Public Act 90-0753 of the 90th General Assembly
Public Act 90-0753
HB2671 Enrolled LRB9008005KDks
AN ACT to amend the Civil Administrative Code by adding
Section 39b54.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Civil Administrative Code is amended by
adding Section 39b54 as follows:
(20 ILCS 2505/39b54 new)
Sec. 39b54. Public list of delinquent State taxes.
(a) The Director may annually disclose a list of all
taxpayers, including but not limited to individuals, trusts,
partnerships, corporations, and other taxable entities, that
are delinquent in the payment of tax liabilities collected by
the Department. The list shall include only those taxpayers
with total final liabilities for all taxes collected by the
Department (including penalties and interest) in an amount
greater than $10,000 (or such greater amount as established
by the Department by rule) for a period of 6 months (or such
longer period as established by the Department by rule) from
the time that the taxes were assessed or became final, as
provided in the statute imposing the tax. The list shall
contain the name, address, types of taxes, month and year in
which each tax liability was assessed or became final, the
amount of each tax outstanding of each delinquent taxpayer,
and, in the case of a corporate taxpayer, the name of the
current president of record of the corporation.
(b) At least 90 days before the disclosure of the name
of any delinquent taxpayer prescribed in subsection (a), the
Director shall mail a written notice to each delinquent
taxpayer by certified mail addressed to the delinquent
taxpayer at his or her last or usual place of business or
abode detailing the amount and nature of the delinquency and
the intended disclosure of the delinquency. If the
delinquent tax has not been paid 60 days after the notice was
delivered or the Department has been notified that delivery
was refused or unclaimed, and the taxpayer has not, since the
mailing of the notice, either entered into a written
agreement with the Department for payment of the delinquency
or corrected a default in an existing agreement to the
satisfaction of the Director, the Director may disclose the
tax in the list of delinquent taxpayers.
(c) Unpaid taxes shall not be deemed to be delinquent
and subject to disclosure if (i) a written agreement for
payment exists without default between the taxpayer and the
Department or (ii) the tax liability is the subject of an
administrative hearing, administrative review, or judicial
review.
(d) The list shall be available for public inspection at
the Department or by other means of publication, including
the Internet.
(e) The Department shall prescribe reasonable rules for
the administration and implementation of this Section.
(f) Any disclosure made by the Director in a good faith
effort to comply with this Section shall not be considered a
violation of any statute prohibiting disclosure of taxpayer
information.
Section 99. Effective date. This Act takes effect
January 1, 1999.