(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, including a third party as defined in the Local Government Revenue Recapture Act, who divulges
any such information in any manner, except in accordance with a proper
judicial order or as otherwise provided by law, including the Local Government Revenue Recapture Act, shall be guilty of a Class
B misdemeanor with a fine not to exceed $7,500.
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
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 municipality or county, upon request of the chief executive officer thereof, is an official purpose within the meaning of this Section,
provided the municipality or county agrees in
writing to the requirements of this Section. Information provided to municipalities and counties under this paragraph shall be limited to: (1) the business name; (2) the business address; (3) the standard classification number assigned to the business; (4) net revenue distributed to the requesting municipality or county that is directly related to the requesting municipality's or county's local share of the proceeds under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act distributed from the Local Government Tax Fund, and, if applicable, any locally imposed retailers' occupation tax or service occupation tax; and (5) a listing of all businesses within the requesting municipality or county by account identification number and address. On and after July 1, 2015, the furnishing of financial information to municipalities and counties under this paragraph may be by electronic means. If the Department may furnish financial information to a municipality or county under this paragraph, then the chief executive officer of the municipality or county may, in turn, provide that financial information to a third party pursuant to the Local Government Revenue Recapture Act. However, the third party shall agree in writing to the requirements of this Section and meet the requirements of the Local Government Revenue Recapture Act.
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. For the purposes of furnishing financial information to a municipality or county under this Section, "chief executive officer" means the mayor of a city, the village board president of a village, the mayor or president of an incorporated town, the county executive of a county that has adopted the county executive form of government, the president of the board of commissioners of Cook County, or the chairperson of the county board or board of county commissioners of any other county.
The Department may make available to the Board of Trustees of any Metro
East Mass Transit District information contained on transaction reporting
returns required to be filed under Section 3 of this Act that report sales made
within the boundary of the taxing authority of that Metro East Mass Transit
District, as provided in Section 5.01 of the Local Mass Transit District Act.
The disclosure shall be made pursuant to a written agreement between the
Department and the Board of Trustees of a Metro East Mass Transit District,
which is an official purpose within the meaning of this Section. The written
agreement between the Department and the Board of Trustees of a Metro East
Mass Transit District shall provide for reciprocity, limitations on access,
disclosure, and procedures for requesting information. Information so provided
shall be subject to all confidentiality provisions 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.
The Director may make available to any State agency, including the Illinois
Supreme
Court, information regarding whether a bidder, contractor, or an affiliate of a
bidder or
contractor has failed to collect and remit Illinois Use tax on sales into
Illinois, or any tax
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, for the
limited purpose of
enforcing bidder and contractor certifications. The Director may make available
to units
of local government and school districts that require bidder and contractor
certifications,
as set forth in Sections 50-11 and 50-12 of the Illinois Procurement Code,
information
regarding whether a bidder, contractor, or an affiliate of a bidder or
contractor has failed
to collect and remit Illinois Use tax on sales into Illinois, 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, for the limited purpose of
enforcing bidder
and contractor certifications. For purposes of this Section, the term
"affiliate" means any
entity that (1) directly, indirectly, or constructively controls another
entity,
(2) is directly,
indirectly, or constructively controlled by another entity, or (3) is subject
to
the control of
a common entity. For purposes of this Section, an entity controls another
entity
if it owns,
directly or individually, more than 10% of the voting securities of that
entity.
As used in
this Section, the term "voting security" means a security that (1) confers upon
the holder
the right to vote for the election of members of the board of directors or
similar governing
body of the business or (2) is convertible into, or entitles the holder to
receive upon its
exercise, a security that confers such a right to vote. A general partnership
interest is a
voting security.
The Director may make available to any State agency, including the
Illinois
Supreme Court, units of local government, and school districts, information
regarding
whether a bidder or contractor is an affiliate of a person who is not
collecting
and
remitting Illinois Use taxes for the limited purpose of enforcing bidder and
contractor
certifications.
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 |