House Sponsors: KRAUSE-BIGGINS-BRUNSVOLD-KUBIK-FANTIN. Senate Sponsors: PETERSON-MAHAR Short description: DREV-LIST DELINQUENT TXPYRS Synopsis of Bill as introduced: 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). Last action on Bill: PUBLIC ACT.............................. 90-0753 Last action date: 98-08-14 Location: House Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 1 SENATE - 1 END OF INQUIRY Full Text Bill Status