois for delinquent returns or for moneys due
under this Act or any other State tax law or municipal or
county ordinance administered or enforced by the Department,
the Department shall, not less than 120 days before the
expiration date of such certificate of registration, give
notice to the taxpayer to whom the certificate was issued, of
the account period of the delinquent returns, the amount of
tax, penalty and interest due and owing from the taxpayer,
and that the certificate of registration shall not be
automatically renewed upon its expiration date unless the
taxpayer, on or before the date of expiration, has filed and
paid the delinquent returns or paid the defaulted amount in
full. A taxpayer to whom such a notice is issued shall be
deemed an applicant for renewal. The Department shall
promulgate regulations establishing procedures for taxpayers
who file returns on a monthly basis but desire and qualify to
change to a quarterly or yearly filing basis and will no
longer be subject to renewal under this Section, and for
taxpayers who file returns on a yearly or quarterly basis but
who desire or are required to change to a monthly filing
basis and will be subject to renewal under this Section.
The Department may in its discretion approve renewal by
an applicant who is in default if, at the time of application
for renewal, the applicant files all of the delinquent
returns or pays to the Department such percentage of the
defaulted amount as may be determined by the Department and
agrees in writing to waive all limitations upon the
Department for collection of the remaining defaulted amount
to the Department over a period not to exceed 5 years from
the date of renewal of the certificate; however, no renewal
application submitted by an applicant who is in default shall
be approved if the immediately preceding renewal by the
applicant was conditioned upon the installment payment
agreement described in this Section. The payment agreement
herein provided for shall be in addition to and not in lieu
of the security required by this Section of a taxpayer who is
no longer considered a prior continuous compliance taxpayer.
The execution of the payment agreement as provided in this
Act shall not toll the accrual of interest at the statutory
rate.
A certificate of registration issued under this Act more
than 5 years before the effective date of this amendatory Act
of 1989 shall expire and be subject to the renewal provisions
of this Section on the next anniversary of the date of
issuance of such certificate which occurs more than 6 months
after the effective date of this amendatory Act of 1989. A
certificate of registration issued less than 5 years before
the effective date of this amendatory Act of 1989 shall
expire and be subject to the renewal provisions of this
Section on the 5th anniversary of the issuance of the
certificate.
If the person so registered states that he operates other
places of business from which he engages in the business of
selling tangible personal property at retail in this State,
the Department shall furnish him with a sub-certificate of
registration for each such place of business, and the
applicant shall display the appropriate sub-certificate of
registration at each such place of business. All
sub-certificates of registration shall bear the same
registration number as that appearing upon the certificate of
registration to which such sub-certificates relate.
If the applicant will sell tangible personal property at
retail through vending machines, the Department shall furnish
him with a sub-certificate of registration for each such
vending machine, and the applicant shall display the
appropriate sub-certificate of registration on each such
vending machine by attaching the sub-certificate of
registration to a conspicuous part of such vending machine.
Where the same person engages in 2 or more businesses of
selling tangible personal property at retail in this State,
which businesses are substantially different in character or
engaged in under different trade names or engaged in under
other substantially dissimilar circumstances (so that it is
more practicable, from an accounting, auditing or bookkeeping
standpoint, for such businesses to be separately registered),
the Department may require or permit such person (subject to
the same requirements concerning the furnishing of security
as those that are provided for hereinbefore in this Section
as to each application for a certificate of registration) to
apply for and obtain a separate certificate of registration
for each such business or for any of such businesses, under a
single certificate of registration supplemented by related
sub-certificates of registration.
Any person who is registered under the "Retailers'
Occupation Tax Act" as of March 8, 1963, and who, during the
3-year period immediately prior to March 8, 1963, or during a
continuous 3-year period part of which passed immediately
before and the remainder of which passes immediately after
March 8, 1963, has been so registered continuously and who is
determined by the Department not to have been either
delinquent or deficient in the payment of tax liability
during that period under this Act or under any other State
tax law or municipal or county tax ordinance or resolution
under which the certificate of registration that is issued to
the registrant under this Act will permit the registrant to
engage in business without registering separately under such
other law, ordinance or resolution, shall be considered to be
a Prior Continuous Compliance taxpayer. Also any taxpayer who
has, as verified by the Department, faithfully and
continuously complied with the condition of his bond or other
security under the provisions of this Act for a period of 3
consecutive years shall be considered to be a Prior
Continuous Compliance taxpayer.
Every Prior Continuous Compliance taxpayer shall be
exempt from all requirements under this Act concerning the
furnishing of security as a condition precedent to his being
authorized to engage in the business of selling tangible
personal property at retail in this State. This exemption
shall continue for each such taxpayer until such time as he
may be determined by the Department to be delinquent in the
filing of any returns, or is determined by the Department
(either through the Department's issuance of a final
assessment which has become final under the Act, or by the
taxpayer's filing of a return which admits tax that is not
paid to be due) to be delinquent or deficient in the paying
of any tax under this Act or under any other State tax law or
municipal or county tax ordinance or resolution under which
the certificate of registration that is issued to the
registrant under this Act will permit the registrant to
engage in business without registering separately under such
other law, ordinance or resolution, at which time that
taxpayer shall become subject to all the financial
responsibility requirements of this Act and, as a condition
of being allowed to continue to engage in the business of
selling tangible personal property at retail, shall be
required to post bond or other acceptable security with the
Department covering liability which such taxpayer may
thereafter incur. Any taxpayer who fails to pay an admitted
or established liability under this Act may also be required
to post bond or other acceptable security with this
Department guaranteeing the payment of such admitted or
established liability.
No certificate of registration shall be issued to any
person who is in default to the State of Illinois for moneys
due under this Act or under any other State tax law or
municipal or county tax ordinance or resolution under which
the certificate of registration that is issued to the
applicant under this Act will permit the applicant to engage
in business without registering separately under such other
law, ordinance or resolution.
Any person aggrieved by any decision of the Department
under this Section may, within 20 days after notice of such
decision, protest and request a hearing, whereupon the
Department shall give notice to such person of the time and
place fixed for such hearing and shall hold a hearing in
conformity with the provisions of this Act and then issue its
final administrative decision in the matter to such person.
In the absence of such a protest within 20 days, the
Department's decision shall become final without any further
determination being made or notice given.
With respect to security other than bonds (upon which the
Department may sue in the event of a forfeiture), if the
taxpayer fails to pay, when due, any amount whose payment
such security guarantees, the Department shall, after such
liability is admitted by the taxpayer or established by the
Department through the issuance of a final assessment that
has become final under the law, convert the security which
that taxpayer has furnished into money for the State, after
first giving the taxpayer at least 10 days' written notice,
by registered or certified mail, to pay the liability or
forfeit such security to the Department. If the security
consists of stocks or bonds or other securities which are
listed on a public exchange, the Department shall sell such
securities through such public exchange. If the security
consists of an irrevocable bank letter of credit, the
Department shall convert the security in the manner provided
for in the Uniform Commercial Code. If the security consists
of a bank certificate of deposit, the Department shall
convert the security into money by demanding and collecting
the amount of such bank certificate of deposit from the bank
which issued such certificate. If the security consists of a
type of stocks or other securities which are not listed on a
public exchange, the Department shall sell such security to
the highest and best bidder after giving at least 10 days'
notice of the date, time and place of the intended sale by
publication in the "State Official Newspaper". If the
Department realizes more than the amount of such liability
from the security, plus the expenses incurred by the
Department in converting the security into money, the
Department shall pay such excess to the taxpayer who
furnished such security, and the balance shall be paid into
the State Treasury.
The Department shall discharge any surety and shall
release and return any security deposited, assigned, pledged
or otherwise provided to it by a taxpayer under this Section
within 30 days after:
(1) such taxpayer becomes a Prior Continuous
Compliance taxpayer; or
(2) such taxpayer has ceased to collect receipts on
which he is required to remit tax to the Department, has
filed a final tax return, and has paid to the Department
an amount sufficient to discharge his remaining tax
liability, as determined by the Department, under this
Act and under every other State tax law or municipal or
county tax ordinance or resolution under which the
certificate of registration issued under this Act permits
the registrant to engage in business without registering
separately under such other law, ordinance or resolution.
The Department shall make a final determination of the
taxpayer's outstanding tax liability as expeditiously as
possible after his final tax return has been filed; if
the Department cannot make such final determination
within 45 days after receiving the final tax return,
within such period it shall so notify the taxpayer,
stating its reasons therefor.
(Source: P.A. 88-480; 89-399, eff. 8-20-95.)
(35 ILCS 120/3) (from Ch. 120, par. 442)
Sec. 3. Except as provided in this Section, on or before
the twentieth day of each calendar month, every person
engaged in the business of selling tangible personal property
at retail in this State during the preceding calendar month
shall file a return with the Department, stating:
1. The name of the seller;
2. His residence address and the address of his
principal place of business and the address of the
principal place of business (if that is a different
address) from which he engages in the business of selling
tangible personal property at retail in this State;
3. Total amount of receipts received by him during
the preceding calendar month or quarter, as the case may
be, from sales of tangible personal property, and from
services furnished, by him during such preceding calendar
month or quarter;
4. Total amount received by him during the
preceding calendar month or quarter on charge and time
sales of tangible personal property, and from services
furnished, by him prior to the month or quarter for which
the return is filed;
5. Deductions allowed by law;
6. Gross receipts which were received by him during
the preceding calendar month or quarter and upon the
basis of which the tax is imposed;
7. The amount of credit provided in Section 2d of
this Act;
8. The amount of tax due;
9. The signature of the taxpayer; and
10. Such other reasonable information as the
Department may require.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to
be due on the return shall be deemed assessed.
Each return shall be accompanied by the statement of
prepaid tax issued pursuant to Section 2e for which credit is
claimed.
A retailer may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Use Tax as
provided in Section 3-85 of the Use Tax Act if the purchaser
provides the appropriate documentation as required by Section
3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
certification, accepted by a retailer as provided in Section
3-85 of the Use Tax Act, may be used by that retailer to
satisfy Retailers' Occupation Tax liability in the amount
claimed in the certification, not to exceed 6.25% of the
receipts subject to tax from a qualifying purchase.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter.
The taxpayer shall also file a return with the Department for
each of the first two months of each calendar quarter, on or
before the twentieth day of the following calendar month,
stating:
1. The name of the seller;
2. The address of the principal place of business
from which he engages in the business of selling tangible
personal property at retail in this State;
3. The total amount of taxable receipts received by
him during the preceding calendar month from sales of
tangible personal property by him during such preceding
calendar month, including receipts from charge and time
sales, but less all deductions allowed by law;
4. The amount of credit provided in Section 2d of
this Act;
5. The amount of tax due; and
6. Such other reasonable information as the
Department may require.
If a total amount of less than $1 is payable, refundable
or creditable, such amount shall be disregarded if it is less
than 50 cents and shall be increased to $1 if it is 50 cents
or more.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who
has an average monthly tax liability of $100,000 or more
shall make all payments required by rules of the Department
by electronic funds transfer. Beginning October 1, 1995, a
taxpayer who has an average monthly tax liability of $50,000
or more shall make all payments required by rules of the
Department by electronic funds transfer. The term "average
monthly tax liability" shall be the sum of the taxpayer's
liabilities under this Act, and under all other State and
local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers
required to make payments by electronic funds transfer shall
make those payments for a minimum of one year beginning on
October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic
funds transfer and any taxpayers authorized to voluntarily
make payments by electronic funds transfer shall make those
payments in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Any amount which is required to be shown or reported on
any return or other document under this Act shall, if such
amount is not a whole-dollar amount, be increased to the
nearest whole-dollar amount in any case where the fractional
part of a dollar is 50 cents or more, and decreased to the
nearest whole-dollar amount where the fractional part of a
dollar is less than 50 cents.
If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given
year being due by April 20 of such year; with the return for
April, May and June of a given year being due by July 20 of
such year; with the return for July, August and September of
a given year being due by October 20 of such year, and with
the return for October, November and December of a given year
being due by January 20 of the following year.
If the retailer is otherwise required to file a monthly
or quarterly return and if the retailer's average monthly tax
liability with the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January
20 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act
concerning the time within which a retailer may file his
return, in the case of any retailer who ceases to engage in a
kind of business which makes him responsible for filing
returns under this Act, such retailer shall file a final
return under this Act with the Department not more than one
month after discontinuing such business.
Where the same person has more than one business
registered with the Department under separate registrations
under this Act, such person may not file each return that is
due as a single return covering all such registered
businesses, but shall file separate returns for each such
registered business.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered
with an agency of this State, every retailer selling this
kind of tangible personal property shall file, with the
Department, upon a form to be prescribed and supplied by the
Department, a separate return for each such item of tangible
personal property which the retailer sells, except that
where, in the same transaction, a retailer of aircraft,
watercraft, motor vehicles or trailers transfers more than
one aircraft, watercraft, motor vehicle or trailer to another
aircraft, watercraft, motor vehicle retailer or trailer
retailer for the purpose of resale, that seller for resale
may report the transfer of all aircraft, watercraft, motor
vehicles or trailers involved in that transaction to the
Department on the same uniform invoice-transaction reporting
return form. For purposes of this Section, "watercraft"
means a Class 2, Class 3, or Class 4 watercraft as defined in
Section 3-2 of the Boat Registration and Safety Act, a
personal watercraft, or any boat equipped with an inboard
motor.
Any retailer who sells only motor vehicles, watercraft,
aircraft, or trailers that are required to be registered with
an agency of this State, so that all retailers' occupation
tax liability is required to be reported, and is reported, on
such transaction reporting returns and who is not otherwise
required to file monthly or quarterly returns, need not file
monthly or quarterly returns. However, those retailers shall
be required to file returns on an annual basis.
The transaction reporting return, in the case of motor
vehicles or trailers that are required to be registered with
an agency of this State, shall be the same document as the
Uniform Invoice referred to in Section 5-402 of The Illinois
Vehicle Code and must show the name and address of the
seller; the name and address of the purchaser; the amount of
the selling price including the amount allowed by the
retailer for traded-in property, if any; the amount allowed
by the retailer for the traded-in tangible personal property,
if any, to the extent to which Section 1 of this Act allows
an exemption for the value of traded-in property; the balance
payable after deducting such trade-in allowance from the
total selling price; the amount of tax due from the retailer
with respect to such transaction; the amount of tax collected
from the purchaser by the retailer on such transaction (or
satisfactory evidence that such tax is not due in that
particular instance, if that is claimed to be the fact); the
place and date of the sale; a sufficient identification of
the property sold; such other information as is required in
Section 5-402 of The Illinois Vehicle Code, and such other
information as the Department may reasonably require.
The transaction reporting return in the case of
watercraft or aircraft must show the name and address of the
seller; the name and address of the purchaser; the amount of
the selling price including the amount allowed by the
retailer for traded-in property, if any; the amount allowed
by the retailer for the traded-in tangible personal property,
if any, to the extent to which Section 1 of this Act allows
an exemption for the value of traded-in property; the balance
payable after deducting such trade-in allowance from the
total selling price; the amount of tax due from the retailer
with respect to such transaction; the amount of tax collected
from the purchaser by the retailer on such transaction (or
satisfactory evidence that such tax is not due in that
particular instance, if that is claimed to be the fact); the
place and date of the sale, a sufficient identification of
the property sold, and such other information as the
Department may reasonably require.
Such transaction reporting return shall be filed not
later than 20 days after the day of delivery of the item that
is being sold, but may be filed by the retailer at any time
sooner than that if he chooses to do so. The transaction
reporting return and tax remittance or proof of exemption
from the Illinois use tax may be transmitted to the
Department by way of the State agency with which, or State
officer with whom the tangible personal property must be
titled or registered (if titling or registration is required)
if the Department and such agency or State officer determine
that this procedure will expedite the processing of
applications for title or registration.
With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a use tax
receipt (or a certificate of exemption if the Department is
satisfied that the particular sale is tax exempt) which such
purchaser may submit to the agency with which, or State
officer with whom, he must title or register the tangible
personal property that is involved (if titling or
registration is required) in support of such purchaser's
application for an Illinois certificate or other evidence of
title or registration to such tangible personal property.
No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user
has paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment
of the tax or proof of exemption made to the Department
before the retailer is willing to take these actions and such
user has not paid the tax to the retailer, such user may
certify to the fact of such delay by the retailer and may
(upon the Department being satisfied of the truth of such
certification) transmit the information required by the
transaction reporting return and the remittance for tax or
proof of exemption directly to the Department and obtain his
tax receipt or exemption determination, in which event the
transaction reporting return and tax remittance (if a tax
payment was required) shall be credited by the Department to
the proper retailer's account with the Department, but
without the 2.1% or 1.75% discount provided for in this
Section being allowed. When the user pays the tax directly
to the Department, he shall pay the tax in the same amount
and in the same form in which it would be remitted if the tax
had been remitted to the Department by the retailer.
Refunds made by the seller during the preceding return
period to purchasers, on account of tangible personal
property returned to the seller, shall be allowed as a
deduction under subdivision 5 of his monthly or quarterly
return, as the case may be, in case the seller had
theretofore included the receipts from the sale of such
tangible personal property in a return filed by him and had
paid the tax imposed by this Act with respect to such
receipts.
Where the seller is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
Where the seller is a limited liability company, the
return filed on behalf of the limited liability company shall
be signed by a manager, member, or properly accredited agent
of the limited liability company.
Except as provided in this Section, the retailer filing
the return under this Section shall, at the time of filing
such return, pay to the Department the amount of tax imposed
by this Act less a discount of 2.1% prior to January 1, 1990
and 1.75% on and after January 1, 1990, or $5 per calendar
year, whichever is greater, which is allowed to reimburse the
retailer for the expenses incurred in keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. Any prepayment made
pursuant to Section 2d of this Act shall be included in the
amount on which such 2.1% or 1.75% discount is computed. In
the case of retailers who report and pay the tax on a
transaction by transaction basis, as provided in this
Section, such discount shall be taken with each such tax
remittance instead of when such retailer files his periodic
return.
If the taxpayer's average monthly tax liability to the
Department under this Act, the Use Tax Act, the Service
Occupation Tax Act, and the Service Use Tax Act, excluding
any liability for prepaid sales tax to be remitted in
accordance with Section 2d of this Act, was $10,000 or more
during the preceding 4 complete calendar quarters, he shall
file a return with the Department each month by the 20th day
of the month next following the month during which such tax
liability is incurred and shall make payments to the
Department on or before the 7th, 15th, 22nd and last day of
the month during which such liability is incurred. If the
month during which such tax liability is incurred began prior
to January 1, 1985, each payment shall be in an amount equal
to 1/4 of the taxpayer's actual liability for the month or an
amount set by the Department not to exceed 1/4 of the average
monthly liability of the taxpayer to the Department for the
preceding 4 complete calendar quarters (excluding the month
of highest liability and the month of lowest liability in
such 4 quarter period). If the month during which such tax
liability is incurred begins on or after January 1, 1985 and
prior to January 1, 1987, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 27.5% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during
which such tax liability is incurred begins on or after
January 1, 1987 and prior to January 1, 1988, each payment
shall be in an amount equal to 22.5% of the taxpayer's actual
liability for the month or 26.25% of the taxpayer's liability
for the same calendar month of the preceding year. If the
month during which such tax liability is incurred begins on
or after January 1, 1988, and prior to January 1, 1989, or
begins on or after January 1, 1996, each payment shall be in
an amount equal to 22.5% of the taxpayer's actual liability
for the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during
which such tax liability is incurred begins on or after
January 1, 1989, and prior to January 1, 1996, each payment
shall be in an amount equal to 22.5% of the taxpayer's actual
liability for the month or 25% of the taxpayer's liability
for the same calendar month of the preceding year or 100% of
the taxpayer's actual liability for the quarter monthly
reporting period. The amount of such quarter monthly
payments shall be credited against the final tax liability of
the taxpayer's return for that month. Once applicable, the
requirement of the making of quarter monthly payments to the
Department by taxpayers having an average monthly tax
liability of $10,000 or more as determined in the manner
provided above shall continue until such taxpayer's average
monthly liability to the Department during the preceding 4
complete calendar quarters (excluding the month of highest
liability and the month of lowest liability) is less than
$9,000, or until such taxpayer's average monthly liability to
the Department as computed for each calendar quarter of the 4
preceding complete calendar quarter period is less than
$10,000. However, if a taxpayer can show the Department that
a substantial change in the taxpayer's business has occurred
which causes the taxpayer to anticipate that his average
monthly tax liability for the reasonably foreseeable future
will fall below $10,000, then such taxpayer may petition the
Department for a change in such taxpayer's reporting status.
The Department shall change such taxpayer's reporting status
unless it finds that such change is seasonal in nature and
not likely to be long term. If any such quarter monthly
payment is not paid at the time or in the amount required by
this Section, then the taxpayer shall be liable for penalties
and interest on taxpayer's 2.1% or 1.75% vendors' discount
shall be reduced by 2.1% or 1.75% of the difference between
the minimum amount due as a payment and the amount of such
quarter monthly payment actually and timely paid, and the
taxpayer shall be liable for penalties and interest on such
difference, except insofar as the taxpayer has previously
made payments for that month to the Department in excess of
the minimum payments previously due as provided in this
Section. The Department shall make reasonable rules and
regulations to govern the quarter monthly payment amount and
quarter monthly payment dates for taxpayers who file on other
than a calendar monthly basis.
Without regard to whether a taxpayer is required to make
quarter monthly payments as specified above, any taxpayer who
is required by Section 2d of this Act to collect and remit
prepaid taxes and has collected prepaid taxes which average
in excess of $25,000 per month during the preceding 2
complete calendar quarters, shall file a return with the
Department as required by Section 2f and shall make payments
to the Department on or before the 7th, 15th, 22nd and last
day of the month during which such liability is incurred. If
the month during which such tax liability is incurred began
prior to the effective date of this amendatory Act of 1985,
each payment shall be in an amount not less than 22.5% of the
taxpayer's actual liability under Section 2d. If the month
during which such tax liability is incurred begins on or
after January 1, 1986, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 27.5% of the taxpayer's liability for the same
calendar month of the preceding calendar year. If the month
during which such tax liability is incurred begins on or
after January 1, 1987, each payment shall be in an amount
equal to 22.5% of the taxpayer's actual liability for the
month or 26.25% of the taxpayer's liability for the same
calendar month of the preceding year. The amount of such
quarter monthly payments shall be credited against the final
tax liability of the taxpayer's return for that month filed
under this Section or Section 2f, as the case may be. Once
applicable, the requirement of the making of quarter monthly
payments to the Department pursuant to this paragraph shall
continue until such taxpayer's average monthly prepaid tax
collections during the preceding 2 complete calendar quarters
is $25,000 or less. If any such quarter monthly payment is
not paid at the time or in the amount required, the taxpayer
shall be liable for penalties and interest on such
difference, except insofar as the taxpayer has previously
made payments for that month in excess of the minimum
payments previously due.
If any payment provided for in this Section exceeds the
taxpayer's liabilities under this Act, the Use Tax Act, the
Service Occupation Tax Act and the Service Use Tax Act, as
shown on an original monthly return, the Department shall, if
requested by the taxpayer, issue to the taxpayer a credit
memorandum no later than 30 days after the date of payment.
The credit evidenced by such credit memorandum may be
assigned by the taxpayer to a similar taxpayer under this
Act, the Use Tax Act, the Service Occupation Tax Act or the
Service Use Tax Act, in accordance with reasonable rules and
regulations to be prescribed by the Department. If no such
request is made, the taxpayer may credit such excess payment
against tax liability subsequently to be remitted to the
Department under this Act, the Use Tax Act, the Service
Occupation Tax Act or the Service Use Tax Act, in accordance
with reasonable rules and regulations prescribed by the
Department. If the Department subsequently determined that
all or any part of the credit taken was not actually due to
the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
shall be reduced by 2.1% or 1.75% of the difference between
the credit taken and that actually due, and that taxpayer
shall be liable for penalties and interest on such
difference.
If a retailer of motor fuel is entitled to a credit under
Section 2d of this Act which exceeds the taxpayer's liability
to the Department under this Act for the month which the
taxpayer is filing a return, the Department shall issue the
taxpayer a credit memorandum for the excess.
Beginning January 1, 1990, each month the Department
shall pay into the Local Government Tax Fund, a special fund
in the State treasury which is hereby created, the net
revenue realized for the preceding month from the 1% tax on
sales of food for human consumption which is to be consumed
off the premises where it is sold (other than alcoholic
beverages, soft drinks and food which has been prepared for
immediate consumption) and prescription and nonprescription
medicines, drugs, medical appliances and insulin, urine
testing materials, syringes and needles used by diabetics.
Beginning January 1, 1990, each month the Department
shall pay into the County and Mass Transit District Fund, a
special fund in the State treasury which is hereby created,
4% of the net revenue realized for the preceding month from
the 6.25% general rate.
Beginning January 1, 1990, each month the Department
shall pay into the Local Government Tax Fund 16% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into
the Build Illinois Fund and (b) prior to July 1, 1989, 2.2%
and on and after July 1, 1989, 3.8% thereof shall be paid
into the Build Illinois Fund; provided, however, that if in
any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
as the case may be, of the moneys received by the Department
and required to be paid into the Build Illinois Fund pursuant
to this Act, Section 9 of the Use Tax Act, Section 9 of the
Service Use Tax Act, and Section 9 of the Service Occupation
Tax Act, such Acts being hereinafter called the "Tax Acts"
and such aggregate of 2.2% or 3.8%, as the case may be, of
moneys being hereinafter called the "Tax Act Amount", and (2)
the amount transferred to the Build Illinois Fund from the
State and Local Sales Tax Reform Fund shall be less than the
Annual Specified Amount (as hereinafter defined), an amount
equal to the difference shall be immediately paid into the
Build Illinois Fund from other moneys received by the
Department pursuant to the Tax Acts; the "Annual Specified
Amount" means the amounts specified below for fiscal years
1986 through 1993:
Fiscal Year Annual Specified Amount
1986 $54,800,000
1987 $76,650,000
1988 $80,480,000
1989 $88,510,000
1990 $115,330,000
1991 $145,470,000
1992 $182,730,000
1993 $206,520,000;
and means the Certified Annual Debt Service Requirement (as
defined in Section 13 of the Build Illinois Bond Act) or the
Tax Act Amount, whichever is greater, for fiscal year 1994
and each fiscal year thereafter; and further provided, that
if on the last business day of any month the sum of (1) the
Tax Act Amount required to be deposited into the Build
Illinois Bond Account in the Build Illinois Fund during such
month and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall
have been less than 1/12 of the Annual Specified Amount, an
amount equal to the difference shall be immediately paid into
the Build Illinois Fund from other moneys received by the
Department pursuant to the Tax Acts; and, further provided,
that in no event shall the payments required under the
preceding proviso result in aggregate payments into the Build
Illinois Fund pursuant to this clause (b) for any fiscal year
in excess of the greater of (i) the Tax Act Amount or (ii)
the Annual Specified Amount for such fiscal year. The
amounts payable into the Build Illinois Fund under clause (b)
of the first sentence in this paragraph shall be payable only
until such time as the aggregate amount on deposit under each
trust indenture securing Bonds issued and outstanding
pursuant to the Build Illinois Bond Act is sufficient, taking
into account any future investment income, to fully provide,
in accordance with such indenture, for the defeasance of or
the payment of the principal of, premium, if any, and
interest on the Bonds secured by such indenture and on any
Bonds expected to be issued thereafter and all fees and costs
payable with respect thereto, all as certified by the
Director of the Bureau of the Budget. If on the last
business day of any month in which Bonds are outstanding
pursuant to the Build Illinois Bond Act, the aggregate of
moneys deposited in the Build Illinois Bond Account in the
Build Illinois Fund in such month shall be less than the
amount required to be transferred in such month from the
Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois
Fund; provided, however, that any amounts paid to the Build
Illinois Fund in any fiscal year pursuant to this sentence
shall be deemed to constitute payments pursuant to clause (b)
of the first sentence of this paragraph and shall reduce the
amount otherwise payable for such fiscal year pursuant to
that clause (b). The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and
charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois
Fund as provided in the preceding paragraph or in any
amendment thereto hereafter enacted, the following specified
monthly installment of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority provided under Section 8.25f of the
State Finance Act, but not in excess of sums designated as
"Total Deposit", shall be deposited in the aggregate from
collections under Section 9 of the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act
into the McCormick Place Expansion Project Fund in the
specified fiscal years.
Fiscal Year Total Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 84,000,000
2003 89,000,000
2004 and 93,000,000
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority
Act.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year,
but not in excess of the amount specified above as "Total
Deposit", has been deposited.
Subject to payment of amounts into the Build Illinois
Fund and the McCormick Place Expansion Project Fund pursuant
to the preceding paragraphs or in any amendment thereto
hereafter enacted, each month the Department shall pay into
the Local Government Distributive Fund 0.4% of the net
revenue realized for the preceding month from the 5% general
rate or 0.4% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate, as the case may
be, on the selling price of tangible personal property which
amount shall, subject to appropriation, be distributed as
provided in Section 2 of the State Revenue Sharing Act. No
payments or distributions pursuant to this paragraph shall be
made if the tax imposed by this Act on photoprocessing
products is declared unconstitutional, or if the proceeds
from such tax are unavailable for distribution because of
litigation.
Subject to payment of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning July 1, 1993, the Department shall each month pay
into the Illinois Tax Increment Fund 0.27% of 80% of the net
revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal
property.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the
State Treasury and 25% shall be reserved in a special account
and used only for the transfer to the Common School Fund as
part of the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a
statement of gross receipts as shown by the retailer's last
Federal income tax return. If the total receipts of the
business as reported in the Federal income tax return do not
agree with the gross receipts reported to the Department of
Revenue for the same period, the retailer shall attach to his
annual return a schedule showing a reconciliation of the 2
amounts and the reasons for the difference. The retailer's
annual return to the Department shall also disclose the cost
of goods sold by the retailer during the year covered by such
return, opening and closing inventories of such goods for
such year, costs of goods used from stock or taken from stock
and given away by the retailer during such year, payroll
information of the retailer's business during such year and
any additional reasonable information which the Department
deems would be helpful in determining the accuracy of the
monthly, quarterly or annual returns filed by such retailer
as provided for in this Section.
If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be
liable as follows:
(i) Until January 1, 1994, the taxpayer shall be
liable for a penalty equal to 1/6 of 1% of the tax due
from such taxpayer under this Act during the period to be
covered by the annual return for each month or fraction
of a month until such return is filed as required, the
penalty to be assessed and collected in the same manner
as any other penalty provided for in this Act.
(ii) On and after January 1, 1994, the taxpayer
shall be liable for a penalty as described in Section 3-4
of the Uniform Penalty and Interest Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person
who willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and
punished accordingly. The annual return form prescribed by
the Department shall include a warning that the person
signing the return may be liable for perjury.
The provisions of this Section concerning the filing of
an annual information return do not apply to a retailer who
is not required to file an income tax return with the United
States Government.
As soon as possible after the first day of each month,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Motor Fuel Tax
Fund an amount equal to 1.7% of 80% of the net revenue
realized under this Act for the second preceding month;
except that this transfer shall not be made for the months
February through June, 1992.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail
in Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to
such sales, if the retailers who are affected do not make
written objection to the Department to this arrangement.
Any person who promotes, organizes, provides retail
selling space for concessionaires or other types of sellers
at the Illinois State Fair, DuQuoin State Fair, county fairs,
local fairs, art shows, flea markets and similar exhibitions
or events, including any transient merchant as defined by
Section 2 of the Transient Merchant Act of 1987, is required
to file a report with the Department providing the name of
the merchant's business, the name of the person or persons
engaged in merchant's business, the permanent address and
Illinois Retailers Occupation Tax Registration Number of the
merchant, the dates and location of the event and other
reasonable information that the Department may require. The
report must be filed not later than the 20th day of the month
next following the month during which the event with retail
sales was held. Any person who fails to file a report
required by this Section commits a business offense and is
subject to a fine not to exceed $250.
Any person engaged in the business of selling tangible
personal property at retail as a concessionaire or other type
of seller at the Illinois State Fair, county fairs, art
shows, flea markets and similar exhibitions or events, or any
transient merchants, as defined by Section 2 of the Transient
Merchant Act of 1987, may be required to make a daily report
of the amount of such sales to the Department and to make a
daily payment of the full amount of tax due. The Department
shall impose this requirement when it finds that there is a
significant risk of loss of revenue to the State at such an
exhibition or event. Such a finding shall be based on
evidence that a substantial number of concessionaires or
other sellers who are not residents of Illinois will be
engaging in the business of selling tangible personal
property at retail at the exhibition or event, or other
evidence of a significant risk of loss of revenue to the
State. The Department shall notify concessionaires and other
sellers affected by the imposition of this requirement. In
the absence of notification by the Department, the
concessionaires and other sellers shall file their returns as
otherwise required in this Section.
(Source: P.A. 88-45; 88-116; 88-194; 88-480; 88-547, eff.
6-30-94; 88-660, eff. 9-16-94; 88-669, eff. 11-29-94; 88-670,
eff. 12-2-94; 89-89, eff. 6-30-95; 89-235, eff. 8-4-95;
89-379, eff. 1-1-96; 89-626, eff. 8-9-96.)
(35 ILCS 120/6c) (from Ch. 120, par. 445c)
Sec. 6c. If a protest to the Department's Notice of
Tentative Determination of Claim is not filed within 60 20
days and a request for a hearing thereon is not made as
provided in Section 6b of this Act, the said Notice shall
thereupon become and operate as a Final Determination; and,
if the Department's Notice of Tentative Determination, upon
becoming a Final Determination, indicates no amount due to
the claimant, or, upon issuance of a credit memorandum or
refund for the amount, if any, found by the Department to be
due, the claim in all its aspects shall be closed and no
longer open to protest, hearing, judicial review, or by any
other proceeding or action whatever, either before the
Department or in any court of this State. Claims for credit
or refund hereunder must be filed with and initially
determined by the Department, the remedy herein provided
being exclusive; and no court shall have jurisdiction to
determine the merits of any claim except upon review as
provided herein.
(Source: P. A. 77-1032.)
(35 ILCS 120/11) (from Ch. 120, par. 450)
Sec. 11. All information received by the Department from
returns filed under this Act, or from any investigation
conducted under this Act, shall be confidential, except for
official purposes, and any person who divulges any such
information in any manner, except in accordance with a proper
judicial order or as otherwise provided by law, shall be
guilty of a Class B misdemeanor.
Nothing in this Act prevents the Director of Revenue from
publishing or making available to the public the names and
addresses of persons filing returns under this Act, or
reasonable statistics concerning the operation of the tax by
grouping the contents of returns so the information in any
individual return is not disclosed.
Nothing in this Act prevents the Director of Revenue from
divulging to the United States Government or the government
of any other state, or any village that does not levy any
real property taxes for village operations and that receives
more than 60% of its general corporate revenue from taxes
under the Use Tax Act, the Service Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act, or
any officer or agency thereof, for exclusively official
purposes, information received by the Department in
administering this Act, provided that such other governmental
agency agrees to divulge requested tax information to the
Department.
The Department's furnishing of information derived from a
taxpayer's return or from an investigation conducted under
this Act to the surety on a taxpayer's bond that has been
furnished to the Department under this Act, either to provide
notice to such surety of its potential liability under the
bond or, in order to support the Department's demand for
payment from such surety under the bond, is an official
purpose within the meaning of this Section.
The furnishing upon request of information obtained by
the Department from returns filed under this Act or
investigations conducted under this Act to the Illinois
Liquor Control Commission for official use is deemed to be an
official purpose within the meaning of this Section.
Notice to a surety of potential liability shall not be
given unless the taxpayer has first been notified, not less
than 10 days prior thereto, of the Department's intent to so
notify the surety.
The furnishing upon request of the Auditor General, or
his authorized agents, for official use, of returns filed and
information related thereto under this Act is deemed to be an
official purpose within the meaning of this Section.
Where an appeal or a protest has been filed on behalf of
a taxpayer, the furnishing upon request of the attorney for
the taxpayer of returns filed by the taxpayer and information
related thereto under this Act is deemed to be an official
purpose within the meaning of this Section.
The furnishing of financial information to a home rule
unit that has imposed a tax similar to that imposed by this
Act pursuant to its home rule powers, or to any village that
does not levy any real property taxes for village operations
and that receives more than 60% of its general corporate
revenue from taxes under the Use Tax Act, the Service Use Tax
Act, the Service Occupation Tax Act, and the Retailers'
Occupation Tax Act, upon request of the Chief Executive
thereof, is an official purpose within the meaning of this
Section, provided the home rule unit or village that does
not levy any real property taxes for village operations and
that receives more than 60% of its general corporate revenue
from taxes under the Use Tax Act, the Service Use Tax Act,
the Service Occupation Tax Act, and the Retailers' Occupation
Tax Act agrees in writing to the requirements of this
Section.
For a village that does not levy any real property taxes
for village operations and that receives more than 60% of its
general corporate revenue from taxes under the Use Tax Act,
Service Use Tax Act, Service Occupation Tax Act, and
Retailers' Occupation Tax Act, the officers eligible to
receive information from the Department of Revenue under this
Section are the village manager and the chief financial
officer of the village.
Information so provided shall be subject to all
confidentiality provisions of this Section. The written
agreement shall provide for reciprocity, limitations on
access, disclosure, and procedures for requesting
information.
The Director may make available to any State agency,
including the Illinois Supreme Court, which licenses persons
to engage in any occupation, information that a person
licensed by such agency has failed to file returns under this
Act or pay the tax, penalty and interest shown therein, or
has failed to pay any final assessment of tax, penalty or
interest due under this Act. The Director may also make
available to the Secretary of State information that a
limited liability company, which has filed articles of
organization with the Secretary of State, or corporation
which has been issued a certificate of incorporation by the
Secretary of State has failed to file returns under this Act
or pay the tax, penalty and interest shown therein, or has
failed to pay any final assessment of tax, penalty or
interest due under this Act. An assessment is final when all
proceedings in court for review of such assessment have
terminated or the time for the taking thereof has expired
without such proceedings being instituted.
The Director shall make available for public inspection
in the Department's principal office and for publication, at
cost, administrative decisions issued on or after January 1,
1995. These decisions are to be made available in a manner so
that the following taxpayer information is not disclosed:
(1) The names, addresses, and identification
numbers of the taxpayer, related entities, and employees.
(2) At the sole discretion of the Director, trade
secrets or other confidential information identified as
such by the taxpayer, no later than 30 days after receipt
of an administrative decision, by such means as the
Department shall provide by rule.
The Director shall determine the appropriate extent of
the deletions allowed in paragraph (2). In the event the
taxpayer does not submit deletions, the Director shall make
only the deletions specified in paragraph (1).
The Director shall make available for public inspection
and publication an administrative decision within 180 days
after the issuance of the administrative decision. The term
"administrative decision" has the same meaning as defined in
Section 3-101 of Article III of the Code of Civil Procedure.
Costs collected under this Section shall be paid into the Tax
Compliance and Administration Fund.
Nothing contained in this Act shall prevent the Director
from divulging information to any person pursuant to a
request or authorization made by the taxpayer or by an
authorized representative of the taxpayer.
(Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-89, eff.
6-30-95.)
Section 40. The Cigarette Tax Act is amended by changing
Sections 9d and 10b as follows:
(35 ILCS 130/9d) (from Ch. 120, par. 453.9d)
Sec. 9d. If it appears, after claim therefor filed with
the Department, that an amount of tax or penalty has been
paid which was not due under this Act, whether as the result
of a mistake of fact or an error of law, except as
hereinafter provided, then the Department shall issue a
credit memorandum or refund to the person who made the
erroneous payment or, if that person has died or become a
person under legal disability, to his or her legal
representative, as such.
If it is determined that the Department should issue a
credit or refund under this Act, the Department may first
apply the amount thereof against any amount of tax or penalty
due under this Act or under the Cigarette Use Tax Act from
the person entitled to such credit or refund. For this
purpose, if proceedings are pending to determine whether or
not any tax or penalty is due under this Act or under the
Cigarette Use Tax Act from such person, the Department may
withhold issuance of the credit or refund pending the final
disposition of such proceedings and may apply such credit or
refund against any amount found to be due to the Department
under this Act or under the Cigarette Use Tax Act as a result
of such proceedings. The balance, if any, of the credit or
refund shall be issued to the person entitled thereto.
If no tax or penalty is due and no proceeding is pending
to determine whether such taxpayer is indebted to the
Department for tax or penalty, the credit memorandum or
refund shall be issued to the claimant; or (in the case of a
credit memorandum) the credit memorandum may be assigned and
set over by the lawful holder thereof, subject to reasonable
rules of the Department, to any other person who is subject
to this Act or the Cigarette Use Tax Act, and the amount
thereof shall be applied by the Department against any tax or
penalty due or to become due under this Act or under the
Cigarette Use Tax Act from such assignee.
As to any claim filed hereunder with the Department on
and after each January 1 and July 1, no amount of tax or
penalty erroneously paid (either in total or partial
liquidation of a tax or penalty under this Act) more than 3
years prior to such January 1 and July 1, respectively, shall
be credited or refunded, except that if both the Department
and the taxpayer have agreed to an extension of time to issue
a notice of tax liability under this Act, the claim may be
filed at any time prior to the expiration of the period
agreed upon.
If the Department approves a claim for stamps affixed to
a product returned to a manufacturer or for replacement of
stamps, the credit memorandum shall not exceed the face value
of stamps originally affixed, and replacement stamps shall be
issued only in an amount equal to the value of the stamps
previously affixed. Higher denomination stamps shall not be
issued as replacements for lower value stamps. Distributors
must prove the face value of the stamps which have been
destroyed or returned to manufacturers when filing claims.
Any credit or refund that is allowed under this Act shall
bear interest at the rate and in the manner set forth in the
Uniform Penalty and Interest Act.
In case the Department determines that the claimant is
entitled to a refund, such refund shall be made only from
such appropriation as may be available for that purpose. If
it appears unlikely that the amount appropriated would permit
everyone having a claim allowed during the period covered by
such appropriation to elect to receive a cash refund, the
Department, by rule or regulation, shall provide for the
payment of refunds in hardship cases and shall define what
types of cases qualify as hardship cases.
If the Department approves a claim for the physical
replacement of cigarette tax stamps, the Department (subject
to the same limitations as those provided for hereinbefore in
this Section) may issue an assignable credit memorandum or
refund to the claimant or to the claimant's legal
representative.
The provisions of Sections 6a, 6b and 6c of the
Retailers' Occupation Tax Act which are not inconsistent with
this Act, shall apply, as far as practicable, to the subject
matter of this Act to the same extent as if such provisions
were included herein.
(Source: P.A. 87-205; 88-88.)
(35 ILCS 130/10b) (from Ch. 120, par. 453.10b)
Sec. 10b. All information received by the Department
from returns filed under this Act, or from any investigation
conducted under this Act, shall be confidential, except for
official purposes, and any person who divulges any such
information in any manner, except in accordance with a proper
judicial order or as otherwise provided by law, shall be
guilty of a Class A misdemeanor.
Nothing in this Act prevents the Director of Revenue from
publishing or making available to the public the names and
addresses of persons filing returns under this Act, or
reasonable statistics concerning the operation of the tax by
grouping the contents of returns so that the information in
any individual return is not disclosed.
Nothing in this Act prevents the Director of Revenue from
divulging to the United States Government or the government
of any other state, or any officer or agency thereof, for
exclusively official purposes, information received by the
Department in administering this Act, provided that such
other governmental agency agrees to divulge requested tax
information to the Department.
The furnishing upon request of the Auditor General, or
his authorized agents, for official use, of returns filed and
information related thereto under this Act is deemed to be an
official purpose within the meaning of this Section.
The furnishing of financial information to a home rule
unit with a population in excess of 2,000,000 that has
imposed a tax similar to that imposed by this Act under its
home rule powers, upon request of the Chief Executive of the
home rule unit, is an official purpose within the meaning of
this Section, provided the home rule unit agrees in writing
to the requirements of this Section. Information so provided
is subject to all confidentiality provisions of this Section.
The written agreement shall provide for reciprocity,
limitations on access, disclosure, and procedures for
requesting information.
The Director may make available to any State agency,
including the Illinois Supreme Court, which licenses persons
to engage in any occupation, information that a person
licensed by such agency has failed to file returns under this
Act or pay the tax, penalty and interest shown therein, or
has failed to pay any final assessment of tax, penalty or
interest due under this Act. An assessment is final when all
proceedings in court for review of such assessment have
terminated or the time for the taking thereof has expired
without such proceedings being instituted.
The Director shall make available for public inspection
in the Department's principal office and for publication, at
cost, administrative decisions issued on or after January 1,
1995. These decisions are to be made available in a manner so
that the following taxpayer information is not disclosed:
(1) The names, addresses, and identification
numbers of the taxpayer, related entities, and employees.
(2) At the sole discretion of the Director, trade
secrets or other confidential information identified as
such by the taxpayer, no later than 30 days after receipt
of an administrative decision, by such means as the
Department shall provide by rule.
The Director shall determine the appropriate extent of
the deletions allowed in paragraph (2). In the event the
taxpayer does not submit deletions, the Director shall make
only the deletions specified in paragraph (1).
The Director shall make available for public inspection
and publication an administrative decision within 180 days
after the issuance of the administrative decision. The term
"administrative decision" has the same meaning as defined in
Section 3-101 of Article III of the Code of Civil Procedure.
Costs collected under this Section shall be paid into the Tax
Compliance and Administration Fund.
Nothing contained in this Act shall prevent the Director
from divulging information to any person pursuant to a
request or authorization made by the taxpayer or by an
authorized representative of the taxpayer.
(Source: P.A. 88-669, eff. 11-29-94.)
Section 45. The Cigarette Use Tax Act is amended by
changing Sections 14a and 20 as follows:
(35 ILCS 135/14a) (from Ch. 120, par. 453.44a)
Sec. 14a. If it appears, after claim therefor filed with
the Department, that an amount of tax or penalty has been
paid which was not due under this Act, whether as the result
of a mistake of fact or an error of law, except as
hereinafter provided, then the Department shall issue a
credit memorandum or refund to the person who made the
erroneous payment or, if that person has died or become a
person under legal disability, to his or her legal
representative, as such.
If it is determined that the Department should issue a
credit or refund under this Act, the Department may first
apply the amount thereof against any amount of tax or penalty
due under this Act or under the Cigarette Tax Act from the
person entitled to such credit or refund. For this purpose,
if proceedings are pending to determine whether or not any
tax or penalty is due under this Act or under the Cigarette
Tax Act from such person, the Department may withhold
issuance of the credit or refund pending the final
disposition of such proceedings and may apply such credit or
refund against any amount found to be due to the Department
under this Act or under the Cigarette Tax Act as a result of
such proceedings. The balance, if any, of the credit or
refund shall be issued to the person entitled thereto.
If no tax or penalty is due and no proceeding is pending
to determine whether such taxpayer is indebted to the
Department for tax or penalty, the credit memorandum or
refund shall be issued to the claimant; or (in the case of a
credit memorandum) may be assigned and set over by the lawful
holder thereof, subject to reasonable rules of the
Department, to any other person who is subject to this Act or
the Cigarette Tax Act, and the amount thereof shall be
applied by the Department against any tax or penalty due or
to become due under this Act or under the Cigarette Tax Act
from such assignee.
As to any claim filed hereunder with the Department on
and after each January 1 and July 1, no amount of tax or
penalty erroneously paid (either in total or partial
liquidation of a tax or penalty under this Act) more than 3
years prior to such January 1 and July 1, respectively, shall
be credited or refunded, except that if both the Department
and the taxpayer have agreed to an extension of time to issue
a notice of tax liability under this Act, the claim may be
filed at any time prior to the expiration of the period
agreed upon.
In case the Department determines that the claimant is
entitled to a refund, such refund shall be made only from
such appropriation as may be available for that purpose. If
it appears unlikely that the amount appropriated would permit
everyone having a claim allowed during the period covered by
such appropriation to elect to receive a cash refund, the
Department, by rule or regulation, shall provide for the
payment of refunds in hardship cases and shall define what
types of cases qualify as hardship cases.
If the Department approves a claim for the physical
replacement of cigarette tax stamps, the Department (subject
to the same limitations as those provided for hereinbefore in
this Section) may issue an assignable credit memorandum or
refund to the claimant or to the claimant's legal
representative.
Any credit or refund that is allowed under this Act shall
bear interest at the rate and in the manner set forth in the
Uniform Penalty and Interest Act.
The provisions of Sections 6a, 6b and 6c of the
"Retailers' Occupation Tax Act", approved June 28, 1933, as
amended, in effect on the effective date of this amendatory
Act, as subsequently amended, which are not inconsistent with
this Act, shall apply, as far as practicable, to the subject
matter of this Act to the same extent as if such provisions
were included herein.
(Source: P.A. 83-706.)
(35 ILCS 135/20) (from Ch. 120, par. 453.50)
Sec. 20. All information received by the Department
from returns filed under this Act, or from any investigation
conducted under this Act, shall be confidential, except for
official purposes, and any person who divulges any such
information in any manner, except in accordance with a proper
judicial order or as otherwise provided by law, shall be
guilty of a Class A misdemeanor.
Nothing in this Act prevents the Director of Revenue from
publishing or making available to the public the names and
addresses of persons filing returns under this Act, or
reasonable statistics concerning the operation of the tax by
grouping the contents of returns so that the information in
any individual return is not disclosed.
Nothing in this Act prevents the Director of Revenue from
divulging to the United States Government or the government
of any other state, or any officer or agency thereof, for
exclusively official purposes, information received by the
Department in administering this Act, provided that such
other governmental agency agrees to divulge requested tax
information to the Department.
The furnishing upon request of the Auditor General, or
his authorized agents, for official use, of returns filed and
information related thereto under this Act is deemed to be an
official purpose within the meaning of this Section.
The furnishing of financial information to a home rule
unit with a population in excess of 2,000,000 that has
imposed a tax similar to that imposed by this Act under its
home rule powers, upon request of the Chief Executive of the
home rule unit, is an official purpose within the meaning of
this Section, provided the home rule unit agrees in writing
to the requirements of this Section. Information so provided
is subject to all confidentiality provisions of this Section.
The written agreement shall provide for reciprocity,
limitations on access, disclosure, and procedures for
requesting information.
The Director may make available to any State agency,
including the Illinois Supreme Court, which licenses persons
to engage in any occupation, information that a person
licensed by such agency has failed to file returns under this
Act or pay the tax, penalty and interest shown therein, or
has failed to pay any final assessment of tax, penalty or
interest due under this Act. An assessment is final when all
proceedings in court for review of such assessment have
terminated or the time for the taking thereof has expired
without such proceedings being instituted.
The Director shall make available for public inspection
in the Department's principal office and for publication, at
cost, administrative decisions issued on or after January 1,
1995. These decisions are to be made available in a manner so
that the following taxpayer information is not disclosed:
(1) The names, addresses, and identification
numbers of the taxpayer, related entities, and employees.
(2) At the sole discretion of the Director, trade
secrets or other confidential information identified as
such by the taxpayer, no later than 30 days after receipt
of an administrative decision, by such means as the
Department shall provide by rule.
The Director shall determine the appropriate extent of
the deletions allowed in paragraph (2). In the event the
taxpayer does not submit deletions, the Director shall make
only the deletions specified in paragraph (1).
The Director shall make available for public inspection
and publication an administrative decision within 180 days
after the issuance of the administrative decision. The term
"administrative decision" has the same meaning as defined in
Section 3-101 of Article III of the Code of Civil Procedure.
Costs collected under this Section shall be paid into the Tax
Compliance and Administration Fund.
Nothing contained in this Act shall prevent the Director
from divulging information to any person pursuant to a
request or authorization made by the taxpayer or by an
authorized representative of the taxpayer.
(Source: P.A. 88-669, eff. 11-29-94.)
Section 48. The Motor Fuel Tax Law is amended by
changing Sections 3, 3a, 3b, 3c, 13, and 13a.7 and adding
Section 13a.8 as follows:
(35 ILCS 505/3) (from Ch. 120, par. 419)
Sec. 3. No person shall act as a distributor of motor
fuel within this State without first securing a license to
act as a distributor of motor fuel from the Department.
Application for such license shall be made to the Department
upon blanks furnished by it. The application shall be signed
and verified, and shall contain such information as the
Department deems necessary. A blender shall, in addition to
securing a distributor's license, make application to the
Department for a blender's permit, setting forth in the
application such information as the Department deems
necessary. The applicant for a distributor's license shall
also file with the Department a bond on a form to be approved
by and with a surety or sureties satisfactory to the
Department conditioned upon such applicant paying to the
State of Illinois all monies becoming due by reason of the
sale or use of motor fuel by the applicant, together with all
penalties and interest thereon. The Department shall fix the
penalty of such bond in each case taking into consideration
the amount of motor fuel expected to be sold, distributed and
used by such applicant and the penalty fixed by the
Department shall be such, as in its opinion, will protect the
State of Illinois against failure to pay the amount
hereinafter provided on motor fuel sold, distributed and
used, but the amount of the penalty fixed by the Department
shall not exceed 2.1 times the amount of tax liability of a
monthly return; however, in no event shall the amount of such
penalty exceed $100,000 $40,001. Upon receipt of the
application and bond in proper form, the Department shall
issue to the applicant a license to act as a distributor. No
person who is in default to the State for monies due under
this Act for the sale, distribution or use of motor fuel
shall receive a license either directly or indirectly to act
as a distributor.
A license shall not be granted to any person whose
principal place of business is in a state other than
Illinois, unless such person is licensed for motor fuel
distribution in the state in which the principal place of
business is located and that such person is not in default to
that State for any monies due for the sale, distribution, or
use of motor fuel.
Notwithstanding his activities are not those of a
distributor as defined in Section 1.2 of this Act:
A. A person who as of July 1, 1957 holds a
distributor's license may continue in that capacity so
long as he continues to comply with obligations of a
distributor.
B. A person who in this State is engaged in the
distribution of motor fuel primarily by tank car or tank
truck, or both, and who operates an Illinois bulk plant
where he has active bulk storage capacity of not less
than 30,000 gallons for gasoline as defined in example
(A) in the second paragraph of Section 5 of this Act,
may, by application to the Department and compliance with
the requirements of this Section, obtain a distributor's
license, and when so licensed shall be subject to all the
obligations and have all the rights and privileges of a
distributor under this Act.
(Source: P.A. 87-149.)
(35 ILCS 505/3a) (from Ch. 120, par. 419a)
Sec. 3a. No person, other than a licensed distributor,
shall act as a supplier of special fuel within this State
without first securing a license to act as a supplier of
special fuel from the Department.
Application for such license shall be made to the
Department upon blanks furnished by it. The application shall
be signed and verified and shall contain such information as
the Department deems necessary.
The applicant for a supplier's license shall also file,
with the Department, a bond on a form to be approved by and
with a surety or sureties satisfactory to the Department,
conditioned upon such applicant paying to the State of
Illinois all moneys becoming due by reason of the sale or use
of special fuel by the applicant, together with all penalties
and interest thereon. The Department shall fix the penalty of
such bond in each case, taking into consideration the amount
of special fuel expected to be sold, distributed and used by
such applicant, and the penalty fixed by the Department shall
be such, as in its opinion, will protect the State of
Illinois against failure to pay the amount hereinafter
provided on special fuel sold, distributed and used, but the
amount of the penalty fixed by the Department shall not
exceed twice the amount of tax liability of a monthly return;
however, in no event shall the amount exceed $100,000
$40,001.
Upon receipt of the application and bond in proper form,
the Department shall issue to the applicant a license to act
as a supplier. No person who is in default to the State for
moneys due under this Act for the sale, distribution or use
of motor fuel shall receive a license either directly or
indirectly to act as a supplier.
A license shall not be granted to any person whose
principal place of business is in a state other than
Illinois, unless such person is licensed for motor fuel
distribution in the State in which the principal place of
business is located and that other State requires such
license and that such person is not in default to that State
for any monies due for the sale, distribution, or use of
motor fuel.
(Source: P.A. 87-149.)
(35 ILCS 505/3b) (from Ch. 120, par. 419b)
Sec. 3b. No person other than a licensed distributor or
licensed supplier shall act as a bulk user of special fuel
within this State without first securing a license to act as
a bulk user of special fuel from the Department.
Application for such license shall be made to the
Department upon blanks furnished by it. The application shall
be signed and verified and shall contain such information as
the Department deems necessary.
If the bulk user will not be buying all special fuel
tax-paid under this Act, but will be making any special fuel
purchases at all without paying the tax that is imposed by
this Act to his vendor, such applicant for a bulk user's
license shall also file, with the Department, a bond on a
form to be approved by and with a surety or sureties
satisfactory to the Department, conditioned upon such
applicant paying to the State of Illinois all moneys becoming
due by reason of use of special fuel by the applicant,
together with all penalties and interest thereon. If the
bulk user will be purchasing any special fuel without paying
the tax, the bulk user shall also obtain a permit from the
Department to do so. The Department shall fix the penalty of
such bond in each case, taking into consideration the amount
of special fuel expected to be used by such applicant, and
the penalty fixed by the Department shall be such, as in its
opinion, will protect the State of Illinois against failure
to pay the amount hereinafter provided on special fuel used,
but the amount of the penalty fixed by the Department shall
not exceed twice the amount of tax liability on tax-free fuel
expected to be used by the bulk user annually; however, in no
event shall the amount of such penalty exceed $100,000
$40,001.
Upon receipt of the application and bond in proper form,
the Department shall issue to the applicant a license to act
as a bulk user. No person who is in default to the State for
moneys due under this Act for the sale, distribution or use
of motor fuel shall receive a license either directly or
indirectly to act as a bulk user.
(Source: P.A. 87-149.)
(35 ILCS 505/3c) (from Ch. 120, par. 419b.1)
Sec. 3c. No person shall act as a receiver of fuel
within this State without first securing a license from the
Department to act as a receiver of fuel.
Application for such license shall be made to the
Department upon blanks furnished by it. The application
shall be signed and verified, and shall contain such
information as the Department deems necessary. The applicant
for a receiver's license shall also file with the Department
a bond on a form to be approved by and with a surety or
sureties satisfactory to the Department conditioned upon such
applicant paying to the State of Illinois all monies becoming
due by reason of the receipt of fuel by the applicant,
together with all penalties and interest thereon. The
Department shall fix the penalty of such bond in each case
taking into consideration the amount of fuel expected to be
sold, distributed and used by such applicant and the penalty
fixed by the Department shall be such, as in its opinion,
will protect the State of Illinois against failure to pay the
tax imposed by Section 2a on fuel received in this State, but
the amount of the penalty fixed by the Department shall not
exceed twice the amount of tax liability of a monthly return;
however, in no event shall the amount exceed $100,000
$40,001.
Upon receipt of the application and bond in proper form,
the Department shall issue to the applicant a license to act
as a receiver. No person who is in default to the State for
monies due under this Act for the receipt, sale, distribution
or use of fuel or motor fuel shall receive a license either
directly or indirectly to act as a receiver.
(Source: P.A. 86-125; 86-958.)
(35 ILCS 505/13) (from Ch. 120, par. 429)
Sec. 13. Any person other than a distributor or
supplier, who loses motor fuel through any cause or uses
motor fuel (upon which he has paid the amount required to be
collected under Section 2 of this Act) for any purpose other
than operating a motor vehicle upon the public highways or
waters, shall be reimbursed and repaid the amount so paid.
Any person who purchases motor fuel in Illinois and uses
that motor fuel in another state and that other state imposes
a tax on the use of such motor fuel shall be reimbursed and
repaid the amount of Illinois tax paid under Section 2 of
this Act on the motor fuel used in such other state.
Reimbursement and repayment shall be made by the Department
upon receipt of adequate proof of taxes paid to another state
and the amount of motor fuel used in that state.
Claims for such reimbursement must be made to the
Department of Revenue, duly verified by the affidavit of the
claimant (or by the claimant's legal representative if the
claimant has died or become a person under legal disability),
upon forms prescribed by the Department. The claim must
state such facts relating to the purchase, importation,
manufacture or production of the motor fuel by the claimant
as the Department may deem necessary, and the time when, and
the circumstances of its loss or the specific purpose for
which it was used (as the case may be), together with such
other information as the Department may reasonably require.
No claim based upon idle time shall be allowed. Claims for
full reimbursement must be filed not later than one year
after the date on which the tax was paid by the claimant.
If, however, a claim for such reimbursement otherwise
meeting the requirements of this Section is filed more than
one year but less than 2 years after that date, the claimant
shall be reimbursed at the rate of 80% of the amount to which
he would have been entitled if his claim had been timely
filed.
The Department may make such investigation of the
correctness of the facts stated in such claims as it deems
necessary. When the Department has approved any such claim,
it shall pay to the claimant (or to the claimant's legal
representative, as such if the claimant has died or become a
person under legal disability) the reimbursement provided in
this Section, out of any moneys appropriated to it for that
purpose.
Any receiver who has paid the tax imposed by Section 2a
of this Act (either directly to the Department or to another
licensed receiver) upon fuel exported or sold under the
exemptions provided in Section 2a may file a claim for credit
to recover the amount so paid. Such claims shall be made to
the Department, duly verified by the affidavit of the
claimant (or by the claimant's legal representative if the
claimant has died or become a person under legal disability),
upon forms prescribed by the Department. The claim shall
state such facts relating to the purchase, importation,
manufacture, production, export, or sale of the fuel by the
claimant as the Department may deem necessary together with
such other information as the Department may reasonably
require. Claims must be filed not later than one year after
the date on which the tax was paid by the claimant. The
Department may make such investigation of the correctness of
the facts stated in such claims as it deems necessary. When
the Department approves a claim, the Department shall issue a
credit memorandum to the receiver who made the payment for
which the credit is being given or, if the receiver has died
or become incompetent, to such receiver's legal
representative. The amount of such credit memorandum shall be
credited against any tax due or to become due under this Act
from the receiver who made the payment for which credit has
been given.
Any distributor or supplier who has paid the tax imposed
by Section 2 of this Act upon motor fuel lost or used by such
distributor or supplier for any purpose other than operating
a motor vehicle upon the public highways or waters may file a
claim for credit or refund to recover the amount so paid.
Such claims shall be filed on forms prescribed by the
Department. Such claims shall be made to the Department,
duly verified by the affidavit of the claimant (or by the
claimant's legal representative if the claimant has died or
become a person under legal disability), upon forms
prescribed by the Department. The claim shall state such
facts relating to the purchase, importation, manufacture or
production of the motor fuel by the claimant as the
Department may deem necessary and the time when the loss or
nontaxable use occurred, and the circumstances of its loss or
the specific purpose for which it was used (as the case may
be), together with such other information as the Department
may reasonably require. Claims must be filed not later than
one year after the date on which the tax was paid by the
claimant.
The Department may make such investigation of the
correctness of the facts stated in such claims as it deems
necessary. When the Department approves a claim, the
Department shall issue a refund or credit memorandum as
requested by the taxpayer, to the distributor or supplier who
made the payment for which the refund or credit is being
given or, if the distributor or supplier has died or become
incompetent, to such distributor's or supplier's legal
representative, as such. The amount of such credit
memorandum shall be credited against any tax due or to become
due under this Act from the distributor or supplier who made
the payment for which credit has been given.
Any credit or refund that is allowed under this Section
shall bear interest at the rate and in the manner specified
in the Uniform Penalty and Interest Act.
In case the distributor, receiver, or supplier requests
and the Department determines that the claimant is entitled
to a refund, such refund shall be made only from such
appropriation as may be available for that purpose. If it
appears unlikely that the amount appropriated would permit
everyone having a claim allowed during the period covered by
such appropriation to elect to receive a cash refund, the
Department, by rule or regulation, shall provide for the
payment of refunds in hardship cases and shall define what
types of cases qualify as hardship cases.
If no tax is due and no proceeding is pending to
determine whether such distributor, receiver, or supplier is
indebted to the Department for tax, the credit memorandum so
issued may be assigned and set over by the lawful holder
thereof, subject to reasonable rules of the Department, to
any other licensed distributor, receiver, or supplier who is
subject to this Act, and the amount thereof applied by the
Department against any tax due or to become due under this
Act from such assignee.
If the payment for which the distributor's, receiver's,
or supplier's claim is filed is held in the protest fund of
the State Treasury during the pendency of the claim for
credit proceedings pursuant to the order of the court in
accordance with Section 2a of the State Officers and
Employees Money Disposition Act "An Act in relation to the
payment and disposition of moneys received by officers and
employees of the State of Illinois by virtue of their office
or employment", approved June 9, 1911, and if it is
determined by the Department or by the final order of a
reviewing court under the Administrative Review Law that the
claimant is entitled to all or a part of the credit claimed,
the claimant, instead of receiving a credit memorandum from
the Department, shall receive a cash refund from the protest
fund as provided for in Section 2a of the State Officers and
Employees Money Disposition Act "An Act in relation to the
payment and disposition of moneys received by officers and
employees of the State of Illinois by virtue of their office
or employment".
If any person ceases to be licensed as a distributor,
receiver, or supplier while still holding an unused credit
memorandum issued under this Act, such person may, at his
election (instead of assigning the credit memorandum to a
licensed distributor, licensed receiver, or licensed supplier
under this Act), surrender such unused credit memorandum to
the Department and receive a refund of the amount to which
such person is entitled.
(Source: P.A. 87-205; 88-480.)
(35 ILCS 505/13a.7) (from Ch. 120, par. 429a7)
Sec. 13a.7. Notwithstanding the provisions for credit
memoranda, credits or refunds contained in Section 13a.3 of
this Act, no credit memorandum, credit or refund shall be
allowed or made based upon a return filed more than 4 years
one year after the due date of the such return or the date
the return is filed, whichever is later.
(Source: P.A. 85-293.)
(35 ILCS 505/13a.8 new)
Sec. 13a.8. Any receiver who has paid the tax imposed by
Section 2a of this Law (either directly to the Department or
to another licensed receiver) upon fuel exported or sold
under the exemptions provided in Section 2a may file a claim
for credit to recover the amount so paid. The claims shall
be made to the Department, duly verified by the claimant (or
by the claimant's legal representative if the claimant has
died or become a person under legal disability), upon forms
prescribed by the Department. The claim shall state such
facts relating to the purchase, importation, manufacture,
production, export, or sale of the fuel by the claimant as
the Department may deem necessary together with such other
information as the Department may reasonably require. The
Department may investigate the correctness of the facts
stated in the claims as it deems necessary. When the
Department approves a claim, the Department shall issue a
credit memorandum to the receiver who made the payment for
which the credit is being given or, if the receiver has died
or become incompetent, to the receiver's legal
representative. The amount of the credit memorandum shall be
credited against any tax due or to become due under this Act
from the receiver who made the payment for which credit has
been given.
Any credit or refund that is allowed under this Section
shall bear interest at the rate and in the manner specified
in the Uniform Penalty and Interest Act.
In case the receiver requests and the Department
determines that the claimant is entitled to a refund, the
refund shall be made only from such appropriation as may be
available for that purpose. If it appears unlikely that the
amount appropriated would permit everyone having a claim
allowed during the period covered by such appropriation to
elect to receive a cash refund, the Department, by rule or
regulation, shall provide for the payment of refunds in
hardship cases and shall define what types of cases qualify
as hardship cases.
If no tax is due and no proceeding is pending to
determine whether the receiver is indebted to the Department
for tax, the credit memorandum issued may be assigned and set
over by the lawful holder thereof, subject to reasonable
rules of the Department, to any other licensed receiver who
is subject to this Act, and the amount thereof applied by the
Department against any tax due or to become due under this
Act from such assignee.
If the payment for which the receiver's claim is filed is
held in the protest fund of the State Treasury during the
pendency of the claim for credit proceedings under an order
of the court in accordance with Section 2a of the State
Officers and Employees Money Disposition Act and if it is
determined by the Department or by the final order of a
reviewing court under the Administrative Review Law that the
claimant is entitled to all or a part of the credit claimed,
the claimant, instead of receiving a credit memorandum from
the Department, shall receive a cash refund from the protest
fund as provided for in Section 2a of the State Officers and
Employees Money Disposition Act.
If any person ceases to be licensed as a receiver while
still holding an unused credit memorandum issued under this
Act, that person may, at his or her election (instead of
assigning the credit memorandum to a licensed receiver under
this Act), surrender the unused credit memorandum to the
Department and receive a refund of the amount to which such
person is entitled.
Section 50. The Messages Tax Act is amended by changing
Sections 5, 6, and 11 as follows:
(35 ILCS 610/5) (from Ch. 120, par. 467.5)
Sec. 5. All of the provisions of Sections 4, 5, 5a, 5b,
5c, 5d, 5e, 5f, 5g, 5i, and 5j, 6b, and 6c of the Retailers'
Occupation Tax Act which are not inconsistent with this Act,
and Section 3-7 of the Uniform Penalty and Interest Act shall
apply, as far as practicable, to the subject matter of this
Act to the same extent as if such provisions were included
herein. References in such incorporated Sections of the
Retailers' Occupation Tax Act to retailers, to sellers or to
persons engaged in the business of selling tangible personal
property mean persons engaged in the business of transmitting
messages when used in this Act. References in such
incorporated Sections of the Retailers' Occupation Tax Act to
purchasers of tangible personal property mean purchasers of
the service of transmitting messages when used in this Act.
References in such incorporated Sections of the Retailers'
Occupation Tax Act to sales of tangible personal property
mean the transmitting of messages when used in this Act.
(Source: P.A. 87-205.)
(35 ILCS 610/6) (from Ch. 120, par. 467.6)
Sec. 6. If it appears, after claim therefor filed with
the Department, that an amount of tax or penalty or interest
has been paid which was not due under this Act, whether as
the result of a mistake of fact or an error of law, except as
hereinafter provided, then the Department shall issue a
credit memorandum or refund to the person who made the
erroneous payment or, if that person has died or become a
person under legal disability, to his or her legal
representative, as such.
If it is determined that the Department should issue a
credit or refund under this Act, the Department may first
apply the amount thereof against any amount of tax or penalty
or interest due hereunder from the person entitled to such
credit or refund. For this purpose, if proceedings are
pending to determine whether or not any tax or penalty or
interest is due under this Act from such person, the
Department may withhold issuance of the credit or refund
pending the final disposition of such proceedings and may
apply such credit or refund against any amount found to be
due to the Department as a result of such proceedings. The
balance, if any, of the credit or refund shall be issued to
the person entitled thereto.
If no tax or penalty or interest is due and no proceeding
is pending to determine whether such person is indebted to
the Department for tax or penalty or interest, the credit
memorandum or refund shall be issued to the claimant; or (in
the case of a credit memorandum) the credit memorandum may be
assigned and set over by the lawful holder thereof, subject
to reasonable rules of the Department, to any other person
who is subject to this Act, and the amount thereof shall be
applied by the Department against any tax or penalty or
interest due or to become due under this Act from such
assignee.
As to any claim for credit or refund filed with the
Department on or after each January 1 and July 1, no amounts
erroneously paid more than 3 years prior to such January 1
and July 1, respectively, shall be credited or refunded,
except that if both the Department and the taxpayer have
agreed to an extension of time to issue a notice of tax
liability under this Act, the claim may be filed at any time
prior to the expiration of the period agreed upon.
Claims for credit or refund shall be filed upon forms
provided by the Department. As soon as practicable after any
claim for credit or refund is filed, the Department shall
examine the same and determine the amount of credit or refund
to which the claimant is entitled and shall notify the
claimant of such determination, which amount shall be prima
facie correct.
Any credit or refund that is allowed under this Act shall
bear interest at the rate and in the manner specified in the
Uniform Penalty and Interest Act.
In case the Department determines that the claimant is
entitled to a refund, such refund shall be made only from
such appropriation as may be available for that purpose. If
it appears unlikely that the amount appropriated would permit
everyone having a claim allowed during the period covered by
such appropriation to elect to receive a cash refund, the
Department, by rule or regulation, shall provide for the
payment of refunds in hardship cases and shall define what
types of cases qualify as hardship cases.
(Source: P.A. 87-205.)
(35 ILCS 610/11) (from Ch. 120, par. 467.11)
Sec. 11. All information received by the Department from
returns filed under this Act, or from any investigations
conducted under this Act, shall be confidential, except for
official purposes, and any person who divulges any such
information in any manner, except in accordance with a proper
judicial order or as otherwise provided by law, shall be
guilty of a Class B misdemeanor.
Provided, that nothing contained in this Act shall
prevent the Director from publishing or making available to
the public the names and addresses of taxpayers filing
returns under this Act, or from publishing or making
available reasonable statistics concerning the operation of
the tax wherein the contents of returns are grouped into
aggregates in such a way that the information contained in
any individual return shall not be disclosed.
And provided, that nothing contained in this Act shall
prevent the Director from making available to the United
States Government or any officer or agency thereof, for
exclusively official purposes, information received by the
Department in the administration of this Act.
The furnishing upon request of the Auditor General, or
his authorized agents, for official use, of returns filed and
information related thereto under this Act is deemed to be an
official purpose within the meaning of this Section.
The Director may make available to any State agency,
including the Illinois Supreme Court, which licenses persons
to engage in any occupation, information that a person
licensed by such agency has failed to file returns under this
Act or pay the tax, penalty and interest shown therein, or
has failed to pay any final assessment of tax, penalty or
interest due under this Act. An assessment is final when all
proceedings in court for review of such assessment have
terminated or the time for the taking thereof has expired
without such proceedings being instituted.
The Director shall make available for public inspection
in the Department's principal office and for publication, at
cost, administrative decisions issued on or after January 1,
1995. These decisions are to be made available in a manner so
that the following taxpayer information is not disclosed:
(1) The names, addresses, and identification
numbers of the taxpayer, related entities, and employees.
(2) At the sole discretion of the Director, trade
secrets or other confidential information identified as
such by the taxpayer, no later than 30 days after receipt
of an administrative decision, by such means as the
Department shall provide by rule.
The Director shall determine the appropriate extent of
the deletions allowed in paragraph (2). In the event the
taxpayer does not submit deletions, the Director shall make
only the deletions specified in paragraph (1).
The Director shall make available for public inspection
and publication an administrative decision within 180 days
after the issuance of the administrative decision. The term
"administrative decision" has the same meaning as defined in
Section 3-101 of Article III of the Code of Civil Procedure.
Costs collected under this Section shall be paid into the Tax
Compliance and Administration Fund.
Nothing contained in this Act shall prevent the Director
from divulging information to any person pursuant to a
request or authorization made by the taxpayer or by an
authorized representative of the taxpayer.
(Source: P.A. 88-669, eff. 11-29-94.)
Section 55. The Gas Revenue Tax Act is amended by
changing Sections 5, 6, and 11 as follows:
(35 ILCS 615/5) (from Ch. 120, par. 467.20)
Sec. 5. All of the provisions of Sections 4, 5, 5a, 5b,
5c, 5d, 5e, 5f, 5g, 5i, and 5j, 6b, and 6c of the Retailers'
Occupation Tax Act which are not inconsistent with this Act,
and Section 3-7 of the Uniform Penalty and Interest Act shall
apply, as far as practicable, to the subject matter of this
Act to the same extent as if such provisions were included
herein. References in such incorporated Sections of the
Retailers' Occupation Tax Act to retailers, to sellers or to
persons engaged in the business of selling tangible personal
property mean persons engaged in the business of
distributing, supplying, furnishing or selling gas when used
in this Act. References in such incorporated Sections of the
Retailers' Occupation Tax Act to purchasers of tangible
personal property mean purchasers of gas when used in this
Act. References in such incorporated Sections of the
Retailers' Occupation Tax Act to sales of tangible personal
property mean the distributing, supplying, furnishing or
selling of gas when used in this Act.
(Source: P.A. 87-205.)
(35 ILCS 615/6) (from Ch. 120, par. 467.21)
Sec. 6. If it appears, after claim therefor filed with
the Department, that an amount of tax or penalty or interest
has been paid which was not due under this Act, whether as
the result of a mistake of fact or an error of law, except as
hereinafter provided, then the Department shall issue a
credit memorandum or refund to the person who made the
erroneous payment or, if that person has died or become a
person under legal disability, to his or her legal
representative, as such.
If it is determined that the Department should issue a
credit or refund under this Act, the Department may first
apply the amount thereof against any amount of tax or penalty
or interest due hereunder from the person entitled to such
credit or refund. For this purpose, if proceedings are
pending to determine whether or not any tax or penalty or
interest is due under this Act from such person, the
Department may withhold issuance of the credit or refund
pending the final disposition of such proceedings and may
apply such credit or refund against any amount found to be
due to the Department as a result of such proceedings. The
balance, if any, of the credit or refund shall be issued to
the person entitled thereto.
If no tax or penalty or interest is due and no proceeding
is pending to determine whether such person is indebted to
the Department for tax or penalty or interest, the credit
memorandum or refund shall be issued to the claimant; or (in
the case of a credit memorandum) the credit memorandum may be
assigned and set over by the lawful holder thereof, subject
to reasonable rules of the Department, to any other person
who is subject to this Act, and the amount thereof shall be
applied by the Department against any tax or penalty or
interest due or to become due under this Act from such
assignee.
As to any claim for credit or refund filed with the
Department on or after each January 1 and July 1, no amounts
erroneously paid more than 3 years prior to such January 1
and July 1, respectively, shall be credited or refunded,
except that if both the Department and the taxpayer have
agreed to an extension of time to issue a notice of tax
liability under this Act, the claim may be filed at any time
prior to the expiration of the period agreed upon.
Claims for credit or refund shall be filed upon forms
provided by the Department. As soon as practicable after any
claim for credit or refund is filed, the Department shall
examine the same and determine the amount of credit or refund
to which the claimant is entitled and shall notify the
claimant of such determination, which amount shall be prima
facie correct.
Any credit or refund that is allowed under this Act shall
bear interest at the rate and in the manner specified in the
Uniform Penalty and Interest Act.
In case the Department determines that the claimant is
entitled to a refund, such refund shall be made only from
such appropriation as may be available for that purpose. If
it appears unlikely that the amount appropriated would permit
everyone having a claim allowed during the period covered by
such appropriation to elect to receive a cash refund, the
Department, by rule or regulation, shall provide for the
payment of refunds in hardship cases and shall define what
types of cases qualify as hardship cases.
(Source: P.A. 87-205.)
(35 ILCS 615/11) (from Ch. 120, par. 467.26)
Sec. 11. All information received by the Department from
returns filed under this Act, or from any investigations
conducted under this Act, shall be confidential, except for
official purposes, and any person who divulges any such
information in any manner, except in accordance with a proper
judicial order or as otherwise provided by law, shall be
guilty of a Class B misdemeanor.
Provided, that nothing contained in this Act shall
prevent the Director from publishing or making available to
the public the names and addresses of taxpayers filing
returns under this Act, or from publishing or making
available reasonable statistics concerning the operation of
the tax wherein the contents of returns are grouped into
aggregates in such a way that the information contained in
any individual return shall not be disclosed.
And provided, that nothing contained in this Act shall
prevent the Director from making available to the United
States Government or any officer or agency thereof, for
exclusively official purposes, information received by the
Department in the administration of this Act.
The furnishing upon request of the Auditor General, or
his authorized agents, for official use, of returns filed and
information related thereto under this Act is deemed to be an
official purpose within the meaning of this Section.
The Director may make available to any State agency,
including the Illinois Supreme Court, which licenses persons
to engage in any occupation, information that a person
licensed by such agency has failed to file returns under this
Act or pay the tax, penalty and interest shown therein, or
has failed to pay any final assessment of tax, penalty or
interest due under this Act. An assessment is final when all
proceedings in court for review of such assessment have
terminated or the time for the taking thereof has expired
without such proceedings being instituted.
The Director shall make available for public inspection
in the Department's principal office and for publication, at
cost, administrative decisions issued on or after January 1,
1995. These decisions are to be made available in a manner so
that the following taxpayer information is not disclosed:
(1) The names, addresses, and identification
numbers of the taxpayer, related entities, and employees.
(2) At the sole discretion of the Director, trade
secrets or other confidential information identified as
such by the taxpayer, no later than 30 days after receipt
of an administrative decision, by such means as the
Department shall provide by rule.
The Director shall determine the appropriate extent of
the deletions allowed in paragraph (2). In the event the
taxpayer does not submit deletions, the Director shall make
only the deletions specified in paragraph (1).
The Director shall make available for public inspection
and publication an administrative decision within 180 days
after the issuance of the administrative decision. The term
"administrative decision" has the same meaning as defined in
Section 3-101 of Article III of the Code of Civil Procedure.
Costs collected under this Section shall be paid into the Tax
Compliance and Administration Fund.
Nothing contained in this Act shall prevent the Director
from divulging information to any person pursuant to a
request or authorization made by the taxpayer or by an
authorized representative of the taxpayer.
(Source: P.A. 88-669, eff. 11-29-94.)
Section 60. The Public Utilities Revenue Act is amended
by changing Sections 5, 6, and 11 as follows:
(35 ILCS 620/5) (from Ch. 120, par. 472)
Sec. 5. All of the provisions of Sections 4, 5, 5a, 5b,
5c, 5d, 5e, 5f, 5g, 5i, and 5j, 6b, and 6c of the Retailers'
Occupation Tax Act, which are not inconsistent with this Act,
and Section 3-7 of the Uniform Penalty and Interest Act shall
apply, as far as practicable, to the subject matter of this
Act to the same extent as if such provisions were included
herein. References in such incorporated Sections of the
Retailers' Occupation Tax Act to retailers, to sellers or to
persons engaged in the business of selling tangible personal
property mean persons engaged in the business of
distributing, supplying, furnishing or selling electricity
when used in this Act. References in such incorporated
Sections of the Retailers' Occupation Tax Act to purchasers
of tangible personal property mean purchasers of electricity
when used in this Act. References in such incorporated
Sections of the Retailers' Occupation Tax Act to sales of
tangible personal property mean the distributing, supplying,
furnishing or selling of electricity when used in this Act.
(Source: P.A. 87-205.)
(35 ILCS 620/6) (from Ch. 120, par. 473)
Sec. 6. If it appears, after claim therefor filed with
the Department, that an amount of tax or penalty or interest
has been paid which was not due under this Act, whether as
the result of a mistake of fact or an error of law, except as
hereinafter provided, then the Department shall issue a
credit memorandum or refund to the person who made the
erroneous payment or, if that person has died or become a
person under legal disability, to his or her legal
representative, as such.
If it is determined that the Department should issue a
credit or refund under this Act, the Department may first
apply the amount thereof against any amount of tax or penalty
or interest due hereunder from the person entitled to such
credit or refund. For this purpose, if proceedings are
pending to determine whether or not any tax or penalty or
interest is due under this Act from such person, the
Department may withhold issuance of the credit or refund
pending the final disposition of such proceedings and may
apply such credit or refund against any amount found to be
due to the Department as a result of such proceedings. The
balance, if any, of the credit or refund shall be issued to
the person entitled thereto.
If no tax or penalty or interest is due and no proceeding
is pending to determine whether such person is indebted to
the Department for tax or penalty or interest, the credit
memorandum or refund shall be issued to the claimant; or (in
the case of a credit memorandum) the credit memorandum may be
assigned and set over by the lawful holder thereof, subject
to reasonable rules of the Department, to any other person
who is subject to this Act, and the amount thereof shall be
applied by the Department against any tax or penalty or
interest due or to become due under this Act from such
assignee.
As to any claim for credit or refund filed with the
Department on or after each January 1 and July 1, no amounts
erroneously paid more than 3 years prior to such January 1
and July 1, respectively, shall be credited or refunded,
except that if both the Department and the taxpayer have
agreed to an extension of time to issue a notice of tax
liability under this Act, the claim may be filed at any time
prior to the expiration of the period agreed upon.
Claims for credit or refund shall be filed upon forms
provided by the Department. As soon as practicable after any
claim for credit or refund is filed, the Department shall
examine the same and determine the amount of credit or refund
to which the claimant is entitled and shall notify the
claimant of such determination, which amount shall be prima
facie correct.
Any credit or refund that is allowed under this Act shall
bear interest at the rate and in the manner specified in the
Uniform Penalty and Interest Act.
In case the Department determines that the claimant is
entitled to a refund, such refund shall be made only from
such appropriation as may be available for that purpose. If
it appears unlikely that the amount appropriated would permit
everyone having a claim allowed during the period covered by
such appropriation to elect to receive a cash refund, the
Department, by rule or regulation, shall provide for the
payment of refunds in hardship cases and shall define what
types of cases qualify as hardship cases.
(Source: P.A. 87-205.)
(35 ILCS 620/11) (from Ch. 120, par. 478)
Sec. 11. All information received by the Department from
returns filed under this Act, or from any investigations
conducted under this Act, shall be confidential, except for
official purposes, and any person who divulges any such
information in any manner, except in accordance with a proper
judicial order or as otherwise provided by law, shall be
guilty of a Class B misdemeanor.
Provided, that nothing contained in this Act shall
prevent the Director from publishing or making available to
the public the names and addresses of taxpayers filing
returns under this Act, or from publishing or making
available reasonable statistics concerning the operation of
the tax wherein the contents of returns are grouped into
aggregates in such a way that the information contained in
any individual return shall not be disclosed.
And provided, that nothing contained in this Act shall
prevent the Director from making available to the United
States Government or any officer or agency thereof, for
exclusively official purposes, information received by the
Department in the administration of this Act.
The furnishing upon request of the Auditor General, or
his authorized agents, for official use, of returns filed and
information related thereto under this Act is deemed to be an
official purpose within the meaning of this Section.
The Director may make available to any State agency,
including the Illinois Supreme Court, which licenses persons
to engage in any occupation, information that a person
licensed by such agency has failed to file returns under this
Act or pay the tax, penalty and interest shown therein, or
has failed to pay any final assessment of tax, penalty or
interest due under this Act. An assessment is final when all
proceedings in court for review of such assessment have
terminated or the time for the taking thereof has expired
without such proceedings being instituted.
The Director shall make available for public inspection
in the Department's principal office and for publication, at
cost, administrative decisions issued on or after January 1,
1995. These decisions are to be made available in a manner so
that the following taxpayer information is not disclosed:
(1) The names, addresses, and identification
numbers of the taxpayer, related entities, and employees.
(2) At the sole discretion of the Director, trade
secrets or other confidential information identified as
such by the taxpayer, no later than 30 days after receipt
of an administrative decision, by such means as the
Department shall provide by rule.
The Director shall determine the appropriate extent of
the deletions allowed in paragraph (2). In the event the
taxpayer does not submit deletions, the Director shall make
only the deletions specified in paragraph (1).
The Director shall make available for public inspection
and publication an administrative decision within 180 days
after the issuance of the administrative decision. The term
"administrative decision" has the same meaning as defined in
Section 3-101 of Article III of the Code of Civil Procedure.
Costs collected under this Section shall be paid into the Tax
Compliance and Administration Fund.
Nothing contained in this Act shall prevent the Director
from divulging information to any person pursuant to a
request or authorization made by the taxpayer or by an
authorized representative of the taxpayer.
(Source: P.A. 88-669, eff. 11-29-94.)
Section 65. The Water Company Invested Capital Tax Act
is amended by changing Sections 5, 6, and 11 as follows:
(35 ILCS 625/5) (from Ch. 120, par. 1415)
Sec. 5. All of the provisions of Sections 4, 5, 5a, 5b,
5c, 5d, 5e, 5f, 5g, 5i, and 5j, 6b, and 6c of the Retailers'
Occupation Tax Act and Section 3-7 of the Uniform Penalty and
Interest Act, which are not inconsistent with this Act, shall
apply, as far as practicable, to the subject matter of this
Act to the same extent as if such provisions were included
herein. References in such incorporated Sections of the
Retailers' Occupation Tax Act to retailers, to sellers or to
persons engaged in the business of selling tangible personal
property mean water companies when used in this Act.
References in such incorporated Sections of the Retailers'
Occupation Tax Act to purchasers of tangible personal
property mean purchasers of water, or of water and sewage
disposal, when used in this Act. References in such
incorporated Sections of the Retailers' Occupation Tax Act to
sales of tangible personal property mean the distributing,
supplying, furnishing or selling of water for use or
consumption, or of water and sewage disposal, when used in
this Act.
(Source: P.A. 87-205.)
(35 ILCS 625/6) (from Ch. 120, par. 1416)
Sec. 6. If it appears, after claim therefor filed with
the Department, that an amount of tax or penalty or interest
has been paid which was not due under this Act, whether as
the result of a mistake of fact or an error of law, except as
hereinafter provided, then the Department shall issue a
credit memorandum or refund to the person who made the
erroneous payment or, if that person has died or become
incompetent, to his legal representative, as such.
If it is determined that the Department should issue a
credit or refund under this Act, the Department may first
apply the amount thereof against any amount of tax or penalty
or interest due hereunder from the person entitled to such
credit or refund. For this purpose, if proceedings are
pending to determine whether or not any tax or penalty or
interest is due under this Act from such person, the
Department may withhold issuance of the credit or refund
pending the final disposition of such proceedings and may
apply such credit or refund against any amount found to be
due to the Department as a result of such proceedings. The
balance, if any, of the credit or refund shall be issued to
the person entitled thereto.
If no tax or penalty or interest is due and no proceeding
is pending to determine whether such person is indebted to
the Department for tax or penalty or interest, the credit
memorandum or refund shall be issued to the claimant; or (in
the case of a credit memorandum) the credit memorandum may be
assigned and set over by the lawful holder thereof, subject
to reasonable rules of the Department, to any other person
who is subject to this Act, and the amount thereof shall be
applied by the Department against any tax or penalty or
interest due or to become due under this Act from such
assignee.
As to any claim for credit or refund filed with the
Department on or after each January 1 and July 1, no amounts
erroneously paid more than 3 years prior to such January 1
and July 1, respectively, shall be credited or refunded,
except that if both the Department and the taxpayer have
agreed to an extension of time to issue a notice of tax
liability under this Act, the claim may be filed at any time
prior to the expiration of the period agreed upon.
Claims for credit or refund shall be filed upon forms
provided by the Department. As soon as practicable after any
claim for credit or refund is filed, the Department shall
examine the same and determine the amount of credit or refund
to which the claimant is entitled and shall notify the
claimant of such determination, which amount shall be prima
facie correct.
Any credit or refund that is allowed under this Section
shall bear interest at the rate and in the manner specified
in the Uniform Penalty and Interest Act.
In case the Department determines that the claimant is
entitled to a refund, such refund shall be made only from
such appropriation as may be available for that purpose. If
it appears unlikely that the amount appropriated would permit
everyone having a claim allowed during the period covered by
such appropriation to elect to receive a cash refund, the
Department, by rule or regulation, shall provide for the
payment of refunds in hardship cases and shall define what
types of cases qualify as hardship cases.
(Source: P.A. 87-205.)
(35 ILCS 625/11) (from Ch. 120, par. 1421)
Sec. 11. All information received by the Department from
returns filed under this Act, or from any investigations
conducted under this Act, shall be confidential, except for
official purposes, and any person who divulges any such
information in any manner, except in accordance with a proper
judicial order or as otherwise provided by law, shall be
guilty of a Class B misdemeanor.
Nothing contained in this Act shall prevent the Director
from publishing or making available to the public the names
and addresses of taxpayers filing returns under this Act, or
from publishing or making available reasonable statistics
concerning the operation of the tax wherein the contents of
returns are grouped into aggregates in such a way that the
information contained in any individual return shall not be
disclosed.
Nothing contained in this Act shall prevent the Director
from making available to the United States Government or any
officer or agency thereof, for exclusively official purposes,
information received by the Department in the administration
of this Act.
The furnishing upon request of the Auditor General, or
his authorized agents, for official use, of returns filed and
information related thereto under this Act is deemed to be an
official purpose within the meaning of this Section.
The Director may make available to any State agency,
including the Illinois Supreme Court, which licenses persons
to engage in any occupation, information that a person
licensed by such agency has failed to file returns under this
Act or pay the tax, penalty and interest shown therein, or
has failed to pay any final assessment of tax, penalty or
interest due under this Act. An assessment is final when all
proceedings in court for review of such assessment have
terminated or the time for the taking thereof has expired
without such proceedings being instituted.
Nothing contained in this Act shall prevent the Director
from divulging information to any person pursuant to a
request or authorization made by the taxpayer or by an
authorized representative of the taxpayer.
(Source: P.A. 83-1415.)
Section 70. The Telecommunications Excise Tax Act is
amended by changing Sections 9, 10, and 15 as follows:
(35 ILCS 630/9) (from Ch. 120, par. 2009)
Sec. 9. All of the provisions of Sections 4, 5, 5a, 5b,
5c, 5d, 5e, 5f, 5g, 5i, and 5j, 6b, and 6c of the Retailers'
Occupation Tax Act, which are not inconsistent with this Act,
and Section 3-7 of the Uniform Penalty and Interest Act,
shall apply, as far as practicable, to the subject matter of
this Act to the same extent as if such provisions were
included herein. References in such incorporated Sections of
the Retailers' Occupation Tax Act to retailers, to sellers or
to persons engaged in the business of selling tangible
personal property mean retailers, as defined in this Article,
or persons engaged in the act or privilege of originating or
receiving telecommunications. References in such
incorporated Sections of the Retailers' Occupation Tax Act to
purchasers of tangible personal property mean purchasers of
telecommunications as defined in this Article. References in
such incorporated Sections of the Retailers' Occupation Tax
Act to sales of tangible personal property mean the act or
privilege of originating or receiving telecommunications as
defined in this Article.
(Source: P.A. 87-205.)
(35 ILCS 630/10) (from Ch. 120, par. 2010)
Sec. 10. If it shall appear that an amount of tax or
penalty or interest has been paid in error hereunder to the
Department by a taxpayer, as distinguished from the retailer,
whether such amount be paid through a mistake of fact or an
error of law, such taxpayer may file a claim for credit or
refund with the Department. If it shall appear that an
amount of tax or penalty or interest has been paid in error
to the Department hereunder by a retailer who is required or
authorized to collect and remit the tax imposed by this
Article, whether such amount be paid through a mistake of
fact or an error of law, such retailer may file a claim for
credit or refund with the Department, provided that no credit
or refund shall be allowed for any amount paid by any such
retailer unless it shall appear that he bore the burden of
such amount and did not shift the burden thereof to anyone
else, or unless it shall appear that he or she or his or her
legal representative has unconditionally repaid such amount
to his customer (1) who bore the burden thereof and has not
shifted such burden directly or indirectly in any manner
whatsoever; or (2) who, if he or she shifted such burden, has
repaid unconditionally such amount to his or her own
customer; and (3) who is not entitled to receive any
reimbursement therefor from any other source than from his
retailer, nor to be relieved of such burden in any other
manner whatsoever.
If it is determined that the Department should issue a
credit or refund under this Article, the Department may first
apply the amount thereof against any amount of tax or penalty
or interest due hereunder from the person entitled to such
credit or refund. For this purpose, if proceedings are
pending to determine whether or not any tax or penalty or
interest is due under this Article from such person, the
Department may withhold issuance of the credit or refund
pending the final disposition of such proceedings and may
apply such credit or refund against any amount found to be
due to the Department as a result of such proceedings. The
balance, if any, of the credit or refund shall be issued to
the person entitled thereto.
If no tax or penalty or interest is due and no proceeding
is pending to determine whether such person is indebted to
the Department for tax or penalty or interest, the credit
memorandum or refund shall be issued to the claimant; or (in
the case of a credit memorandum) the credit memorandum may be
assigned and set over by the lawful holder thereof, subject
to reasonable rules of the Department, to any other person
who is subject to this Article, and the amount thereof shall
be applied by the Department against any tax or penalty or
interest due or to become due under this Article from such
assignee.
As to any claim for credit or refund filed with the
Department on or after each January 1 and July 1, no amounts
erroneously paid more than three years prior to such January
1 and July 1, respectively, shall be credited or refunded,
except that if both the Department and the taxpayer have
agreed to an extension of time to issue a notice of tax
liability under this Act, the claim may be filed at any time
prior to the expiration of the period agreed upon.
Claims for credit or refund shall be filed upon forms
provided by the Department. As soon as practicable after any
claim for credit or refund is filed, the Department shall
examine the same and determine the amount of credit or refund
to which the claimant is entitled and shall notify the
claimant of such determination, which amount shall be prima
facie correct.
A claim for credit or refund shall be considered to have
been filed with the Department on the date upon which it is
received by the Department. Upon receipt of any claim for
credit or refund filed under this Article, any officer or
employee of the Department, authorized in writing by the
Director of Revenue to acknowledge receipt of such claims on
behalf of the Department, shall execute on behalf of the
Department, and shall deliver or mail to the claimant or his
duly authorized agent, a written receipt, acknowledging that
the claim has been filed with the Department, describing the
claim in sufficient detail to identify it and stating the
date upon which the claim was received by the Department.
Such written receipt shall be prima facie evidence that the
Department received the claim described in such receipt and
shall be prima facie evidence of the date when such claim was
received by the Department. In the absence of such a written
receipt, the records of the Department as to when the claim
was received by the Department, or as to whether or not the
claim was received at all by the Department, shall be deemed
to be prima facie correct upon these questions in the event
of any dispute between the claimant (or his or her legal
representative) and the Department concerning these
questions.
Any credit or refund that is allowed under this Article
shall bear interest at the rate and in the manner specified
in the Uniform Penalty and Interest Act.
In case the Department determines that the claimant is
entitled to a refund, such refund shall be made only from
such appropriation as may be available for that purpose. If
it appears unlikely that the amount appropriated would permit
everyone having a claim allowed during the period covered by
such appropriation to elect to receive a cash refund, the
Department by rule or regulation shall provide for the
payment of refunds in hardship cases and shall define what
types of cases qualify as hardship cases.
If a retailer who has failed to pay tax on gross charges
for telecommunications is required by the Department to pay
such tax, such retailer, without filing any formal claim with
the Department, shall be allowed to take credit against such
tax liability to the extent, if any, to which such retailer
has paid the tax to its vendor of the telecommunications
which such retailer purchased and used for resale, and no
penalty or interest shall be charged to such retailer on the
amount of such credit. However, when such credit is allowed
to the retailer by the Department, the vendor is precluded
from refunding any of the tax to the retailer and filing a
claim for credit or refund with respect thereto with the
Department. The provisions of this Section added by this
amendatory Act of 1988 shall be applied retroactively,
regardless of the date of the transaction.
(Source: P.A. 87-205.)
(35 ILCS 630/15) (from Ch. 120, par. 2015)
Sec. 15. Confidential information. All information
received by the Department from returns filed under this
Article, or from any investigations conducted under this
Article, shall be confidential, except for official purposes,
and any person who divulges any such information in any
manner, except in accordance with a proper judicial order or
as otherwise provided by law, shall be guilty of a Class B
misdemeanor.
Provided, that nothing contained in this Article shall
prevent the Director from publishing or making available to
the public the names and addresses of retailers or taxpayers
filing returns under this Article, or from publishing or
making available reasonable statistics concerning the
operation of the tax wherein the contents of returns are
grouped into aggregates in such a way that the information
contained in any individual return shall not be disclosed.
And provided, that nothing contained in this Article
shall prevent the Director from making available to the
United States Government or the government of any other
state, or any officer or agency thereof, for exclusively
official purposes, information received by the Department in
the administration of this Article, if such other
governmental agency agrees to divulge requested tax
information to the Department.
The furnishing upon request of the Auditor General, or
his authorized agents, for official use, of returns filed and
information related thereto under this Article is deemed to
be an official purpose within the meaning of this Section.
The Director shall make available for public inspection
in the Department's principal office and for publication, at
cost, administrative decisions issued on or after January 1,
1995. These decisions are to be made available in a manner so
that the following taxpayer information is not disclosed:
(1) The names, addresses, and identification
numbers of the taxpayer, related entities, and employees.
(2) At the sole discretion of the Director, trade
secrets or other confidential information identified as
such by the taxpayer, no later than 30 days after receipt
of an administrative decision, by such means as the
Department shall provide by rule.
The Director shall determine the appropriate extent of
the deletions allowed in paragraph (2). In the event the
taxpayer does not submit deletions, the Director shall make
only the deletions specified in paragraph (1).
The Director shall make available for public inspection
and publication an administrative decision within 180 days
after the issuance of the administrative decision. The term
"administrative decision" has the same meaning as defined in
Section 3-101 of Article III of the Code of Civil Procedure.
Costs collected under this Section shall be paid into the Tax
Compliance and Administration Fund.
Nothing contained in this Act shall prevent the Director
from divulging information to any person pursuant to a
request or authorization made by the taxpayer or by an
authorized representative of the taxpayer.
(Source: P.A. 88-669, eff. 11-29-94.)
Section 72. The Liquor Control Act of 1934 is amended by
changing Section 8-9 as follows:
(235 ILCS 5/8-9) (from Ch. 43, par. 163e)
Sec. 8-9. Tax information; confidentiality. All
information received by the Department from returns filed
under this Act, or from any investigation conducted under
this Act, shall be confidential, except for official
purposes, and any person who divulges any such information in
any manner, except in accordance with a proper judicial order
or as otherwise provided by law, shall be guilty of a Class B
misdemeanor.
Nothing in this Act prevents the Director of Revenue from
publishing or making available to the public the names and
addresses of persons filing returns under this Act, or
reasonable statistics concerning the operation of the tax by
grouping the contents of returns so that the information in
any individual return is not disclosed.
Nothing in this Act prevents the Director of Revenue from
divulging to the United States Government or the government
of any other state, or any officer or agency thereof, for
exclusively official purposes, information received by the
Department in administering this Act, provided that such
other governmental agency agrees to divulge requested tax
information to the Department.
The furnishing upon request of information obtained by
the Department from returns filed under this Act or
investigations conducted under this Act to the Illinois
Liquor Control Commission for official use is deemed to be an
official purpose within the meaning of this Section.
The furnishing upon request of the Auditor General, or
his authorized agents, for official use, of returns filed and
information related thereto under this Act is deemed to be an
official purpose within the meaning of this Section.
The furnishing of financial information to a home rule
unit with a population in excess of 2,000,000 that has
imposed a tax similar to that imposed by this Act under its
home rule powers, upon request of the Chief Executive of the
home rule unit, is an official purpose within the meaning of
this Section, provided the home rule unit agrees in writing
to the requirements of this Section. Information so provided
is subject to all confidentiality provisions of this Section.
The written agreement shall provide for reciprocity,
limitations on access, disclosure, and procedures for
requesting information.
Nothing contained in this Act shall prevent the Director
from divulging information to any person pursuant to a
request or authorization made by the taxpayer or by an
authorized representative of the taxpayer.
(Source: P.A. 88-669, eff. 11-29-94.)
Section 75. The Senior Citizens and Disabled Persons
Property Tax Relief and Pharmaceutical Assistance Act is
amended by changing Section 3.07 as follows:
(320 ILCS 25/3.07) (from Ch. 67 1/2, par. 403.07)
Sec. 3.07. "Income" means adjusted gross income,
properly reportable for federal income tax purposes under the
provisions of the Internal Revenue Code, modified by adding
thereto the sum of the following amounts to the extent
deducted or excluded from gross income in the computation of
adjusted gross income:
(A) An amount equal to all amounts paid or accrued
as interest or dividends during the taxable year;
(B) An amount equal to the amount of tax imposed by
the Illinois Income Tax Act paid for the taxable year;
(C) An amount equal to all amounts received during
the taxable year as an annuity under an annuity,
endowment or life insurance contract or under any other
contract or agreement;
(D) An amount equal to the amount of benefits paid
under the Federal Social Security Act during the taxable
year;
(E) An amount equal to the amount of benefits paid
under the Railroad Retirement Act during the taxable
year;
(F) An amount equal to the total amount of cash
public assistance payments received from any governmental
agency during the taxable year other than benefits
received pursuant to this Act;.
(G) An amount equal to any net operating loss
carryover deduction or capital loss carryover deduction
during the taxable year.
"Income" does not include any grant assistance received
under the Nursing Home Grant Assistance Act.
This amendatory Act of 1987 shall be effective for
purposes of this Section for tax years ending on or after
December 31, 1987.
(Source: P.A. 87-863.)
Section 80. The Uniform Penalty and Interest Act is
amended by changing Section 3-3 as follows:
(35 ILCS 735/3-3) (from Ch. 120, par. 2603-3)
Sec. 3-3. Penalty for failure to file or pay.
(a) This subsection (a) is applicable before January 1,
1996. A penalty of 5% of the tax required to be shown due on
a return shall be imposed for failure to file the tax return
on or before the due date prescribed for filing determined
with regard for any extension of time for filing (penalty for
late filing or nonfiling). If any unprocessable return is
corrected and filed within 21 days after notice by the
Department, the late filing or nonfiling penalty shall not
apply. If a penalty for late filing or nonfiling is imposed
in addition to a penalty for late payment, the total penalty
due shall be the sum of the late filing penalty and the
applicable late payment penalty. Beginning on the effective
date of this amendatory Act of 1995, in the case of any type
of tax return required to be filed more frequently than
annually, when the failure to file the tax return on or
before the date prescribed for filing (including any
extensions) is shown to be nonfraudulent and has not occurred
in the 2 years immediately preceding the failure to file on
the prescribed due date, the penalty imposed by section
3-3(a) shall be abated.
(a-5) This subsection (a-5) is applicable on and after
January 1, 1996. A penalty equal to 2% of the tax required to
be shown due on a return, up to a maximum amount of $250,
determined without regard to any part of the tax that is paid
on time or by any credit that was properly allowable on the
date the return was required to be filed, shall be imposed
for failure to file the tax return on or before the due date
prescribed for filing determined with regard for any
extension of time for filing. However, if any return is not
filed within 30 days after notice of nonfiling mailed by the
Department to the last known address of the taxpayer
contained in Department records, an additional penalty amount
shall be imposed equal to the greater of $250 or 2% of the
tax shown on the return. However, the additional penalty
amount may not exceed $5,000 and is determined without regard
to any part of the tax that is paid on time or by any credit
that was properly allowable on the date the return was
required to be filed (penalty for late filing or nonfiling).
If any unprocessable return is corrected and filed within 30
days after notice by the Department, the late filing or
nonfiling penalty shall not apply. If a penalty for late
filing or nonfiling is imposed in addition to a penalty for
late payment, the total penalty due shall be the sum of the
late filing penalty and the applicable late payment penalty.
In the case of any type of tax return required to be filed
more frequently than annually, when the failure to file the
tax return on or before the date prescribed for filing
(including any extensions) is shown to be nonfraudulent and
has not occurred in the 2 years immediately preceding the
failure to file on the prescribed due date, the penalty
imposed by section 3-3(a) shall be abated.
(b) A penalty of 15% of the tax shown on the return or
the tax required to be shown due on the return shall be
imposed for failure to pay:
(1) the tax shown due on the return on or before
the due date prescribed for payment of that tax, an
amount of underpayment of estimated tax, or an amount
that is reported in an amended return other than an
amended return timely filed as required by subsection (b)
of Section 506 of the Illinois Income Tax Act (penalty
for late payment or nonpayment of admitted liability); or
(2) the full amount of any tax required to be shown
due on a return and which is not shown (penalty for late
payment or nonpayment of additional liability), within 30
days after a notice of arithmetic error, notice and
demand, or a final assessment is issued by the
Department. In the case of a final assessment arising
following a protest and hearing, the 30-day period shall
not begin until all proceedings in court for review of
the final assessment have terminated or the period for
obtaining a review has expired without proceedings for a
review having been instituted. In the case of a notice
of tax liability that becomes a final assessment without
a protest and hearing, the penalty provided in this
paragraph (2) shall be imposed at the expiration of the
period provided for the filing of a protest.
(c) For purposes of the late payment penalties, the
basis of the penalty shall be the tax shown or required to be
shown on a return, whichever is applicable, reduced by any
part of the tax which is paid on time and by any credit which
was properly allowable on the date the return was required to
be filed.
(d) A penalty shall be applied to the tax required to be
shown even if that amount is less than the tax shown on the
return.
(e) If both a subsection (b)(1) penalty and a subsection
(b)(2) penalty are assessed against the same return, the
subsection (b)(2) penalty shall be assessed against only the
additional tax found to be due.
(f) If the taxpayer has failed to file the return, the
Department shall determine the correct tax according to its
best judgment and information, which amount shall be prima
facie evidence of the correctness of the tax due.
(g) The time within which to file a return or pay an
amount of tax due without imposition of a penalty does not
extend the time within which to file a protest to a notice of
tax liability or a notice of deficiency.
(h) No return shall be determined to be unprocessable
because of the omission of any information requested on the
return pursuant to Section 39b53 of the Civil Administrative
Code of Illinois.
(Source: P.A. 88-480; 89-379, eff. 8-18-95; 89-436, eff.
1-1-96.)
Section 80. The Environmental Protection Act is amended
by changing Section 57.11 as follows:
(415 ILCS 5/57.11)
Sec. 57.11. Underground Storage Tank Fund; creation.
(a) There is hereby created in the State Treasury a
special fund to be known as the Underground Storage Tank
Fund. There shall be deposited into the Underground Storage
Tank Fund all monies received by the Office of the State Fire
Marshal as fees for underground storage tanks under Sections
4 and 5 of the Gasoline Storage Act and as fees pursuant to
the Motor Fuel Tax Law. All amounts held in the Underground
Storage Tank Fund shall be invested at interest by the State
Treasurer. All income earned from the investments shall be
deposited into the Underground Storage Tank Fund no less
frequently than quarterly. Moneys in the Underground Storage
Tank Fund, pursuant to appropriation, may be used by the
Agency and the Office of the State Fire Marshal for the
following purposes:
(1) To take action authorized under Section 57.12
to recover costs under Section 57.12.
(2) To assist in the reduction and mitigation of
damage caused by leaks from underground storage tanks,
including but not limited to, providing alternative water
supplies to persons whose drinking water has become
contaminated as a result of those leaks.
(3) To be used as a matching amount towards federal
assistance relative to the release of petroleum from
underground storage tanks.
(4) For the costs of administering activities of
the Agency and the Office of the State Fire Marshal
relative to the Underground Storage Tank Fund.
(5) For payment of costs of corrective action
incurred by and indemnification to operators of
underground storage tanks as provided in this Title.
(6) For a total of 2 demonstration projects in
amounts in excess of a $10,000 deductible charge designed
to assess the viability of corrective action projects at
sites which have experienced contamination from petroleum
releases. Such demonstration projects shall be conducted
in accordance with the provision of this Title.
(7) Subject to appropriation, moneys in the
Underground Storage Tank Fund may also be used by the
Department of Revenue for the costs of administering its
activities relative to the Fund and for refunds provided
for in Section 13a.8 of the Motor Fuel Tax Act.
(b) Moneys in the Underground Storage Tank Fund may,
pursuant to appropriation, be used by the Office of the State
Fire Marshal or the Agency to take whatever emergency action
is necessary or appropriate to assure that the public health
or safety is not threatened whenever there is a release or
substantial threat of a release of petroleum from an
underground storage tank and for the costs of administering
its activities relative to the Underground Storage Tank Fund.
(c) Beginning July 1, 1993, the Governor shall certify
to the State Comptroller and State Treasurer the monthly
amount necessary to pay debt service on State obligations
issued pursuant to Section 6 of the General Obligation Bond
Act. On the last day of each month, the Comptroller shall
order transferred and the Treasurer shall transfer from the
Underground Storage Tank Fund to the General Obligation Bond
Retirement and Interest Fund the amount certified by the
Governor, plus any cumulative deficiency in those transfers
for prior months.
(Source: P.A. 88-496.)
Section 85. The Environmental Impact Fee Law is amended
by changing Section 325 as follows:
(415 ILCS 125/325)
(Section scheduled to be repealed on January 1, 2003)
Sec. 325. Incorporation of other Acts. The provisions
of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
6b, 6c, 8, 9, 10 and 12 (except to the extent to which the
minimum notice requirement for hearings conflicts with that
provided for in Section 16 of the Motor Fuel Tax Law), of the
Retailers' Occupation Tax Act that are not inconsistent with
this Act, and Section 3-7 of the Uniform Penalty and Interest
Act shall apply as far as practicable, to the subject matter
of this Law to the same extent as if those provisions were
included in this Law.
In addition, Sections 12, 12a, 13a.8, 14, 15, 16, 17, and
18 of the Motor Fuel Tax Law shall apply as far as
practicable, to the subject matter of this Law to the same
extent as if those provisions were included in this Law.
References to "taxes" in these incorporated Sections
shall be construed to apply to the administration, payment,
and remittance of all fees under this Law.
(Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96.)
Section 95. No acceleration or delay. Where this Act
makes changes in a statute that is represented in this Act by
text that is not yet or no longer in effect (for example, a
Section represented by multiple versions), the use of that
text does not accelerate or delay the taking effect of (i)
the changes made by this Act or (ii) provisions derived from
any other Public Act.
Section 90. Severability. The provisions of this Act
are severable under Section 1.31 of the Statute on Statutes.
Section 99. Effective date. This Act takes effect
January 1, 1998, except that the provisions in Section 20
amending Section 9 of the Use Tax Act and the provisions in
Section 30 amending Section 3 of the Retailers' Occupation
Tax Act take effect January 1, 1999.
INDEX
Statutes amended in order of appearance
20 ILCS 2505/39b52
30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
35 ILCS 5/203 from Ch. 120, par. 2-203
35 ILCS 5/301 from Ch. 120, par. 3-301
35 ILCS 5/506 from Ch. 120, par. 5-506
35 ILCS 5/905 from Ch. 120, par. 9-905
35 ILCS 5/911 from Ch. 120, par. 9-911
35 ILCS 5/1501 from Ch. 120, par. 15-1501
35 ILCS 105/20 from Ch. 120, par. 439.20
35 ILCS 110/18 from Ch. 120, par. 439.48
35 ILCS 115/18 from Ch. 120, par. 439.118
35 ILCS 120/2a from Ch. 120, par. 441a
35 ILCS 120/6c from Ch. 120, par. 445c
35 ILCS 130/9d from Ch. 120, par. 453.9d
35 ILCS 135/14a from Ch. 120, par. 453.44a
35 ILCS 610/5 from Ch. 120, par. 467.5
35 ILCS 610/6 from Ch. 120, par. 467.6
35 ILCS 615/5 from Ch. 120, par. 467.20
35 ILCS 615/6 from Ch. 120, par. 467.21
35 ILCS 620/5 from Ch. 120, par. 472
35 ILCS 620/6 from Ch. 120, par. 473
35 ILCS 625/5 from Ch. 120, par. 1415
35 ILCS 625/6 from Ch. 120, par. 1416
35 ILCS 630/9 from Ch. 120, par. 2009
35 ILCS 630/10 from Ch. 120, par. 2010
320 ILCS 25/3.07 from Ch. 67 1/2, par. 403.07