Illinois General Assembly - Illinois Compiled Statutes

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235 ILCS 5/8-5

(235 ILCS 5/8-5) (from Ch. 43, par. 163a)

Sec. 8-5.

As soon as practicable after any return is filed, the Department
shall examine such return or amended return and shall correct such return according to its
best judgment and information, which return so corrected by the Department
shall be prima facie correct and shall be prima facie evidence of the
correctness of the amount of tax due, as shown therein. Instead of
requiring the licensee to file an amended return, the Department may simply
notify the licensee of the correction or corrections it has made. Proof of
such correction by the Department, or of the determination of the amount of
tax due as provided in Sections 8-4 and 8-10, 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 amount of tax due, as shown therein. If the
return so corrected by the Department discloses the sale or use, by a
licensed manufacturer or importing distributor, of alcoholic liquors as to
which the tax provided for in this Article should have been paid, but has
not been paid, in excess of the alcoholic liquors reported as being taxable
by the licensee, and as to which the proper tax was paid the Department
shall notify the licensee that it shall issue the taxpayer a notice of tax
liability for the amount of tax claimed by the Department to be due,
together with penalties at the rates prescribed by Sections 3-3, 3-5 and
3-6 of the Uniform Penalty and Interest Act, which amount of tax shall be
equivalent to the amount of tax which, at the prescribed rate per gallon,
should have been paid with respect to the alcoholic liquors disposed of in
excess of those reported as being taxable. No earlier than 90 days after the due date of the return, the Department may compare filed returns, or any amendments thereto, against reports of sales of alcoholic liquor submitted to the Department by other manufacturers and distributors.  If a return or amended return is corrected by the Department because the return or amended return failed to disclose the purchase of alcoholic liquor from manufacturers or distributors on which the tax provided for in this Article should have been paid, but has not been paid, the Department shall issue the taxpayer a notice of tax liability for the amount of tax claimed by the Department to be due, together with penalties at the rates prescribed by Sections 3-3, 3-5, and 3-6 of the Uniform Penalty and Interest Act. In a case where no return has
been filed, the Department shall determine the amount of tax due according
to its best judgment and information and shall issue the taxpayer a notice
of tax liability for the amount of tax claimed by the Department to be due
as herein provided together with penalties at the rates prescribed by
Sections 3-3, 3-5 and 3-6 of the Uniform Penalty and Interest Act. If, in
administering the provisions of this Act, a comparison of a licensee's
return or returns with the books, records and physical inventories of such
licensee discloses a deficiency which cannot be allocated by the Department
to a particular month or months, the Department shall issue the taxpayer a
notice of tax liability for the amount of tax claimed by the Department to
be due for a given period, but without any obligation upon the Department
to allocate such deficiency to any particular month or months, together
with penalties at the rates prescribed by Sections 3-3, 3-5 and 3-6 of the
Uniform Penalty and Interest Act, which amount of tax shall be equivalent to
the amount of tax which, at the prescribed rate per gallon, should have
been paid with respect to the alcoholic liquors disposed of in excess of
those reported being taxable, with the tax thereon having been paid under
which circumstances the aforesaid notice of tax liability shall be prima
facie correct and shall be prima facie evidence of the correctness of the
amount of tax due as shown therein; and proof of such correctness may be
made in accordance with, and the admissibility of a reproduced copy of such
notice of the Department's notice of tax liability shall be governed by,
all the provisions of this Act applicable to corrected returns.

If the licensee dies or becomes a person under legal disability
at any time before the Department issues its notice of tax liability, such
notice shall be issued to the administrator, executor or other legal
representative, as such, of the deceased or licensee who is under legal
disability.

If such licensee or legal representative, within 60 days after such
notice of tax liability, files a protest to such notice of tax liability
and requests a hearing thereon, the Department shall give at least 7 days'
notice to such licensee or legal representative, as the case may be, 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 a final assessment to such licensee or legal representative for the
amount found to be due as a result of such hearing.

If a protest to the notice of tax liability and a request for a hearing
thereon is not filed within 60 days after such notice of tax liability,
such notice of tax liability shall become final without the necessity of a
final assessment being issued and shall be deemed to be a final assessment.

Notwithstanding any other provisions of this Act, any amount paid as tax or in respect of tax paid under this Act shall be deemed assessed upon the date of receipt of payment.

In case of failure to pay the tax, or any portion thereof, or any
penalty provided for herein, when due, the Department may recover the
amount of such tax, or portion thereof, or penalty in a civil action; or if
the licensee dies or becomes a person under legal disability, by filing a
claim therefor against his or her estate; provided that no such claim shall
be filed against the estate of any deceased or of the licensee who is under
legal disability for any tax or penalty or portion thereof except in the
manner prescribed and within the time limited by the Probate Act of 1975,
as amended.

The collection of any such tax and penalty, or either, by any means
provided for herein, shall not be a bar to any prosecution under this Act.

In addition to any other penalty provided for in this Article, all provisions of the Uniform Penalty and Interest Act that are not inconsistent with this Act apply.

(Source: P.A. 103-9, eff. 1-1-24.)