90th General Assembly
Status of HB2671
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KRAUSE-BIGGINS-BRUNSVOLD-KUBIK-FANTIN.

(PETERSON-MAHAR)

   20 ILCS 2505/39b54 new                                                      

        Amends the Civil Administrative Code. Provides that the  Director      
   of Revenue shall 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 their State tax liabilities in an amount      
   greater than $5,000 for a period of 6 months from the  time  that  the      
   taxes  were  assessed.  Requires  that  at  least  90  days before the      
   disclosure of the name of any delinquent taxpayer, the Director  shall      
   mail  a  written  notice to each delinquent taxpayer by certified mail      
   detailing the amount and nature of the delinquency  and  the  intended      
   disclosure  of  the  delinquency.  Provides that if the delinquent tax      
   has not been paid  60  days  after  the  notice,  the  Director  shall      
   disclose the  name in the list of delinquent taxpayers.  Provides that      
   the name shall not be included  if  the  delinquent  taxpayer  has  a       
   payment  plan with the Department or if the tax is under appeal before      
   a court, the Department, or the Property Tax Appeal Board.    Provides      
   that  the  list  shall  be  available  for  public  inspection  at the      
   Department or by other means of publication, including  the  Internet.      
   Effective January 1, 1999.                                                  
        HOUSE AMENDMENT NO. 1.                                                 
        Provides that the Director of Revenue may (rather than shall)          
   disclose a list of taxpayers that are delinquent in the payment of          
   liabilities collected by the Department of Revenue (rather than             
   delinquent in the payment of State taxes). Provides that the list           
   shall contain, in the case of a corporate taxpayer, the name of the         
   current president of record of the corporation. Provides that the           
   Director shall not disclose a delinquent tax in the list if the tax-        
   payer has corrected the default or entered into an agreement with the       
   Department for the payment of the tax since the notice was mailed.          
   Provides that the unpaid tax shall not be deemed delinquent if the tax      
   liability is the subject of an administrative hearing, administrative       
   review, or judicial review (rather than if the tax liability is under       
   appeal before a court, the Department, or the Property Tax Appeal           
   Board in another case involving the same question). Provides that any       
   disclosure made by the Director in a good faith effort to comply with       
   the disclosure provisions shall not be considered a violation of any        
   statute prohibiting disclosure of taxpayer information.                     
        SENATE AMENDMENT NO. 1.                                                
        Further amends the Civil Administrative Code. Provides that under      
   certain  circumstances  the  Department  of  Revenue  may  disclose  a      
   delinquent tax in the list of delinquent taxpayers 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      
   (rather than if the tax has not been paid 60 days after mailing the         
   notice).                                                                    
   98-02-02  H  FILED WITH CLERK                                               
   98-02-02  H  ADDED AS A JOINT SPONSOR                 BIGGINS               
   98-02-02  H  ADDED AS A CO-SPONSOR                    BRUNSVOLD             
   98-02-02  H  ADDED AS A CO-SPONSOR                    KUBIK                 
   98-02-03  H  FIRST READING                                                  
   98-02-03  H  REFERRED TO HOUSE RULES COMMITTEE        RULES                 
   98-02-03  H  ADDED AS A CO-SPONSOR                    FANTIN                
   98-03-11  H       ASSIGNED TO COMMITTEE               REVENUE               
   98-03-20  H                             AMENDMENT NO. 01-REVENUE       H    
   98-03-20  H                                   ADOPTED                       
   98-03-20  H  DO PASS AMENDED/SHORT DEBATE             011-000-000   HREV    
   98-03-20  H  PLACED CALENDAR 2ND READING-SHORT DEBATE                       
   98-03-23  H  SECOND READING-SHORT DEBATE                                    
   98-03-23  H  PLCD CAL ORDER 3RD READING-SHORT DEBATE                        
   98-03-24  H  THIRD READING/SHORT DEBATE/PASSED        110-004-001           
   98-03-25  S  ARRIVE IN SENATE                                               
   98-03-25  S  PLACED CALENDAR ORDER OF FIRST READING                         
   98-03-25  S  CHIEF SPONSOR                            PETERSON              
   98-03-25  S  FIRST READING                                                  
   98-03-25  S  REFERRED TO SENATE RULES COMMITTEE       RULES                 
   98-04-28  S       ASSIGNED TO COMMITTEE               REVENUE               
   98-05-06  S                             AMENDMENT NO. 01-REVENUE       S    
   98-05-06  S                                   ADOPTED                       
   98-05-06  S       DO PASS AS AMENDED                  009-000-000   SREV    
   98-05-06  S  PLACED ON CALENDAR ORDER OF 2ND READING  98-05-07              
   98-05-07  S  SECOND READING                                                 
   98-05-07  S  PLACED ON CALENDAR ORDER OF 3RD READING  98-05-12              
   98-05-13  S  ADDED AS A CHIEF CO-SPONSOR              MAHAR                 
   98-05-13  S  THIRD READING - PASSED                   053-002-000           
   98-05-13  H  ARRIVE IN HOUSE                                                
   98-05-13  H  PLACED ON CALENDAR ORDER OF CONCURRENCE  01                    
   98-05-14  H  MOTION FILED CONCUR                      01/KRAUSE             
   98-05-14  H                        MOTION REFERRED TO HRUL                  
   98-05-14  H  CALENDAR ORDER OF CONCURRENCE            01                    
   98-05-18  H  APPROVED FOR CONSIDERATION - COMPLIANCE  01/HRUL               
   98-05-18  H  CALENDAR ORDER OF CONCURRENCE            01                    
   98-05-19  H  HSE CONCURS IN SEN AMENDMENTS (NO.)      01/116-000-000        
   98-05-19  H  PASSED BOTH HOUSES                                             
   98-06-17  H  SENT TO THE GOVERNOR                                           
   98-08-14  H  GOVERNOR APPROVED                                              
   98-08-14  H                            EFFECTIVE DATE 99-01-01              
   98-08-14  H  PUBLIC ACT.............................. 90-0753               

   END OF INQUIRY 



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