State of Illinois
Public Acts
92^nd General Assembly

Public Act 92-0197

SB60 Enrolled                                  LRB9202558SMdv

    AN ACT concerning taxes.

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

    Section 5.  The Department of Revenue Law  of  the  Civil
Administrative  Code  of  Illinois  is  amended  by  changing
Section 2505-425 as follows:

    (20 ILCS 2505/2505-425)
    Sec. 2505-425.  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   $1,000  $10,000  (or  a  greater  amount  as
established by the Department by rule)  for  a  period  of  6
months  (or  a 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.
(Source: P.A. 90-753, eff. 1-1-99; 91-239, eff. 1-1-00.)

    Section  99.  Effective date.  This Act takes effect upon
becoming law.
    Passed in the General Assembly May 09, 2001.
    Approved August 01, 2001.