State of Illinois
91^st General Assembly
Public Acts

Public Act 91-0150

SB545 Enrolled                                 LRB9104843PTpk

    AN ACT in relation to the disclosure  of  federal  estate
tax information to the Attorney General.

    Be  it  enacted  by  the People of the State of Illinois,
represented in the General Assembly:

    Section 5.  The Illinois Estate  and  Generation-Skipping
Transfer  Tax  Act  is  amended  by  changing  Section  16 as
follows:

    (35 ILCS 405/16) (from Ch. 120, par. 405A-16)
    Sec. 16.  Duty of Attorney General; failure to  pay  tax;
proceedings.
    (a)  Duty of the Attorney General.  It is the duty of the
Attorney  General  to  exercise  general supervision over the
assessment and collection of the tax provided  in  this  Act,
and  in  the discharge of that duty, the Attorney General may
prescribe rules and regulations as are deemed  necessary  and
may  institute  and prosecute suits and proceedings as may be
necessary and proper, appearing therein for that purpose; and
it shall be the duty of  the  several  State's  Attorneys  to
render  assistance  when requested by the Attorney General to
do so. The Attorney General shall determine  and  assess  the
tax as provided for in this Act.
    (b)  Disclosure  of  federal  return  information.   When
receipt  of  estate tax information from the Internal Revenue
Service  under  the  Agreement   on   Coordination   of   Tax
Administration  between  the Internal Revenue Service and the
Attorney  General  discloses  possible  Illinois  estate  tax
liability,  any  person   possessing   federal   estate   tax
information  shall  be required to submit such information to
the Attorney General upon  request  to  enable  the  Attorney
General to audit the return or Internal Revenue Service audit
adjustments  and  to  determine  whether any tax, penalty, or
interest is due the  State  of  Illinois  where  such  return
information  has not been filed with the Attorney General.  A
claim of confidentiality under Section 48.1 of  the  Illinois
Banking  Act shall not prohibit or preclude the dissemination
of tax information required under this Section and shall  not
constitute  grounds for failing or refusing to surrender such
tax information to the Attorney General in the administration
and enforcement of this Act.  Any tax  information  submitted
in compliance with this Section shall be treated and afforded
with  the  same  confidentiality  as a return filed under the
Act.
(Source: P.A. 86-737.)

    Section 99.  Effective date.  This Act takes effect  upon
becoming law.