|
|||||||||||||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||
1 | AN ACT concerning revenue.
| ||||||||||||||||||||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||||||||||||||||||||
4 | Section 5. The Department of Revenue Law of the
Civil | ||||||||||||||||||||||||||||||||||||||||||
5 | Administrative Code of Illinois is amended by adding Section | ||||||||||||||||||||||||||||||||||||||||||
6 | 2505-255 as follows: | ||||||||||||||||||||||||||||||||||||||||||
7 | (20 ILCS 2505/2505-255 new) | ||||||||||||||||||||||||||||||||||||||||||
8 | Sec. 2505-255. Payment by credit card. The Department may | ||||||||||||||||||||||||||||||||||||||||||
9 | adopt rules and regulations for payment by credit card of any | ||||||||||||||||||||||||||||||||||||||||||
10 | amount due under any Act administered by the Department | ||||||||||||||||||||||||||||||||||||||||||
11 | provided that, prior to December 31, 2009, the Department may | ||||||||||||||||||||||||||||||||||||||||||
12 | accept payment by credit card only when the Department is not | ||||||||||||||||||||||||||||||||||||||||||
13 | required to pay a discount fee charged by the credit card | ||||||||||||||||||||||||||||||||||||||||||
14 | issuer.
| ||||||||||||||||||||||||||||||||||||||||||
15 | Section 10. The Illinois State Collection Act of 1986 is | ||||||||||||||||||||||||||||||||||||||||||
16 | amended by adding Section 9 as follows: | ||||||||||||||||||||||||||||||||||||||||||
17 | (30 ILCS 210/9 new)
| ||||||||||||||||||||||||||||||||||||||||||
18 | Sec. 9. Collection agency fees. Except where prohibited by | ||||||||||||||||||||||||||||||||||||||||||
19 | federal law or regulation, in the case of any liability | ||||||||||||||||||||||||||||||||||||||||||
20 | referred to a collection agency on or after July 1, 2009, any | ||||||||||||||||||||||||||||||||||||||||||
21 | fee charged to the State by the collection agency is considered |
| |||||||
| |||||||
1 | an additional liability owed to the State, is immediately | ||||||
2 | subject to all collection procedures applicable to the | ||||||
3 | liability referred to the collection agency, and must be | ||||||
4 | separately stated in any statement or notice of the liability | ||||||
5 | issued by the collection agency to the taxpayer. | ||||||
6 | Section 15. The Illinois Income Tax Act is amended by | ||||||
7 | changing Sections 303, 304, 605, 701, and 710 as follows:
| ||||||
8 | (35 ILCS 5/303) (from Ch. 120, par. 3-303)
| ||||||
9 | Sec. 303. (a) In general. Any item of capital gain or loss, | ||||||
10 | and any
item of income from rents or royalties from real or | ||||||
11 | tangible personal
property, interest, dividends, and patent or | ||||||
12 | copyright royalties, and prizes
awarded under the Illinois | ||||||
13 | Lottery Law, and, for taxable years ending on or after December | ||||||
14 | 31, 2009, wagering and gambling winnings from Illinois sources | ||||||
15 | as set forth in subsection (e), to the extent such item | ||||||
16 | constitutes
nonbusiness income, together with any item of | ||||||
17 | deduction directly allocable
thereto, shall be allocated by any | ||||||
18 | person other than a resident as provided
in this Section.
| ||||||
19 | (b) Capital gains and losses. (1) Real property. Capital | ||||||
20 | gains and
losses from sales or exchanges of real property are | ||||||
21 | allocable to this State
if the property is located in this | ||||||
22 | State.
| ||||||
23 | (2) Tangible personal property. Capital gains and losses | ||||||
24 | from sales
or exchanges of tangible personal property are |
| |||||||
| |||||||
1 | allocable to this State if,
at the time of such sale or | ||||||
2 | exchange:
| ||||||
3 | (A) The property had its situs in this State; or
| ||||||
4 | (B) The taxpayer had its commercial domicile in this State | ||||||
5 | and was not
taxable in the state in which the property had its | ||||||
6 | situs.
| ||||||
7 | (3) Intangibles. Capital gains and losses from sales or | ||||||
8 | exchanges of
intangible personal property are allocable to this | ||||||
9 | State if the taxpayer
had its commercial domicile in this State | ||||||
10 | at the time of such sale or
exchange.
| ||||||
11 | (c) Rents and royalties. (1) Real property. Rents and | ||||||
12 | royalties
from real property are allocable to this State if the | ||||||
13 | property is located
in this State.
| ||||||
14 | (2) Tangible personal property. Rents and royalties from | ||||||
15 | tangible
personal property are allocable to this State:
| ||||||
16 | (A) If and to the extent that the property is utilized in | ||||||
17 | this State; or
| ||||||
18 | (B) In their entirety if, at the time such rents or | ||||||
19 | royalties were paid
or accrued, the taxpayer had its commercial | ||||||
20 | domicile in this State and was
not organized under the laws of | ||||||
21 | or taxable with respect to such rents or
royalties in the state | ||||||
22 | in which the property was utilized.
The extent of utilization | ||||||
23 | of tangible personal property in a state is
determined by | ||||||
24 | multiplying the rents or royalties derived from such property
| ||||||
25 | by a fraction, the numerator of which is the number of days of | ||||||
26 | physical
location of the property in the state during the |
| |||||||
| |||||||
1 | rental or royalty period
in the taxable year and the | ||||||
2 | denominator of which is the number of days of
physical location | ||||||
3 | of the property everywhere during all rental or royalty
periods | ||||||
4 | in the taxable year. If the physical location of the property
| ||||||
5 | during the rental or royalty period is unknown or | ||||||
6 | unascertainable by the
taxpayer, tangible personal property is | ||||||
7 | utilized in the state in which the
property was located at the | ||||||
8 | time the rental or royalty payer obtained
possession.
| ||||||
9 | (d) Patent and copyright royalties.
| ||||||
10 | (1) Allocation. Patent and copyright royalties are | ||||||
11 | allocable to this
State:
| ||||||
12 | (A) If and to the extent that the patent or copyright is | ||||||
13 | utilized by the
payer in this State; or
| ||||||
14 | (B) If and to the extent that the patent or copyright is | ||||||
15 | utilized by the
payer in a state in which the taxpayer is not | ||||||
16 | taxable with respect to such
royalties and, at the time such | ||||||
17 | royalties were paid or accrued, the
taxpayer had its commercial | ||||||
18 | domicile in this State.
| ||||||
19 | (2) Utilization.
| ||||||
20 | (A) A patent is utilized in a state to the extent that it | ||||||
21 | is employed in
production, fabrication, manufacturing or other | ||||||
22 | processing in the state or
to the extent that a patented | ||||||
23 | product is produced in the state. If the
basis of receipts from | ||||||
24 | patent royalties does not permit allocation to
states or if the | ||||||
25 | accounting procedures do not reflect states of
utilization, the | ||||||
26 | patent is utilized in this State if the taxpayer has its
|
| |||||||
| |||||||
1 | commercial domicile in this State.
| ||||||
2 | (B) A copyright is utilized in a state to the extent that | ||||||
3 | printing or
other publication originates in the state. If the | ||||||
4 | basis of receipts from
copyright royalties does not permit | ||||||
5 | allocation to states or if the
accounting procedures do not | ||||||
6 | reflect states of utilization, the copyright
is utilized in | ||||||
7 | this State if the taxpayer has its commercial domicile in
this | ||||||
8 | State.
| ||||||
9 | (e) Illinois lottery ; wagering and gambling winnings | ||||||
10 | prizes . Prizes awarded under the Illinois Lottery Law "Illinois | ||||||
11 | Lottery
Law", approved December 14, 1973, are allocable to this | ||||||
12 | State. Payments received in taxable years ending on or after | ||||||
13 | December 31, 2009 from (i) the assignment of a prize under | ||||||
14 | Section 13.1 of the Illinois Lottery Law, (ii) payments of | ||||||
15 | winnings from pari-mutuel wagering conducted at a wagering | ||||||
16 | facility licensed under the Illinois Horse Racing Act of 1975, | ||||||
17 | and (iii) gambling games conducted on a riverboat licensed | ||||||
18 | under the Riverboat Gambling Act are allocable to this State.
| ||||||
19 | (f) Taxability in other state. For purposes of allocation | ||||||
20 | of income
pursuant to this Section, a taxpayer is taxable in | ||||||
21 | another state if:
| ||||||
22 | (1) In that state he is subject to a net income tax, a | ||||||
23 | franchise tax
measured by net income, a franchise tax for the | ||||||
24 | privilege of doing
business, or a corporate stock tax; or
| ||||||
25 | (2) That state has jurisdiction to subject the taxpayer to | ||||||
26 | a net income
tax regardless of whether, in fact, the state does |
| |||||||
| |||||||
1 | or does not.
| ||||||
2 | (g) Cross references. (1) For allocation of interest and | ||||||
3 | dividends by
persons other than residents, see Section | ||||||
4 | 301(c)(2).
| ||||||
5 | (2) For allocation of nonbusiness income by residents, see | ||||||
6 | Section
301(a).
| ||||||
7 | (Source: P.A. 79-743.)
| ||||||
8 | (35 ILCS 5/304) (from Ch. 120, par. 3-304)
| ||||||
9 | Sec. 304. Business income of persons other than residents.
| ||||||
10 | (a) In general. The business income of a person other than | ||||||
11 | a
resident shall be allocated to this State if such person's | ||||||
12 | business
income is derived solely from this State. If a person | ||||||
13 | other than a
resident derives business income from this State | ||||||
14 | and one or more other
states, then, for tax years ending on or | ||||||
15 | before December 30, 1998, and
except as otherwise provided by | ||||||
16 | this Section, such
person's business income shall be | ||||||
17 | apportioned to this State by
multiplying the income by a | ||||||
18 | fraction, the numerator of which is the sum
of the property | ||||||
19 | factor (if any), the payroll factor (if any) and 200% of the
| ||||||
20 | sales factor (if any), and the denominator of which is 4 | ||||||
21 | reduced by the
number of factors other than the sales factor | ||||||
22 | which have a denominator
of zero and by an additional 2 if the | ||||||
23 | sales factor has a denominator of zero.
For tax years ending on | ||||||
24 | or after December 31, 1998, and except as otherwise
provided by | ||||||
25 | this Section, persons other than
residents who derive business |
| |||||||
| |||||||
1 | income from this State and one or more other
states shall | ||||||
2 | compute their apportionment factor by weighting their | ||||||
3 | property,
payroll, and sales factors as provided in
subsection | ||||||
4 | (h) of this Section.
| ||||||
5 | (1) Property factor.
| ||||||
6 | (A) The property factor is a fraction, the numerator of | ||||||
7 | which is the
average value of the person's real and | ||||||
8 | tangible personal property owned
or rented and used in the | ||||||
9 | trade or business in this State during the
taxable year and | ||||||
10 | the denominator of which is the average value of all
the | ||||||
11 | person's real and tangible personal property owned or | ||||||
12 | rented and
used in the trade or business during the taxable | ||||||
13 | year.
| ||||||
14 | (B) Property owned by the person is valued at its | ||||||
15 | original cost.
Property rented by the person is valued at 8 | ||||||
16 | times the net annual rental
rate. Net annual rental rate is | ||||||
17 | the annual rental rate paid by the
person less any annual | ||||||
18 | rental rate received by the person from
sub-rentals.
| ||||||
19 | (C) The average value of property shall be determined | ||||||
20 | by averaging
the values at the beginning and ending of the | ||||||
21 | taxable year but the
Director may require the averaging of | ||||||
22 | monthly values during the taxable
year if reasonably | ||||||
23 | required to reflect properly the average value of the
| ||||||
24 | person's property.
| ||||||
25 | (2) Payroll factor.
| ||||||
26 | (A) The payroll factor is a fraction, the numerator of |
| |||||||
| |||||||
1 | which is the
total amount paid in this State during the | ||||||
2 | taxable year by the person
for compensation, and the | ||||||
3 | denominator of which is the total compensation
paid | ||||||
4 | everywhere during the taxable year.
| ||||||
5 | (B) Compensation is paid in this State if:
| ||||||
6 | (i) The individual's service is performed entirely | ||||||
7 | within this
State;
| ||||||
8 | (ii) The individual's service is performed both | ||||||
9 | within and without
this State, but the service | ||||||
10 | performed without this State is incidental
to the | ||||||
11 | individual's service performed within this State; or
| ||||||
12 | (iii) Some of the service is performed within this | ||||||
13 | State and either
the base of operations, or if there is | ||||||
14 | no base of operations, the place
from which the service | ||||||
15 | is directed or controlled is within this State,
or the | ||||||
16 | base of operations or the place from which the service | ||||||
17 | is
directed or controlled is not in any state in which | ||||||
18 | some part of the
service is performed, but the | ||||||
19 | individual's residence is in this State.
| ||||||
20 | (iv) Compensation paid to nonresident professional | ||||||
21 | athletes. | ||||||
22 | (a) General. The Illinois source income of a | ||||||
23 | nonresident individual who is a member of a | ||||||
24 | professional athletic team includes the portion of the | ||||||
25 | individual's total compensation for services performed | ||||||
26 | as a member of a professional athletic team during the |
| |||||||
| |||||||
1 | taxable year which the number of duty days spent within | ||||||
2 | this State performing services for the team in any | ||||||
3 | manner during the taxable year bears to the total | ||||||
4 | number of duty days spent both within and without this | ||||||
5 | State during the taxable year. | ||||||
6 | (b) Travel days. Travel days that do not involve | ||||||
7 | either a game, practice, team meeting, or other similar | ||||||
8 | team event are not considered duty days spent in this | ||||||
9 | State. However, such travel days are considered in the | ||||||
10 | total duty days spent both within and without this | ||||||
11 | State. | ||||||
12 | (c) Definitions. For purposes of this subpart | ||||||
13 | (iv): | ||||||
14 | (1) The term "professional athletic team" | ||||||
15 | includes, but is not limited to, any professional | ||||||
16 | baseball, basketball, football, soccer, or hockey | ||||||
17 | team. | ||||||
18 | (2) The term "member of a professional | ||||||
19 | athletic team" includes those employees who are | ||||||
20 | active players, players on the disabled list, and | ||||||
21 | any other persons required to travel and who travel | ||||||
22 | with and perform services on behalf of a | ||||||
23 | professional athletic team on a regular basis. | ||||||
24 | This includes, but is not limited to, coaches, | ||||||
25 | managers, and trainers. | ||||||
26 | (3) Except as provided in items (C) and (D) of |
| |||||||
| |||||||
1 | this subpart (3), the term "duty days" means all | ||||||
2 | days during the taxable year from the beginning of | ||||||
3 | the professional athletic team's official | ||||||
4 | pre-season training period through the last game | ||||||
5 | in which the team competes or is scheduled to | ||||||
6 | compete. Duty days shall be counted for the year in | ||||||
7 | which they occur, including where a team's | ||||||
8 | official pre-season training period through the | ||||||
9 | last game in which the team competes or is | ||||||
10 | scheduled to compete, occurs during more than one | ||||||
11 | tax year. | ||||||
12 | (A) Duty days shall also include days on | ||||||
13 | which a member of a professional athletic team | ||||||
14 | performs service for a team on a date that does | ||||||
15 | not fall within the foregoing period (e.g., | ||||||
16 | participation in instructional leagues, the | ||||||
17 | "All Star Game", or promotional "caravans"). | ||||||
18 | Performing a service for a professional | ||||||
19 | athletic team includes conducting training and | ||||||
20 | rehabilitation activities, when such | ||||||
21 | activities are conducted at team facilities. | ||||||
22 | (B) Also included in duty days are game | ||||||
23 | days, practice days, days spent at team | ||||||
24 | meetings, promotional caravans, preseason | ||||||
25 | training camps, and days served with the team | ||||||
26 | through all post-season games in which the team |
| |||||||
| |||||||
1 | competes or is scheduled to compete. | ||||||
2 | (C) Duty days for any person who joins a | ||||||
3 | team during the period from the beginning of | ||||||
4 | the professional athletic team's official | ||||||
5 | pre-season training period through the last | ||||||
6 | game in which the team competes, or is | ||||||
7 | scheduled to compete, shall begin on the day | ||||||
8 | that person joins the team. Conversely, duty | ||||||
9 | days for any person who leaves a team during | ||||||
10 | this period shall end on the day that person | ||||||
11 | leaves the team. Where a person switches teams | ||||||
12 | during a taxable year, a separate duty-day | ||||||
13 | calculation shall be made for the period the | ||||||
14 | person was with each team. | ||||||
15 | (D) Days for which a member of a | ||||||
16 | professional athletic team is not compensated | ||||||
17 | and is not performing services for the team in | ||||||
18 | any manner, including days when such member of | ||||||
19 | a professional athletic team has been | ||||||
20 | suspended without pay and prohibited from | ||||||
21 | performing any services for the team, shall not | ||||||
22 | be treated as duty days. | ||||||
23 | (E) Days for which a member of a | ||||||
24 | professional athletic team is on the disabled | ||||||
25 | list and does not conduct rehabilitation | ||||||
26 | activities at facilities of the team, and is |
| |||||||
| |||||||
1 | not otherwise performing services for the team | ||||||
2 | in Illinois, shall not be considered duty days | ||||||
3 | spent in this State. All days on the disabled | ||||||
4 | list, however, are considered to be included in | ||||||
5 | total duty days spent both within and without | ||||||
6 | this State. | ||||||
7 | (4) The term "total compensation for services | ||||||
8 | performed as a member of a professional athletic | ||||||
9 | team" means the total compensation received during | ||||||
10 | the taxable year for services performed: | ||||||
11 | (A) from the beginning of the official | ||||||
12 | pre-season training period through the last | ||||||
13 | game in which the team competes or is scheduled | ||||||
14 | to compete during that taxable year; and | ||||||
15 | (B) during the taxable year on a date which | ||||||
16 | does not fall within the foregoing period | ||||||
17 | (e.g., participation in instructional leagues, | ||||||
18 | the "All Star Game", or promotional caravans). | ||||||
19 | This compensation shall include, but is not | ||||||
20 | limited to, salaries, wages, bonuses as described | ||||||
21 | in this subpart, and any other type of compensation | ||||||
22 | paid during the taxable year to a member of a | ||||||
23 | professional athletic team for services performed | ||||||
24 | in that year. This compensation does not include | ||||||
25 | strike benefits, severance pay, termination pay, | ||||||
26 | contract or option year buy-out payments, |
| |||||||
| |||||||
1 | expansion or relocation payments, or any other | ||||||
2 | payments not related to services performed for the | ||||||
3 | team. | ||||||
4 | For purposes of this subparagraph, "bonuses" | ||||||
5 | included in "total compensation for services | ||||||
6 | performed as a member of a professional athletic | ||||||
7 | team" subject to the allocation described in | ||||||
8 | Section 302(c)(1) are: bonuses earned as a result | ||||||
9 | of play (i.e., performance bonuses) during the | ||||||
10 | season, including bonuses paid for championship, | ||||||
11 | playoff or "bowl" games played by a team, or for | ||||||
12 | selection to all-star league or other honorary | ||||||
13 | positions; and bonuses paid for signing a | ||||||
14 | contract, unless the payment of the signing bonus | ||||||
15 | is not conditional upon the signee playing any | ||||||
16 | games for the team or performing any subsequent | ||||||
17 | services for the team or even making the team, the | ||||||
18 | signing bonus is payable separately from the | ||||||
19 | salary and any other compensation, and the signing | ||||||
20 | bonus is nonrefundable.
| ||||||
21 | (3) Sales factor.
| ||||||
22 | (A) The sales factor is a fraction, the numerator of | ||||||
23 | which is the
total sales of the person in this State during | ||||||
24 | the taxable year, and the
denominator of which is the total | ||||||
25 | sales of the person everywhere during
the taxable year.
| ||||||
26 | (B) Sales of tangible personal property are in this |
| |||||||
| |||||||
1 | State if:
| ||||||
2 | (i) The property is delivered or shipped to a | ||||||
3 | purchaser, other than
the United States government, | ||||||
4 | within this State regardless of the f. o.
b. point or | ||||||
5 | other conditions of the sale; or
| ||||||
6 | (ii) The property is shipped from an office, store, | ||||||
7 | warehouse,
factory or other place of storage in this | ||||||
8 | State and either the purchaser
is the United States | ||||||
9 | government or the person is not taxable in the
state of | ||||||
10 | the purchaser; provided, however, that premises owned | ||||||
11 | or leased
by a person who has independently contracted | ||||||
12 | with the seller for the printing
of newspapers, | ||||||
13 | periodicals or books shall not be deemed to be an | ||||||
14 | office,
store, warehouse, factory or other place of | ||||||
15 | storage for purposes of this
Section.
Sales of tangible | ||||||
16 | personal property are not in this State if the
seller | ||||||
17 | and purchaser would be members of the same unitary | ||||||
18 | business group
but for the fact that either the seller | ||||||
19 | or purchaser is a person with 80%
or more of total | ||||||
20 | business activity outside of the United States and the
| ||||||
21 | property is purchased for resale.
| ||||||
22 | (B-1) Patents, copyrights, trademarks, and similar | ||||||
23 | items of intangible
personal property.
| ||||||
24 | (i) Gross receipts from the licensing, sale, or | ||||||
25 | other disposition of a
patent, copyright, trademark, | ||||||
26 | or similar item of intangible personal property
are in |
| |||||||
| |||||||
1 | this State to the extent the item is utilized in this | ||||||
2 | State during the
year the gross receipts are included | ||||||
3 | in gross income.
| ||||||
4 | (ii) Place of utilization.
| ||||||
5 | (I) A patent is utilized in a state to the | ||||||
6 | extent that it is employed
in production, | ||||||
7 | fabrication, manufacturing, or other processing in | ||||||
8 | the state or
to the extent that a patented product | ||||||
9 | is produced in the state. If a patent is
utilized | ||||||
10 | in
more than one state, the extent to which it is | ||||||
11 | utilized in any one state shall
be a fraction equal | ||||||
12 | to the gross receipts of the licensee or purchaser | ||||||
13 | from
sales or leases of items produced, | ||||||
14 | fabricated, manufactured, or processed
within that | ||||||
15 | state using the patent and of patented items | ||||||
16 | produced within that
state, divided by the total of | ||||||
17 | such gross receipts for all states in which the
| ||||||
18 | patent is utilized.
| ||||||
19 | (II) A copyright is utilized in a state to the | ||||||
20 | extent that printing or
other publication | ||||||
21 | originates in the state. If a copyright is utilized | ||||||
22 | in more
than one state, the extent to which it is | ||||||
23 | utilized in any one state shall be a
fraction equal | ||||||
24 | to the gross receipts from sales or licenses of | ||||||
25 | materials
printed or published in that state | ||||||
26 | divided by the total of such gross receipts
for all |
| |||||||
| |||||||
1 | states in which the copyright is utilized.
| ||||||
2 | (III) Trademarks and other items of intangible | ||||||
3 | personal property
governed by this paragraph (B-1) | ||||||
4 | are utilized in the state in which the
commercial | ||||||
5 | domicile of the licensee or purchaser is located.
| ||||||
6 | (iii) If the state of utilization of an item of | ||||||
7 | property governed by
this paragraph (B-1) cannot be | ||||||
8 | determined from the taxpayer's books and
records or | ||||||
9 | from the books and records of any person related to the | ||||||
10 | taxpayer
within the meaning of Section 267(b) of the | ||||||
11 | Internal Revenue Code, 26 U.S.C.
267, the gross
| ||||||
12 | receipts attributable to that item shall be excluded | ||||||
13 | from both the numerator
and the denominator of the | ||||||
14 | sales factor.
| ||||||
15 | (B-2) Gross receipts from the license, sale, or other | ||||||
16 | disposition of
patents, copyrights, trademarks, and | ||||||
17 | similar items of intangible personal
property may be | ||||||
18 | included in the numerator or denominator of the sales | ||||||
19 | factor
only if gross receipts from licenses, sales, or | ||||||
20 | other disposition of such items
comprise more than 50% of | ||||||
21 | the taxpayer's total gross receipts included in gross
| ||||||
22 | income during the tax year and during each of the 2 | ||||||
23 | immediately preceding tax
years; provided that, when a | ||||||
24 | taxpayer is a member of a unitary business group,
such | ||||||
25 | determination shall be made on the basis of the gross | ||||||
26 | receipts of the
entire unitary business group.
|
| |||||||
| |||||||
1 | (B-5) For taxable years ending on or after December 31, | ||||||
2 | 2008, except as provided in subsections (ii) through (vii), | ||||||
3 | receipts from the sale of telecommunications service or | ||||||
4 | mobile telecommunications service are in this State if the | ||||||
5 | customer's service address is in this State. | ||||||
6 | (i) For purposes of this subparagraph (B-5), the | ||||||
7 | follow terms have the following meanings: | ||||||
8 | "Ancillary services" means services that are | ||||||
9 | associated with or incidental to the provision of | ||||||
10 | "telecommunications services", including but not | ||||||
11 | limited to "detailed telecommunications billing", | ||||||
12 | "directory assistance", "vertical service", and "voice | ||||||
13 | mail services". | ||||||
14 | "Air-to-Ground Radiotelephone service" means a | ||||||
15 | radio service, as that term is defined in 47 CFR 22.99, | ||||||
16 | in which common carriers are authorized to offer and | ||||||
17 | provide radio telecommunications service for hire to | ||||||
18 | subscribers in aircraft. | ||||||
19 | "Call-by-call Basis" means any method of charging | ||||||
20 | for telecommunications services where the price is | ||||||
21 | measured by individual calls. | ||||||
22 | "Communications Channel" means a physical or | ||||||
23 | virtual path of communications over which signals are | ||||||
24 | transmitted between or among customer channel | ||||||
25 | termination points. | ||||||
26 | "Conference bridging service" means an "ancillary |
| |||||||
| |||||||
1 | service" that links two or more participants of an | ||||||
2 | audio or video conference call and may include the | ||||||
3 | provision of a telephone number. "Conference bridging | ||||||
4 | service" does not include the "telecommunications | ||||||
5 | services" used to reach the conference bridge. | ||||||
6 | "Customer Channel Termination Point" means the | ||||||
7 | location where the customer either inputs or receives | ||||||
8 | the communications. | ||||||
9 | "Detailed telecommunications billing service" | ||||||
10 | means an "ancillary service" of separately stating | ||||||
11 | information pertaining to individual calls on a | ||||||
12 | customer's billing statement. | ||||||
13 | "Directory assistance" means an "ancillary | ||||||
14 | service" of providing telephone number information, | ||||||
15 | and/or address information. | ||||||
16 | "Home service provider" means the facilities based | ||||||
17 | carrier or reseller with which the customer contracts | ||||||
18 | for the provision of mobile telecommunications | ||||||
19 | services. | ||||||
20 | "Mobile telecommunications service" means | ||||||
21 | commercial mobile radio service, as defined in Section | ||||||
22 | 20.3 of Title 47 of the Code of Federal Regulations as | ||||||
23 | in effect on June 1, 1999. | ||||||
24 | "Place of primary use" means the street address | ||||||
25 | representative of where the customer's use of the | ||||||
26 | telecommunications service primarily occurs, which |
| |||||||
| |||||||
1 | must be the residential street address or the primary | ||||||
2 | business street address of the customer. In the case of | ||||||
3 | mobile telecommunications services, "place of primary | ||||||
4 | use" must be within the licensed service area of the | ||||||
5 | home service provider. | ||||||
6 | "Post-paid telecommunication service" means the | ||||||
7 | telecommunications service obtained by making a | ||||||
8 | payment on a call-by-call basis either through the use | ||||||
9 | of a credit card or payment mechanism such as a bank | ||||||
10 | card, travel card, credit card, or debit card, or by | ||||||
11 | charge made to a telephone number which is not | ||||||
12 | associated with the origination or termination of the | ||||||
13 | telecommunications service. A post-paid calling | ||||||
14 | service includes telecommunications service, except a | ||||||
15 | prepaid wireless calling service, that would be a | ||||||
16 | prepaid calling service except it is not exclusively a | ||||||
17 | telecommunication service. | ||||||
18 | "Prepaid telecommunication service" means the | ||||||
19 | right to access exclusively telecommunications | ||||||
20 | services, which must be paid for in advance and which | ||||||
21 | enables the origination of calls using an access number | ||||||
22 | or authorization code, whether manually or | ||||||
23 | electronically dialed, and that is sold in | ||||||
24 | predetermined units or dollars of which the number | ||||||
25 | declines with use in a known amount. | ||||||
26 | "Prepaid Mobile telecommunication service" means a |
| |||||||
| |||||||
1 | telecommunications service that provides the right to | ||||||
2 | utilize mobile wireless service as well as other | ||||||
3 | non-telecommunication services, including but not | ||||||
4 | limited to ancillary services, which must be paid for | ||||||
5 | in advance that is sold in predetermined units or | ||||||
6 | dollars of which the number declines with use in a | ||||||
7 | known amount. | ||||||
8 | "Private communication service" means a | ||||||
9 | telecommunication service that entitles the customer | ||||||
10 | to exclusive or priority use of a communications | ||||||
11 | channel or group of channels between or among | ||||||
12 | termination points, regardless of the manner in which | ||||||
13 | such channel or channels are connected, and includes | ||||||
14 | switching capacity, extension lines, stations, and any | ||||||
15 | other associated services that are provided in | ||||||
16 | connection with the use of such channel or channels. | ||||||
17 | "Service address" means: | ||||||
18 | (a) The location of the telecommunications | ||||||
19 | equipment to which a customer's call is charged and | ||||||
20 | from which the call originates or terminates, | ||||||
21 | regardless of where the call is billed or paid; | ||||||
22 | (b) If the location in line (a) is not known, | ||||||
23 | service address means the origination point of the | ||||||
24 | signal of the telecommunications services first | ||||||
25 | identified by either the seller's | ||||||
26 | telecommunications system or in information |
| |||||||
| |||||||
1 | received by the seller from its service provider | ||||||
2 | where the system used to transport such signals is | ||||||
3 | not that of the seller; and | ||||||
4 | (c) If the locations in line (a) and line (b) | ||||||
5 | are not known, the service address means the | ||||||
6 | location of the customer's place of primary use. | ||||||
7 | "Telecommunications service" means the electronic | ||||||
8 | transmission, conveyance, or routing of voice, data, | ||||||
9 | audio, video, or any other information or signals to a | ||||||
10 | point, or between or among points. The term | ||||||
11 | "telecommunications service" includes such | ||||||
12 | transmission, conveyance, or routing in which computer | ||||||
13 | processing applications are used to act on the form, | ||||||
14 | code or protocol of the content for purposes of | ||||||
15 | transmission, conveyance or routing without regard to | ||||||
16 | whether such service is referred to as voice over | ||||||
17 | Internet protocol services or is classified by the | ||||||
18 | Federal Communications Commission as enhanced or value | ||||||
19 | added. "Telecommunications service" does not include: | ||||||
20 | (a) Data processing and information services | ||||||
21 | that allow data to be generated, acquired, stored, | ||||||
22 | processed, or retrieved and delivered by an | ||||||
23 | electronic transmission to a purchaser when such | ||||||
24 | purchaser's primary purpose for the underlying | ||||||
25 | transaction is the processed data or information; | ||||||
26 | (b) Installation or maintenance of wiring or |
| |||||||
| |||||||
1 | equipment on a customer's premises; | ||||||
2 | (c) Tangible personal property; | ||||||
3 | (d) Advertising, including but not limited to | ||||||
4 | directory advertising. | ||||||
5 | (e) Billing and collection services provided | ||||||
6 | to third parties; | ||||||
7 | (f) Internet access service; | ||||||
8 | (g) Radio and television audio and video | ||||||
9 | programming services, regardless of the medium, | ||||||
10 | including the furnishing of transmission, | ||||||
11 | conveyance and routing of such services by the | ||||||
12 | programming service provider. Radio and television | ||||||
13 | audio and video programming services shall include | ||||||
14 | but not be limited to cable service as defined in | ||||||
15 | 47 USC 522(6) and audio and video programming | ||||||
16 | services delivered by commercial mobile radio | ||||||
17 | service providers, as defined in 47 CFR 20.3; | ||||||
18 | (h) "Ancillary services"; or | ||||||
19 | (i) Digital products "delivered | ||||||
20 | electronically", including but not limited to | ||||||
21 | software, music, video, reading materials or ring | ||||||
22 | tones. | ||||||
23 | "Vertical service" means an "ancillary service" | ||||||
24 | that is offered in connection with one or more | ||||||
25 | "telecommunications services", which offers advanced | ||||||
26 | calling features that allow customers to identify |
| |||||||
| |||||||
1 | callers and to manage multiple calls and call | ||||||
2 | connections, including "conference bridging services". | ||||||
3 | "Voice mail service" means an "ancillary service" | ||||||
4 | that enables the customer to store, send or receive | ||||||
5 | recorded messages. "Voice mail service" does not | ||||||
6 | include any "vertical services" that the customer may | ||||||
7 | be required to have in order to utilize the "voice mail | ||||||
8 | service". | ||||||
9 | (ii) Receipts from the sale of telecommunications | ||||||
10 | service sold on an individual call-by-call basis are in | ||||||
11 | this State if either of the following applies: | ||||||
12 | (a) The call both originates and terminates in | ||||||
13 | this State. | ||||||
14 | (b) The call either originates or terminates | ||||||
15 | in this State and the service address is located in | ||||||
16 | this State. | ||||||
17 | (iii) Receipts from the sale of postpaid | ||||||
18 | telecommunications service at retail are in this State | ||||||
19 | if the origination point of the telecommunication | ||||||
20 | signal, as first identified by the service provider's | ||||||
21 | telecommunication system or as identified by | ||||||
22 | information received by the seller from its service | ||||||
23 | provider if the system used to transport | ||||||
24 | telecommunication signals is not the seller's, is | ||||||
25 | located in this State. | ||||||
26 | (iv) Receipts from the sale of prepaid |
| |||||||
| |||||||
1 | telecommunications service or prepaid mobile | ||||||
2 | telecommunications service at retail are in this State | ||||||
3 | if the purchaser obtains the prepaid card or similar | ||||||
4 | means of conveyance at a location in this State. | ||||||
5 | Receipts from recharging a prepaid telecommunications | ||||||
6 | service or mobile telecommunications service is in | ||||||
7 | this State if the purchaser's billing information | ||||||
8 | indicates a location in this State. | ||||||
9 | (v) Receipts from the sale of private | ||||||
10 | communication services are in this State as follows: | ||||||
11 | (a) 100% of receipts from charges imposed at | ||||||
12 | each channel termination point in this State. | ||||||
13 | (b) 100% of receipts from charges for the total | ||||||
14 | channel mileage between each channel termination | ||||||
15 | point in this State. | ||||||
16 | (c) 50% of the total receipts from charges for | ||||||
17 | service segments when those segments are between 2 | ||||||
18 | customer channel termination points, 1 of which is | ||||||
19 | located in this State and the other is located | ||||||
20 | outside of this State, which segments are | ||||||
21 | separately charged. | ||||||
22 | (d) The receipts from charges for service | ||||||
23 | segments with a channel termination point located | ||||||
24 | in this State and in two or more other states, and | ||||||
25 | which segments are not separately billed, are in | ||||||
26 | this State based on a percentage determined by |
| |||||||
| |||||||
1 | dividing the number of customer channel | ||||||
2 | termination points in this State by the total | ||||||
3 | number of customer channel termination points. | ||||||
4 | (vi) Receipts from charges for ancillary services | ||||||
5 | for telecommunications service sold to customers at | ||||||
6 | retail are in this State if the customer's primary | ||||||
7 | place of use of telecommunications services associated | ||||||
8 | with those ancillary services is in this State. If the | ||||||
9 | seller of those ancillary services cannot determine | ||||||
10 | where the associated telecommunications are located, | ||||||
11 | then the ancillary services shall be based on the | ||||||
12 | location of the purchaser. | ||||||
13 | (vii) Receipts to access a carrier's network or | ||||||
14 | from the sale of telecommunication services or | ||||||
15 | ancillary services for resale are in this State as | ||||||
16 | follows: | ||||||
17 | (a) 100% of the receipts from access fees | ||||||
18 | attributable to intrastate telecommunications | ||||||
19 | service that both originates and terminates in | ||||||
20 | this State. | ||||||
21 | (b) 50% of the receipts from access fees | ||||||
22 | attributable to interstate telecommunications | ||||||
23 | service if the interstate call either originates | ||||||
24 | or terminates in this State. | ||||||
25 | (c) 100% of the receipts from interstate end | ||||||
26 | user access line charges, if the customer's |
| |||||||
| |||||||
1 | service address is in this State. As used in this | ||||||
2 | subdivision, "interstate end user access line | ||||||
3 | charges" includes, but is not limited to, the | ||||||
4 | surcharge approved by the federal communications | ||||||
5 | commission and levied pursuant to 47 CFR 69. | ||||||
6 | (d) Gross receipts from sales of | ||||||
7 | telecommunication services or from ancillary | ||||||
8 | services for telecommunications services sold to | ||||||
9 | other telecommunication service providers for | ||||||
10 | resale shall be sourced to this State using the | ||||||
11 | apportionment concepts used for non-resale | ||||||
12 | receipts of telecommunications services if the | ||||||
13 | information is readily available to make that | ||||||
14 | determination. If the information is not readily | ||||||
15 | available, then the taxpayer may use any other | ||||||
16 | reasonable and consistent method. | ||||||
17 | (B-10) Gross receipts from winnings under the Illinois | ||||||
18 | Lottery Law, from the assignment of a prize under Section | ||||||
19 | 13.1 of the Illinois Lottery Law, from winnings from | ||||||
20 | pari-mutuel wagering conducted at a wagering facility | ||||||
21 | licensed under the Illinois Horse Racing Act of 1975, and | ||||||
22 | from winnings from gambling games conducted on a riverboat | ||||||
23 | licensed under the Riverboat Gambling Act are in this | ||||||
24 | State. This paragraph (B-10) applies only to taxable years | ||||||
25 | ending on or after December 31, 2009.
| ||||||
26 | (C) For taxable years ending before December 31, 2008, |
| |||||||
| |||||||
1 | sales, other than sales governed by paragraphs (B), (B-1), | ||||||
2 | and (B-2), are in
this State if:
| ||||||
3 | (i) The income-producing activity is performed in | ||||||
4 | this State; or
| ||||||
5 | (ii) The income-producing activity is performed | ||||||
6 | both within and
without this State and a greater | ||||||
7 | proportion of the income-producing
activity is | ||||||
8 | performed within this State than without this State, | ||||||
9 | based
on performance costs.
| ||||||
10 | (C-5) For taxable years ending on or after December 31, | ||||||
11 | 2008, sales, other than sales governed by paragraphs (B), | ||||||
12 | (B-1), (B-2), and (B-5), and (B-10) are in this State if | ||||||
13 | any of the following criteria are met: | ||||||
14 | (i) Sales from the sale or lease of real property | ||||||
15 | are in this State if the property is located in this | ||||||
16 | State. | ||||||
17 | (ii) Sales from the lease or rental of tangible | ||||||
18 | personal property are in this State if the property is | ||||||
19 | located in this State during the rental period. Sales | ||||||
20 | from the lease or rental of tangible personal property | ||||||
21 | that is characteristically moving property, including, | ||||||
22 | but not limited to, motor vehicles, rolling stock, | ||||||
23 | aircraft, vessels, or mobile equipment are in this | ||||||
24 | State to the extent that the property is used in this | ||||||
25 | State. | ||||||
26 | (iii) In the case of interest, net gains (but not |
| |||||||
| |||||||
1 | less than zero) and other items of income from | ||||||
2 | intangible personal property, the sale is in this State | ||||||
3 | if: | ||||||
4 | (a) in the case of a taxpayer who is a dealer | ||||||
5 | in the item of intangible personal property within | ||||||
6 | the meaning of Section 475 of the Internal Revenue | ||||||
7 | Code, the income or gain is received from a | ||||||
8 | customer in this State. For purposes of this | ||||||
9 | subparagraph, a customer is in this State if the | ||||||
10 | customer is an individual, trust or estate who is a | ||||||
11 | resident of this State and, for all other | ||||||
12 | customers, if the customer's commercial domicile | ||||||
13 | is in this State. Unless the dealer has actual | ||||||
14 | knowledge of the residence or commercial domicile | ||||||
15 | of a customer during a taxable year, the customer | ||||||
16 | shall be deemed to be a customer in this State if | ||||||
17 | the billing address of the customer, as shown in | ||||||
18 | the records of the dealer, is in this State; or | ||||||
19 | (b) in all other cases, if the | ||||||
20 | income-producing activity of the taxpayer is | ||||||
21 | performed in this State or, if the | ||||||
22 | income-producing activity of the taxpayer is | ||||||
23 | performed both within and without this State, if a | ||||||
24 | greater proportion of the income-producing | ||||||
25 | activity of the taxpayer is performed within this | ||||||
26 | State than in any other state, based on performance |
| |||||||
| |||||||
1 | costs. | ||||||
2 | (iv) Sales of services are in this State if the | ||||||
3 | services are received in this State. For the purposes | ||||||
4 | of this section, gross receipts from the performance of | ||||||
5 | services provided to a corporation, partnership, or | ||||||
6 | trust may only be attributed to a state where that | ||||||
7 | corporation, partnership, or trust has a fixed place of | ||||||
8 | business. If the state where the services are received | ||||||
9 | is not readily determinable or is a state where the | ||||||
10 | corporation, partnership, or trust receiving the | ||||||
11 | service does not have a fixed place of business, the | ||||||
12 | services shall be deemed to be received at the location | ||||||
13 | of the office of the customer from which the services | ||||||
14 | were ordered in the regular course of the customer's | ||||||
15 | trade or business. If the ordering office cannot be | ||||||
16 | determined, the services shall be deemed to be received | ||||||
17 | at the office of the customer to which the services are | ||||||
18 | billed. If the taxpayer is not taxable in the state in | ||||||
19 | which the services are received, the sale must be | ||||||
20 | excluded from both the numerator and the denominator of | ||||||
21 | the sales factor. The Department shall adopt rules | ||||||
22 | prescribing where specific types of service are | ||||||
23 | received, including, but not limited to, broadcast, | ||||||
24 | cable, advertising, publishing, and utility service.
| ||||||
25 | (D) For taxable years ending on or after December 31, | ||||||
26 | 1995, the following
items of income shall not be included |
| |||||||
| |||||||
1 | in the numerator or denominator of the
sales factor: | ||||||
2 | dividends; amounts included under Section 78 of the | ||||||
3 | Internal
Revenue Code; and Subpart F income as defined in | ||||||
4 | Section 952 of the Internal
Revenue Code.
No inference | ||||||
5 | shall be drawn from the enactment of this paragraph (D) in
| ||||||
6 | construing this Section for taxable years ending before | ||||||
7 | December 31, 1995.
| ||||||
8 | (E) Paragraphs (B-1) and (B-2) shall apply to tax years | ||||||
9 | ending on or
after December 31, 1999, provided that a | ||||||
10 | taxpayer may elect to apply the
provisions of these | ||||||
11 | paragraphs to prior tax years. Such election shall be made
| ||||||
12 | in the form and manner prescribed by the Department, shall | ||||||
13 | be irrevocable, and
shall apply to all tax years; provided | ||||||
14 | that, if a taxpayer's Illinois income
tax liability for any | ||||||
15 | tax year, as assessed under Section 903 prior to January
1, | ||||||
16 | 1999, was computed in a manner contrary to the provisions | ||||||
17 | of paragraphs
(B-1) or (B-2), no refund shall be payable to | ||||||
18 | the taxpayer for that tax year to
the extent such refund is | ||||||
19 | the result of applying the provisions of paragraph
(B-1) or | ||||||
20 | (B-2) retroactively. In the case of a unitary business | ||||||
21 | group, such
election shall apply to all members of such | ||||||
22 | group for every tax year such group
is in existence, but | ||||||
23 | shall not apply to any taxpayer for any period during
which | ||||||
24 | that taxpayer is not a member of such group.
| ||||||
25 | (b) Insurance companies.
| ||||||
26 | (1) In general. Except as otherwise
provided by |
| |||||||
| |||||||
1 | paragraph (2), business income of an insurance company for | ||||||
2 | a
taxable year shall be apportioned to this State by | ||||||
3 | multiplying such
income by a fraction, the numerator of | ||||||
4 | which is the direct premiums
written for insurance upon | ||||||
5 | property or risk in this State, and the
denominator of | ||||||
6 | which is the direct premiums written for insurance upon
| ||||||
7 | property or risk everywhere. For purposes of this | ||||||
8 | subsection, the term
"direct premiums written" means the | ||||||
9 | total amount of direct premiums
written, assessments and | ||||||
10 | annuity considerations as reported for the
taxable year on | ||||||
11 | the annual statement filed by the company with the
Illinois | ||||||
12 | Director of Insurance in the form approved by the National
| ||||||
13 | Convention of Insurance Commissioners
or such other form as | ||||||
14 | may be
prescribed in lieu thereof.
| ||||||
15 | (2) Reinsurance. If the principal source of premiums | ||||||
16 | written by an
insurance company consists of premiums for | ||||||
17 | reinsurance accepted by it,
the business income of such | ||||||
18 | company shall be apportioned to this State
by multiplying | ||||||
19 | such income by a fraction, the numerator of which is the
| ||||||
20 | sum of (i) direct premiums written for insurance upon | ||||||
21 | property or risk
in this State, plus (ii) premiums written | ||||||
22 | for reinsurance accepted in
respect of property or risk in | ||||||
23 | this State, and the denominator of which
is the sum of | ||||||
24 | (iii) direct premiums written for insurance upon property
| ||||||
25 | or risk everywhere, plus (iv) premiums written for | ||||||
26 | reinsurance accepted
in respect of property or risk |
| |||||||
| |||||||
1 | everywhere. For taxable years ending before December 31, | ||||||
2 | 2008, for purposes of this
paragraph, premiums written for | ||||||
3 | reinsurance accepted in respect of
property or risk in this | ||||||
4 | State, whether or not otherwise determinable,
may, at the | ||||||
5 | election of the company, be determined on the basis of the
| ||||||
6 | proportion which premiums written for reinsurance accepted | ||||||
7 | from
companies commercially domiciled in Illinois bears to | ||||||
8 | premiums written
for reinsurance accepted from all | ||||||
9 | sources, or, alternatively, in the
proportion which the sum | ||||||
10 | of the direct premiums written for insurance
upon property | ||||||
11 | or risk in this State by each ceding company from which
| ||||||
12 | reinsurance is accepted bears to the sum of the total | ||||||
13 | direct premiums
written by each such ceding company for the | ||||||
14 | taxable year.
| ||||||
15 | (c) Financial organizations.
| ||||||
16 | (1) In general. For taxable years ending before | ||||||
17 | December 31, 2008, business income of a financial
| ||||||
18 | organization shall be apportioned to this State by | ||||||
19 | multiplying such
income by a fraction, the numerator of | ||||||
20 | which is its business income from
sources within this | ||||||
21 | State, and the denominator of which is its business
income | ||||||
22 | from all sources. For the purposes of this subsection, the
| ||||||
23 | business income of a financial organization from sources | ||||||
24 | within this
State is the sum of the amounts referred to in | ||||||
25 | subparagraphs (A) through
(E) following, but excluding the | ||||||
26 | adjusted income of an international banking
facility as |
| |||||||
| |||||||
1 | determined in paragraph (2):
| ||||||
2 | (A) Fees, commissions or other compensation for | ||||||
3 | financial services
rendered within this State;
| ||||||
4 | (B) Gross profits from trading in stocks, bonds or | ||||||
5 | other securities
managed within this State;
| ||||||
6 | (C) Dividends, and interest from Illinois | ||||||
7 | customers, which are received
within this State;
| ||||||
8 | (D) Interest charged to customers at places of | ||||||
9 | business maintained
within this State for carrying | ||||||
10 | debit balances of margin accounts,
without deduction | ||||||
11 | of any costs incurred in carrying such accounts; and
| ||||||
12 | (E) Any other gross income resulting from the | ||||||
13 | operation as a
financial organization within this | ||||||
14 | State. In computing the amounts
referred to in | ||||||
15 | paragraphs (A) through (E) of this subsection, any | ||||||
16 | amount
received by a member of an affiliated group | ||||||
17 | (determined under Section
1504(a) of the Internal | ||||||
18 | Revenue Code but without reference to whether
any such | ||||||
19 | corporation is an "includible corporation" under | ||||||
20 | Section
1504(b) of the Internal Revenue Code) from | ||||||
21 | another member of such group
shall be included only to | ||||||
22 | the extent such amount exceeds expenses of the
| ||||||
23 | recipient directly related thereto.
| ||||||
24 | (2) International Banking Facility. For taxable years | ||||||
25 | ending before December 31, 2008:
| ||||||
26 | (A) Adjusted Income. The adjusted income of an |
| |||||||
| |||||||
1 | international banking
facility is its income reduced | ||||||
2 | by the amount of the floor amount.
| ||||||
3 | (B) Floor Amount. The floor amount shall be the | ||||||
4 | amount, if any,
determined
by multiplying the income of | ||||||
5 | the international banking facility by a fraction,
not | ||||||
6 | greater than one, which is determined as follows:
| ||||||
7 | (i) The numerator shall be:
| ||||||
8 | The average aggregate, determined on a | ||||||
9 | quarterly basis, of the
financial
organization's | ||||||
10 | loans to banks in foreign countries, to foreign | ||||||
11 | domiciled
borrowers (except where secured | ||||||
12 | primarily by real estate) and to foreign
| ||||||
13 | governments and other foreign official | ||||||
14 | institutions, as reported for its
branches, | ||||||
15 | agencies and offices within the state on its | ||||||
16 | "Consolidated Report
of Condition", Schedule A, | ||||||
17 | Lines 2.c., 5.b., and 7.a., which was filed with
| ||||||
18 | the Federal Deposit Insurance Corporation and | ||||||
19 | other regulatory authorities,
for the year 1980, | ||||||
20 | minus
| ||||||
21 | The average aggregate, determined on a | ||||||
22 | quarterly basis, of such loans
(other
than loans of | ||||||
23 | an international banking facility), as reported by | ||||||
24 | the financial
institution for its branches, | ||||||
25 | agencies and offices within the state, on
the | ||||||
26 | corresponding Schedule and lines of the |
| |||||||
| |||||||
1 | Consolidated Report of Condition
for the current | ||||||
2 | taxable year, provided, however, that in no case | ||||||
3 | shall the
amount determined in this clause (the | ||||||
4 | subtrahend) exceed the amount determined
in the | ||||||
5 | preceding clause (the minuend); and
| ||||||
6 | (ii) the denominator shall be the average | ||||||
7 | aggregate, determined on a
quarterly basis, of the | ||||||
8 | international banking facility's loans to banks in
| ||||||
9 | foreign countries, to foreign domiciled borrowers | ||||||
10 | (except where secured
primarily by real estate) | ||||||
11 | and to foreign governments and other foreign
| ||||||
12 | official institutions, which were recorded in its | ||||||
13 | financial accounts for
the current taxable year.
| ||||||
14 | (C) Change to Consolidated Report of Condition and | ||||||
15 | in Qualification.
In the event the Consolidated Report | ||||||
16 | of Condition which is filed with the
Federal Deposit | ||||||
17 | Insurance Corporation and other regulatory authorities | ||||||
18 | is
altered so that the information required for | ||||||
19 | determining the floor amount
is not found on Schedule | ||||||
20 | A, lines 2.c., 5.b. and 7.a., the financial
institution | ||||||
21 | shall notify the Department and the Department may, by
| ||||||
22 | regulations or otherwise, prescribe or authorize the | ||||||
23 | use of an alternative
source for such information. The | ||||||
24 | financial institution shall also notify
the Department | ||||||
25 | should its international banking facility fail to | ||||||
26 | qualify as
such, in whole or in part, or should there |
| |||||||
| |||||||
1 | be any amendment or change to
the Consolidated Report | ||||||
2 | of Condition, as originally filed, to the extent
such | ||||||
3 | amendment or change alters the information used in | ||||||
4 | determining the floor
amount.
| ||||||
5 | (3) For taxable years ending on or after December 31, | ||||||
6 | 2008, the business income of a financial organization shall | ||||||
7 | be apportioned to this State by multiplying such income by | ||||||
8 | a fraction, the numerator of which is its gross receipts | ||||||
9 | from sources in this State or otherwise attributable to | ||||||
10 | this State's marketplace and the denominator of which is | ||||||
11 | its gross receipts everywhere during the taxable year. | ||||||
12 | "Gross receipts" for purposes of this subparagraph (3) | ||||||
13 | means gross income, including net taxable gain on | ||||||
14 | disposition of assets, including securities and money | ||||||
15 | market instruments, when derived from transactions and | ||||||
16 | activities in the regular course of the financial | ||||||
17 | organization's trade or business. The following examples | ||||||
18 | are illustrative:
| ||||||
19 | (i) Receipts from the lease or rental of real or | ||||||
20 | tangible personal property are in this State if the | ||||||
21 | property is located in this State during the rental | ||||||
22 | period. Receipts from the lease or rental of tangible | ||||||
23 | personal property that is characteristically moving | ||||||
24 | property, including, but not limited to, motor | ||||||
25 | vehicles, rolling stock, aircraft, vessels, or mobile | ||||||
26 | equipment are from sources in this State to the extent |
| |||||||
| |||||||
1 | that the property is used in this State. | ||||||
2 | (ii) Interest income, commissions, fees, gains on | ||||||
3 | disposition, and other receipts from assets in the | ||||||
4 | nature of loans that are secured primarily by real | ||||||
5 | estate or tangible personal property are from sources | ||||||
6 | in this State if the security is located in this State. | ||||||
7 | (iii) Interest income, commissions, fees, gains on | ||||||
8 | disposition, and other receipts from consumer loans | ||||||
9 | that are not secured by real or tangible personal | ||||||
10 | property are from sources in this State if the debtor | ||||||
11 | is a resident of this State. | ||||||
12 | (iv) Interest income, commissions, fees, gains on | ||||||
13 | disposition, and other receipts from commercial loans | ||||||
14 | and installment obligations that are not secured by | ||||||
15 | real or tangible personal property are from sources in | ||||||
16 | this State if the proceeds of the loan are to be | ||||||
17 | applied in this State. If it cannot be determined where | ||||||
18 | the funds are to be applied, the income and receipts | ||||||
19 | are from sources in this State if the office of the | ||||||
20 | borrower from which the loan was negotiated in the | ||||||
21 | regular course of business is located in this State. If | ||||||
22 | the location of this office cannot be determined, the | ||||||
23 | income and receipts shall be excluded from the | ||||||
24 | numerator and denominator of the sales factor.
| ||||||
25 | (v) Interest income, fees, gains on disposition, | ||||||
26 | service charges, merchant discount income, and other |
| |||||||
| |||||||
1 | receipts from credit card receivables are from sources | ||||||
2 | in this State if the card charges are regularly billed | ||||||
3 | to a customer in this State. | ||||||
4 | (vi) Receipts from the performance of services, | ||||||
5 | including, but not limited to, fiduciary, advisory, | ||||||
6 | and brokerage services, are in this State if the | ||||||
7 | services are received in this State within the meaning | ||||||
8 | of subparagraph (a)(3)(C-5)(iv) of this Section. | ||||||
9 | (vii) Receipts from the issuance of travelers | ||||||
10 | checks and money orders are from sources in this State | ||||||
11 | if the checks and money orders are issued from a | ||||||
12 | location within this State. | ||||||
13 | (viii) Receipts from investment assets and | ||||||
14 | activities and trading assets and activities are | ||||||
15 | included in the receipts factor as follows: | ||||||
16 | (1) Interest, dividends, net gains (but not | ||||||
17 | less than zero) and other income from investment | ||||||
18 | assets and activities from trading assets and | ||||||
19 | activities shall be included in the receipts | ||||||
20 | factor. Investment assets and activities and | ||||||
21 | trading assets and activities include but are not | ||||||
22 | limited to: investment securities; trading account | ||||||
23 | assets; federal funds; securities purchased and | ||||||
24 | sold under agreements to resell or repurchase; | ||||||
25 | options; futures contracts; forward contracts; | ||||||
26 | notional principal contracts such as swaps; |
| |||||||
| |||||||
1 | equities; and foreign currency transactions. With | ||||||
2 | respect to the investment and trading assets and | ||||||
3 | activities described in subparagraphs (A) and (B) | ||||||
4 | of this paragraph, the receipts factor shall | ||||||
5 | include the amounts described in such | ||||||
6 | subparagraphs. | ||||||
7 | (A) The receipts factor shall include the | ||||||
8 | amount by which interest from federal funds | ||||||
9 | sold and securities purchased under resale | ||||||
10 | agreements exceeds interest expense on federal | ||||||
11 | funds purchased and securities sold under | ||||||
12 | repurchase agreements. | ||||||
13 | (B) The receipts factor shall include the | ||||||
14 | amount by which interest, dividends, gains and | ||||||
15 | other income from trading assets and | ||||||
16 | activities, including but not limited to | ||||||
17 | assets and activities in the matched book, in | ||||||
18 | the arbitrage book, and foreign currency | ||||||
19 | transactions, exceed amounts paid in lieu of | ||||||
20 | interest, amounts paid in lieu of dividends, | ||||||
21 | and losses from such assets and activities. | ||||||
22 | (2) The numerator of the receipts factor | ||||||
23 | includes interest, dividends, net gains (but not | ||||||
24 | less than zero), and other income from investment | ||||||
25 | assets and activities and from trading assets and | ||||||
26 | activities described in paragraph (1) of this |
| |||||||
| |||||||
1 | subsection that are attributable to this State. | ||||||
2 | (A) The amount of interest, dividends, net | ||||||
3 | gains (but not less than zero), and other | ||||||
4 | income from investment assets and activities | ||||||
5 | in the investment account to be attributed to | ||||||
6 | this State and included in the numerator is | ||||||
7 | determined by multiplying all such income from | ||||||
8 | such assets and activities by a fraction, the | ||||||
9 | numerator of which is the gross income from | ||||||
10 | such assets and activities which are properly | ||||||
11 | assigned to a fixed place of business of the | ||||||
12 | taxpayer within this State and the denominator | ||||||
13 | of which is the gross income from all such | ||||||
14 | assets and activities. | ||||||
15 | (B) The amount of interest from federal | ||||||
16 | funds sold and purchased and from securities | ||||||
17 | purchased under resale agreements and | ||||||
18 | securities sold under repurchase agreements | ||||||
19 | attributable to this State and included in the | ||||||
20 | numerator is determined by multiplying the | ||||||
21 | amount described in subparagraph (A) of | ||||||
22 | paragraph (1) of this subsection from such | ||||||
23 | funds and such securities by a fraction, the | ||||||
24 | numerator of which is the gross income from | ||||||
25 | such funds and such securities which are | ||||||
26 | properly assigned to a fixed place of business |
| |||||||
| |||||||
1 | of the taxpayer within this State and the | ||||||
2 | denominator of which is the gross income from | ||||||
3 | all such funds and such securities. | ||||||
4 | (C) The amount of interest, dividends, | ||||||
5 | gains, and other income from trading assets and | ||||||
6 | activities, including but not limited to | ||||||
7 | assets and activities in the matched book, in | ||||||
8 | the arbitrage book and foreign currency | ||||||
9 | transactions (but excluding amounts described | ||||||
10 | in subparagraphs (A) or (B) of this paragraph), | ||||||
11 | attributable to this State and included in the | ||||||
12 | numerator is determined by multiplying the | ||||||
13 | amount described in subparagraph (B) of | ||||||
14 | paragraph (1) of this subsection by a fraction, | ||||||
15 | the numerator of which is the gross income from | ||||||
16 | such trading assets and activities which are | ||||||
17 | properly assigned to a fixed place of business | ||||||
18 | of the taxpayer within this State and the | ||||||
19 | denominator of which is the gross income from | ||||||
20 | all such assets and activities. | ||||||
21 | (D) Properly assigned, for purposes of | ||||||
22 | this paragraph (2) of this subsection, means | ||||||
23 | the investment or trading asset or activity is | ||||||
24 | assigned to the fixed place of business with | ||||||
25 | which it has a preponderance of substantive | ||||||
26 | contacts. An investment or trading asset or |
| |||||||
| |||||||
1 | activity assigned by the taxpayer to a fixed | ||||||
2 | place of business without the State shall be | ||||||
3 | presumed to have been properly assigned if: | ||||||
4 | (i) the taxpayer has assigned, in the | ||||||
5 | regular course of its business, such asset | ||||||
6 | or activity on its records to a fixed place | ||||||
7 | of business consistent with federal or | ||||||
8 | state regulatory requirements; | ||||||
9 | (ii) such assignment on its records is | ||||||
10 | based upon substantive contacts of the | ||||||
11 | asset or activity to such fixed place of | ||||||
12 | business; and | ||||||
13 | (iii) the taxpayer uses such records | ||||||
14 | reflecting assignment of such assets or | ||||||
15 | activities for the filing of all state and | ||||||
16 | local tax returns for which an assignment | ||||||
17 | of such assets or activities to a fixed | ||||||
18 | place of business is required. | ||||||
19 | (E) The presumption of proper assignment | ||||||
20 | of an investment or trading asset or activity | ||||||
21 | provided in subparagraph (D) of paragraph (2) | ||||||
22 | of this subsection may be rebutted upon a | ||||||
23 | showing by the Department, supported by a | ||||||
24 | preponderance of the evidence, that the | ||||||
25 | preponderance of substantive contacts | ||||||
26 | regarding such asset or activity did not occur |
| |||||||
| |||||||
1 | at the fixed place of business to which it was | ||||||
2 | assigned on the taxpayer's records. If the | ||||||
3 | fixed place of business that has a | ||||||
4 | preponderance of substantive contacts cannot | ||||||
5 | be determined for an investment or trading | ||||||
6 | asset or activity to which the presumption in | ||||||
7 | subparagraph (D) of paragraph (2) of this | ||||||
8 | subsection does not apply or with respect to | ||||||
9 | which that presumption has been rebutted, that | ||||||
10 | asset or activity is properly assigned to the | ||||||
11 | state in which the taxpayer's commercial | ||||||
12 | domicile is located. For purposes of this | ||||||
13 | subparagraph (E), it shall be presumed, | ||||||
14 | subject to rebuttal, that taxpayer's | ||||||
15 | commercial domicile is in the state of the | ||||||
16 | United States or the District of Columbia to | ||||||
17 | which the greatest number of employees are | ||||||
18 | regularly connected with the management of the | ||||||
19 | investment or trading income or out of which | ||||||
20 | they are working, irrespective of where the | ||||||
21 | services of such employees are performed, as of | ||||||
22 | the last day of the taxable year.
| ||||||
23 | (4) (Blank). | ||||||
24 | (5) (Blank). | ||||||
25 | (d) Transportation services. For taxable years ending | ||||||
26 | before December 31, 2008, business income derived from |
| |||||||
| |||||||
1 | furnishing
transportation services shall be apportioned to | ||||||
2 | this State in accordance
with paragraphs (1) and (2):
| ||||||
3 | (1) Such business income (other than that derived from
| ||||||
4 | transportation by pipeline) shall be apportioned to this | ||||||
5 | State by
multiplying such income by a fraction, the | ||||||
6 | numerator of which is the
revenue miles of the person in | ||||||
7 | this State, and the denominator of which
is the revenue | ||||||
8 | miles of the person everywhere. For purposes of this
| ||||||
9 | paragraph, a revenue mile is the transportation of 1 | ||||||
10 | passenger or 1 net
ton of freight the distance of 1 mile | ||||||
11 | for a consideration. Where a
person is engaged in the | ||||||
12 | transportation of both passengers and freight,
the | ||||||
13 | fraction above referred to shall be determined by means of | ||||||
14 | an
average of the passenger revenue mile fraction and the | ||||||
15 | freight revenue
mile fraction, weighted to reflect the | ||||||
16 | person's
| ||||||
17 | (A) relative railway operating income from total | ||||||
18 | passenger and total
freight service, as reported to the | ||||||
19 | Interstate Commerce Commission, in
the case of | ||||||
20 | transportation by railroad, and
| ||||||
21 | (B) relative gross receipts from passenger and | ||||||
22 | freight
transportation, in case of transportation | ||||||
23 | other than by railroad.
| ||||||
24 | (2) Such business income derived from transportation | ||||||
25 | by pipeline
shall be apportioned to this State by | ||||||
26 | multiplying such income by a
fraction, the numerator of |
| |||||||
| |||||||
1 | which is the revenue miles of the person in
this State, and | ||||||
2 | the denominator of which is the revenue miles of the
person | ||||||
3 | everywhere. For the purposes of this paragraph, a revenue | ||||||
4 | mile is
the transportation by pipeline of 1 barrel of oil, | ||||||
5 | 1,000 cubic feet of
gas, or of any specified quantity of | ||||||
6 | any other substance, the distance
of 1 mile for a | ||||||
7 | consideration.
| ||||||
8 | (3) For taxable years ending on or after December 31, | ||||||
9 | 2008, business income derived from providing | ||||||
10 | transportation services other than airline services shall | ||||||
11 | be apportioned to this State by using a fraction, (a) the | ||||||
12 | numerator of which shall be (i) all receipts from any | ||||||
13 | movement or shipment of people, goods, mail, oil, gas, or | ||||||
14 | any other substance (other than by airline) that both | ||||||
15 | originates and terminates in this State, plus (ii) that | ||||||
16 | portion of the person's gross receipts from movements or | ||||||
17 | shipments of people, goods, mail, oil, gas, or any other | ||||||
18 | substance (other than by airline) that originates in one | ||||||
19 | state or jurisdiction and terminates in another state or | ||||||
20 | jurisdiction, that is determined by the ratio that the | ||||||
21 | miles traveled in this State bears to total miles | ||||||
22 | everywhere and (b) the denominator of which shall be all | ||||||
23 | revenue derived from the movement or shipment of people, | ||||||
24 | goods, mail, oil, gas, or any other substance (other than | ||||||
25 | by airline). Where a taxpayer is engaged in the | ||||||
26 | transportation of both passengers and freight, the |
| |||||||
| |||||||
1 | fraction above referred to shall first be determined | ||||||
2 | separately for passenger miles and freight miles. Then an | ||||||
3 | average of the passenger miles fraction and the freight | ||||||
4 | miles fraction shall be weighted to reflect the taxpayer's: | ||||||
5 | (A) relative railway operating income from total | ||||||
6 | passenger and total freight service, as reported to the | ||||||
7 | Surface Transportation Board, in the case of | ||||||
8 | transportation by railroad; and
| ||||||
9 | (B) relative gross receipts from passenger and | ||||||
10 | freight transportation, in case of transportation | ||||||
11 | other than by railroad.
| ||||||
12 | (4) For taxable years ending on or after December 31, | ||||||
13 | 2008, business income derived from furnishing airline
| ||||||
14 | transportation services shall be apportioned to this State | ||||||
15 | by
multiplying such income by a fraction, the numerator of | ||||||
16 | which is the
revenue miles of the person in this State, and | ||||||
17 | the denominator of which
is the revenue miles of the person | ||||||
18 | everywhere. For purposes of this
paragraph, a revenue mile | ||||||
19 | is the transportation of one passenger or one net
ton of | ||||||
20 | freight the distance of one mile for a consideration. If a
| ||||||
21 | person is engaged in the transportation of both passengers | ||||||
22 | and freight,
the fraction above referred to shall be | ||||||
23 | determined by means of an
average of the passenger revenue | ||||||
24 | mile fraction and the freight revenue
mile fraction, | ||||||
25 | weighted to reflect the person's relative gross receipts | ||||||
26 | from passenger and freight
airline transportation.
|
| |||||||
| |||||||
1 | (e) Combined apportionment. Where 2 or more persons are | ||||||
2 | engaged in
a unitary business as described in subsection | ||||||
3 | (a)(27) of
Section 1501,
a part of which is conducted in this | ||||||
4 | State by one or more members of the
group, the business income | ||||||
5 | attributable to this State by any such member
or members shall | ||||||
6 | be apportioned by means of the combined apportionment method.
| ||||||
7 | (f) Alternative allocation. If the allocation and | ||||||
8 | apportionment
provisions of subsections (a) through (e) and of | ||||||
9 | subsection (h) do not
fairly represent the
extent of a person's | ||||||
10 | business activity in this State, the person may
petition for, | ||||||
11 | or the Director may, without a petition, permit or require, in | ||||||
12 | respect of all or any part
of the person's business activity, | ||||||
13 | if reasonable:
| ||||||
14 | (1) Separate accounting;
| ||||||
15 | (2) The exclusion of any one or more factors;
| ||||||
16 | (3) The inclusion of one or more additional factors | ||||||
17 | which will
fairly represent the person's business | ||||||
18 | activities in this State; or
| ||||||
19 | (4) The employment of any other method to effectuate an | ||||||
20 | equitable
allocation and apportionment of the person's | ||||||
21 | business income.
| ||||||
22 | (g) Cross reference. For allocation of business income by | ||||||
23 | residents,
see Section 301(a).
| ||||||
24 | (h) For tax years ending on or after December 31, 1998, the | ||||||
25 | apportionment
factor of persons who apportion their business | ||||||
26 | income to this State under
subsection (a) shall be equal to:
|
| |||||||
| |||||||
1 | (1) for tax years ending on or after December 31, 1998 | ||||||
2 | and before December
31, 1999, 16 2/3% of the property | ||||||
3 | factor plus 16 2/3% of the payroll factor
plus
66 2/3% of | ||||||
4 | the sales factor;
| ||||||
5 | (2) for tax years ending on or after December 31, 1999 | ||||||
6 | and before December
31,
2000, 8 1/3% of the property factor | ||||||
7 | plus 8 1/3% of the payroll factor plus 83
1/3%
of the sales | ||||||
8 | factor;
| ||||||
9 | (3) for tax years ending on or after December 31, 2000, | ||||||
10 | the sales factor.
| ||||||
11 | If, in any tax year ending on or after December 31, 1998 and | ||||||
12 | before December
31, 2000, the denominator of the payroll, | ||||||
13 | property, or sales factor is zero,
the apportionment
factor | ||||||
14 | computed in paragraph (1) or (2) of this subsection for that | ||||||
15 | year shall
be divided by an amount equal to 100% minus the | ||||||
16 | percentage weight given to each
factor whose denominator is | ||||||
17 | equal to zero.
| ||||||
18 | (Source: P.A. 94-247, eff. 1-1-06; 95-233, eff. 8-16-07; | ||||||
19 | 95-707, eff. 1-11-08.)
| ||||||
20 | (35 ILCS 5/605) (from Ch. 120, par. 6-605)
| ||||||
21 | Sec. 605. The Department may adopt rules and regulations | ||||||
22 | for payment
of taxes due under this Act by credit card , | ||||||
23 | provided that, prior to December 31, 2009, the Department may | ||||||
24 | accept payment by credit card only when the Department is not
| ||||||
25 | required to pay a discount fee charged by the credit card |
| |||||||
| |||||||
1 | issuer.
| ||||||
2 | (Source: P.A. 87-1175; 87-1189.)
| ||||||
3 | (35 ILCS 5/701) (from Ch. 120, par. 7-701) | ||||||
4 | Sec. 701. Requirement and Amount of Withholding.
| ||||||
5 | (a) In General. Every
employer maintaining an office or | ||||||
6 | transacting business within this State
and required under the | ||||||
7 | provisions of the Internal Revenue Code to
withhold a tax on:
| ||||||
8 | (1) compensation paid in this State (as determined | ||||||
9 | under Section
304(a)(2)(B) to an individual; or
| ||||||
10 | (2) payments described in subsection (b) shall deduct | ||||||
11 | and withhold from
such compensation for each payroll period | ||||||
12 | (as defined in Section 3401 of
the Internal Revenue Code) | ||||||
13 | an amount equal to the amount by which such
individual's
| ||||||
14 | compensation exceeds the proportionate part of this | ||||||
15 | withholding exemption
(computed as provided in Section | ||||||
16 | 702) attributable to the payroll period
for which such | ||||||
17 | compensation is payable multiplied by a percentage equal
to | ||||||
18 | the percentage tax rate for individuals provided in | ||||||
19 | subsection (b) of
Section 201.
| ||||||
20 | (b) Payment to Residents. Any payment (including | ||||||
21 | compensation , but not including a payment from which | ||||||
22 | withholding is required under Section 710 of this Act ) to a
| ||||||
23 | resident
by a payor maintaining an office or transacting | ||||||
24 | business within this State
(including any agency, officer, or | ||||||
25 | employee of this State or of any political
subdivision of this |
| |||||||
| |||||||
1 | State) and on which withholding of tax is required under
the | ||||||
2 | provisions of the
Internal Revenue Code shall be deemed to be | ||||||
3 | compensation paid in this State
by an employer to an employee | ||||||
4 | for the purposes of Article 7 and Section
601(b)(1) to the | ||||||
5 | extent such payment is included in the recipient's base
income | ||||||
6 | and not subjected to withholding by another state.
| ||||||
7 | Notwithstanding any other provision to the contrary, no amount | ||||||
8 | shall be
withheld from unemployment insurance benefit payments | ||||||
9 | made to an individual
pursuant to the Unemployment Insurance | ||||||
10 | Act unless the individual has
voluntarily elected the | ||||||
11 | withholding pursuant to rules promulgated by the
Director of | ||||||
12 | Employment Security.
| ||||||
13 | (c) Special Definitions. Withholding shall be considered | ||||||
14 | required under
the provisions of the Internal Revenue Code to | ||||||
15 | the extent the Internal Revenue
Code either requires | ||||||
16 | withholding or allows for voluntary withholding the
payor and | ||||||
17 | recipient have entered into such a voluntary withholding | ||||||
18 | agreement.
For the purposes of Article 7 and Section 1002(c) | ||||||
19 | the term "employer" includes
any payor who is required to | ||||||
20 | withhold tax pursuant to this Section.
| ||||||
21 | (d) Reciprocal Exemption. The Director may enter into an | ||||||
22 | agreement with
the taxing authorities of any state which | ||||||
23 | imposes a tax on or measured by
income to provide that | ||||||
24 | compensation paid in such state to residents of this
State | ||||||
25 | shall be exempt from withholding of such tax; in such case, any
| ||||||
26 | compensation paid in this State to residents of such state |
| |||||||
| |||||||
1 | shall be exempt
from withholding.
All reciprocal agreements | ||||||
2 | shall be subject to the requirements of Section
2505-575 of the | ||||||
3 | Department of Revenue Law (20 ILCS
2505/2505-575).
| ||||||
4 | (e) Notwithstanding subsection (a)(2) of this Section, no | ||||||
5 | withholding
is required on payments for which withholding is | ||||||
6 | required under Section
3405 or 3406 of the Internal Revenue | ||||||
7 | Code of 1954.
| ||||||
8 | (Source: P.A. 92-846, eff. 8-23-02; 93-634, eff. 1-1-04.)
| ||||||
9 | (35 ILCS 5/710) (from Ch. 120, par. 7-710)
| ||||||
10 | Sec. 710. Withholding from lottery , wagering, and gambling | ||||||
11 | winnings. (a) In General. | ||||||
12 | (1) Any person
making a payment to a resident or | ||||||
13 | nonresident of winnings under the Illinois
Lottery Law and | ||||||
14 | not required to withhold Illinois income tax from such | ||||||
15 | payment
under Subsection (b) of Section 701 of this Act | ||||||
16 | because those winnings are
not subject to Federal income | ||||||
17 | tax withholding, must withhold Illinois income
tax from | ||||||
18 | such payment at a rate equal to the percentage tax rate for | ||||||
19 | individuals
provided in subsection (b) of Section 201, | ||||||
20 | provided that withholding is
not required if such payment | ||||||
21 | of winnings is less than $1,000.
| ||||||
22 | (2) In the case of an assignment of a lottery prize | ||||||
23 | under Section 13.1 of the Illinois Lottery Law, any person | ||||||
24 | making a payment of the purchase price after December 31, | ||||||
25 | 2009, shall withhold from the amount of each payment at a |
| |||||||
| |||||||
1 | rate equal to the percentage tax rate for individuals | ||||||
2 | provided in subsection (b) of Section 201. | ||||||
3 | (3) Any person making a payment after December 31, | ||||||
4 | 2009, to a resident or nonresident of winnings from | ||||||
5 | pari-mutuel wagering conducted at a wagering facility | ||||||
6 | licensed under the Illinois Horse Racing Act of 1975 or | ||||||
7 | from gambling games conducted on a riverboat licensed under | ||||||
8 | the Riverboat Gambling Act must withhold Illinois income | ||||||
9 | tax from such payment at a rate equal to the percentage tax | ||||||
10 | rate for individuals provided in subsection (b) of Section | ||||||
11 | 201, provided that withholding is required only if the | ||||||
12 | payment must be reported to the Internal Revenue Service by | ||||||
13 | the person making the payment. | ||||||
14 | (b) Credit for taxes withheld. Any amount withheld under | ||||||
15 | Subsection (a)
shall be a credit against the Illinois income | ||||||
16 | tax liability of the person
to whom the payment of winnings was | ||||||
17 | made for the taxable year in which that
person incurred an | ||||||
18 | Illinois income tax liability with respect to those winnings.
| ||||||
19 | (Source: P.A. 85-731.)
| ||||||
20 | Section 20. The Retailers' Occupation Tax Act is amended by | ||||||
21 | changing Sections 5 and 5f as follows:
| ||||||
22 | (35 ILCS 120/5) (from Ch. 120, par. 444)
| ||||||
23 | Sec. 5.
In case any person engaged in the business of | ||||||
24 | selling tangible
personal property at retail fails to file a |
| |||||||
| |||||||
1 | return when and as herein
required, but thereafter, prior to | ||||||
2 | the Department's issuance of a notice
of tax liability under | ||||||
3 | this Section, files a return and pays the tax, he
shall also | ||||||
4 | pay a penalty in an amount determined in accordance with | ||||||
5 | Section
3-3 of the Uniform Penalty and Interest Act.
| ||||||
6 | In case any person engaged in the business of selling | ||||||
7 | tangible
personal property at retail files the return at the | ||||||
8 | time required by
this Act but fails to pay the tax, or any part | ||||||
9 | thereof, when due, a penalty
in an amount determined in | ||||||
10 | accordance with Section 3-3 of the Uniform
Penalty and Interest | ||||||
11 | Act shall be added thereto.
| ||||||
12 | In case any person engaged in the business of selling | ||||||
13 | tangible
personal property at retail fails to file a return | ||||||
14 | when and as herein
required, but thereafter, prior to the | ||||||
15 | Department's issuance of a notice
of tax liability under this | ||||||
16 | Section, files a return but fails to pay the
entire tax, a | ||||||
17 | penalty in an amount determined in accordance with Section
3-3 | ||||||
18 | of the Uniform Penalty and Interest Act shall be added thereto.
| ||||||
19 | In case any person engaged in the business of selling | ||||||
20 | tangible
personal property at retail fails to file a return, | ||||||
21 | the Department shall
determine the amount of tax due from him | ||||||
22 | according to its best judgment
and information, which amount so | ||||||
23 | fixed by the Department shall be prima
facie correct and shall | ||||||
24 | be prima facie evidence of the correctness of
the amount of tax | ||||||
25 | due, as shown in such determination. In making any
such | ||||||
26 | determination of tax due, it shall be permissible for the
|
| |||||||
| |||||||
1 | Department to show a figure that represents the tax due for any | ||||||
2 | given
period of 6 months instead of showing the amount of tax | ||||||
3 | due for each
month separately. Proof of such determination by | ||||||
4 | the Department may be
made at any hearing before the Department | ||||||
5 | or in any legal proceeding by
a reproduced copy or computer | ||||||
6 | print-out of the Department's record relating
thereto in the | ||||||
7 | name of the Department under the certificate of the Director
of | ||||||
8 | Revenue. If reproduced copies of the Department's records are | ||||||
9 | offered as
proof of such determination, the Director must | ||||||
10 | certify that those copies
are true and exact copies of records | ||||||
11 | on file with the Department. If computer
print-outs of the | ||||||
12 | Department's records are offered as proof of such
| ||||||
13 | determination, the Director must certify that those computer | ||||||
14 | print-outs are
true and exact representations of records | ||||||
15 | properly entered into standard
electronic computing equipment, | ||||||
16 | in the regular course of the Department's
business, at or | ||||||
17 | reasonably near the time of the occurrence of the facts
| ||||||
18 | recorded, from trustworthy and reliable information. Such | ||||||
19 | certified
reproduced copy or certified computer print-out | ||||||
20 | shall, without further
proof, be admitted into evidence before | ||||||
21 | the Department or in any legal
proceeding and shall be prima | ||||||
22 | facie proof of the correctness of the amount
of tax due, as | ||||||
23 | shown therein. The Department shall issue the taxpayer a
notice | ||||||
24 | of tax liability for the amount of tax claimed by the | ||||||
25 | Department to
be due, together with a penalty of 30% thereof.
| ||||||
26 | However, where the failure to file any tax return required |
| |||||||
| |||||||
1 | under this Act
on the date prescribed therefor (including any | ||||||
2 | extensions thereof), is
shown to be unintentional and | ||||||
3 | nonfraudulent and has not occurred in the 6 2
years immediately | ||||||
4 | preceding the failure to file on the prescribed date or
is due | ||||||
5 | to other reasonable cause the penalties imposed by this Act | ||||||
6 | shall
not apply.
| ||||||
7 | If such person or the legal representative of such person | ||||||
8 | files,
within 60 days after such notice, a protest to such | ||||||
9 | notice of tax
liability and requests a hearing thereon, the | ||||||
10 | Department shall give
notice to such person or the legal | ||||||
11 | representative of such person of the
time and place fixed for | ||||||
12 | such hearing, and shall hold a hearing in
conformity with the | ||||||
13 | provisions of this Act, and pursuant thereto shall
issue a | ||||||
14 | final assessment to such person or to the legal representative
| ||||||
15 | of such person for the amount found to be due as a result of | ||||||
16 | such hearing.
| ||||||
17 | If a protest to the notice of tax liability and a request | ||||||
18 | for a
hearing thereon is not filed within 60 days after such | ||||||
19 | notice, such
notice of tax liability shall become final without | ||||||
20 | the necessity of a
final assessment being issued and shall be | ||||||
21 | deemed to be a final assessment.
| ||||||
22 | After the issuance of a final assessment, or a notice of | ||||||
23 | tax
liability which becomes final without the necessity of | ||||||
24 | actually issuing
a final assessment as hereinbefore provided, | ||||||
25 | the Department, at any time
before such assessment is reduced | ||||||
26 | to judgment, may (subject to rules of
the Department) grant a |
| |||||||
| |||||||
1 | rehearing (or grant departmental review and hold
an original | ||||||
2 | hearing if no previous hearing in the matter has been held)
| ||||||
3 | upon the application of the person aggrieved. Pursuant to such | ||||||
4 | hearing
or rehearing, the Department shall issue a revised | ||||||
5 | final assessment to
such person or his legal representative for | ||||||
6 | the amount found to be due
as a result of such hearing or | ||||||
7 | rehearing.
| ||||||
8 | Except in case of failure to file a return, or with the | ||||||
9 | consent of the person
to whom the notice of tax liability is to | ||||||
10 | be issued, no notice of tax liability
shall be issued on and | ||||||
11 | after each July 1 and January 1 covering gross receipts
| ||||||
12 | received during any month or period of time more than 3 years | ||||||
13 | prior to such
July 1 and January 1, respectively, except that | ||||||
14 | if a return is not filed at the
required time, a notice of tax | ||||||
15 | liability may be issued not later than 3 years
after the time | ||||||
16 | the return is filed. The foregoing limitations upon the | ||||||
17 | issuance
of a notice of tax liability shall not apply to the | ||||||
18 | issuance of any such notice
with respect to any period of time | ||||||
19 | prior thereto in cases where the Department
has, within the | ||||||
20 | period of limitation then provided, notified a person of the
| ||||||
21 | amount of tax computed even though the Department had not | ||||||
22 | determined the amount
of tax due from such person in the manner | ||||||
23 | required herein prior to the issuance
of such notice, but in no | ||||||
24 | case shall the amount of any such notice of tax
liability for | ||||||
25 | any period otherwise barred by this Act exceed for such period
| ||||||
26 | the amount shown in the notice theretofore issued.
|
| |||||||
| |||||||
1 | If, when a tax or penalty under this Act becomes due and | ||||||
2 | payable, the
person alleged to be liable therefor is out of the | ||||||
3 | State, the notice of
tax liability may be issued within the | ||||||
4 | times herein limited after his
or her coming into or return to | ||||||
5 | the State; and if, after the tax or penalty
under this Act | ||||||
6 | becomes due and payable, the person alleged to be liable
| ||||||
7 | therefor departs from and remains out of the State, the time of | ||||||
8 | his
or her absence is no part of the time limited for the | ||||||
9 | issuance of the notice of
tax liability; but the foregoing | ||||||
10 | provisions concerning absence from the
State shall not apply to | ||||||
11 | any case in which, at the time when a tax or
penalty becomes | ||||||
12 | due under this Act, the person allegedly liable therefor
is not | ||||||
13 | a resident of this State.
| ||||||
14 | The time limitation period on the Department's right to | ||||||
15 | issue a
notice of tax liability shall not run during any period | ||||||
16 | of time in which
the order of any court has the effect of | ||||||
17 | enjoining or restraining the
Department from issuing the notice | ||||||
18 | of tax liability.
| ||||||
19 | In case of failure to pay the tax, or any portion thereof, | ||||||
20 | or any
penalty provided for in this Act, or interest, when due, | ||||||
21 | the Department may
bring suit to recover the amount of such | ||||||
22 | tax, or portion thereof, or penalty
or interest; or, if the | ||||||
23 | taxpayer has died or become a person under legal
disability, | ||||||
24 | may file a claim therefor against his estate; provided that no | ||||||
25 | such
suit with respect to any tax, or portion thereof, or | ||||||
26 | penalty, or interest
shall be instituted more than 6 2 years |
| |||||||
| |||||||
1 | after the date any proceedings in
court for review thereof have | ||||||
2 | terminated or the time for the taking
thereof has expired | ||||||
3 | without such proceedings being instituted, except
with the | ||||||
4 | consent of the person from whom such tax or penalty or interest
| ||||||
5 | is due; nor, except with such consent, shall such suit be | ||||||
6 | instituted
more than 6 2 years after the date any return is | ||||||
7 | filed with the Department
in cases where the return constitutes | ||||||
8 | the basis for the suit for unpaid
tax, or portion thereof, or | ||||||
9 | penalty provided for in this Act, or
interest: Provided that | ||||||
10 | the time limitation period on the Department's
right to bring | ||||||
11 | any such suit shall not run during any period of time in
which | ||||||
12 | the order of any court has the effect of enjoining or | ||||||
13 | restraining
the Department from bringing such suit.
| ||||||
14 | After the expiration of the period within which the person | ||||||
15 | assessed
may file an action for judicial review under the | ||||||
16 | Administrative Review Law
without such an action being filed, a | ||||||
17 | certified copy of the final
assessment or revised final | ||||||
18 | assessment of the Department may be filed
with the Circuit | ||||||
19 | Court of the county in which the taxpayer has his
principal | ||||||
20 | place of business, or of Sangamon County in those cases in
| ||||||
21 | which the taxpayer does not have his principal place of | ||||||
22 | business in this
State. The certified copy of the final | ||||||
23 | assessment or revised final
assessment shall be accompanied by | ||||||
24 | a certification which recites facts
that are sufficient to show | ||||||
25 | that the Department complied with the
jurisdictional | ||||||
26 | requirements of the Act in arriving at its final
assessment or |
| |||||||
| |||||||
1 | its revised final assessment and that the taxpayer had his
| ||||||
2 | opportunity for an administrative hearing and for judicial | ||||||
3 | review,
whether he availed himself or herself of either or both | ||||||
4 | of these opportunities
or not. If the court is satisfied that | ||||||
5 | the Department complied with the
jurisdictional requirements | ||||||
6 | of the Act in arriving at its final
assessment or its revised | ||||||
7 | final assessment and that the taxpayer had his
opportunity for | ||||||
8 | an administrative hearing and for judicial review,
whether he | ||||||
9 | availed himself of either or both of these opportunities or
| ||||||
10 | not, the court shall render judgment in favor of the Department | ||||||
11 | and
against the taxpayer for the amount shown to be due by the | ||||||
12 | final
assessment or the revised final assessment, plus any | ||||||
13 | interest which may
be due, and such judgment shall be entered | ||||||
14 | in the judgment docket of the
court. Such judgment shall bear | ||||||
15 | the rate of interest as set by the Uniform
Penalty and Interest | ||||||
16 | Act, but otherwise shall have the same effect as other
| ||||||
17 | judgments. The judgment may be enforced, and all laws | ||||||
18 | applicable to sales
for the enforcement of a judgment shall be | ||||||
19 | applicable to sales made under
such judgments. The Department | ||||||
20 | shall file the certified copy of its
assessment, as herein | ||||||
21 | provided, with the Circuit Court within 6 2 years after
such | ||||||
22 | assessment becomes final except when the taxpayer consents in | ||||||
23 | writing
to an extension of such filing period, and except that | ||||||
24 | the time limitation
period on the Department's right to file | ||||||
25 | the certified copy of its
assessment with the Circuit Court | ||||||
26 | shall not run during any period of time
in which the order of |
| |||||||
| |||||||
1 | any court has the effect of enjoining or restraining
the | ||||||
2 | Department from filing such certified copy of its assessment | ||||||
3 | with the
Circuit Court.
| ||||||
4 | If, when the cause of action for a proceeding in court | ||||||
5 | accrues
against a person, he or she is out of the State, the | ||||||
6 | action may be commenced
within the times herein limited, after | ||||||
7 | his or her coming into or return to the
State; and if, after | ||||||
8 | the cause of action accrues, he or she departs from and
remains | ||||||
9 | out of the State, the time of his or her absence is no part of | ||||||
10 | the time
limited for the commencement of the action; but the | ||||||
11 | foregoing provisions
concerning absence from the State shall | ||||||
12 | not apply to any case in which,
at the time the cause of action | ||||||
13 | accrues, the party against whom the
cause of action accrues is | ||||||
14 | not a resident of this State. The time within
which a court | ||||||
15 | action is to be commenced by the Department hereunder
shall not | ||||||
16 | run from the date the taxpayer files a petition in bankruptcy
| ||||||
17 | under the Federal Bankruptcy Act until 30 days after notice of | ||||||
18 | termination
or expiration of the automatic stay imposed by the | ||||||
19 | Federal Bankruptcy Act.
| ||||||
20 | No claim shall be filed against the estate of any deceased | ||||||
21 | person or any
person under legal disability for any tax or | ||||||
22 | penalty or part of either, or
interest, except in the manner | ||||||
23 | prescribed and within the time limited by
the Probate Act of | ||||||
24 | 1975, as amended.
| ||||||
25 | The collection of tax or penalty or interest by any means | ||||||
26 | provided
for herein shall not be a bar to any prosecution under |
| |||||||
| |||||||
1 | this Act.
| ||||||
2 | In addition to any penalty provided for in this Act, any | ||||||
3 | amount of
tax which is not paid when due shall bear interest at | ||||||
4 | the rate and in the
manner specified in Sections 3-2 and 3-9 of | ||||||
5 | the Uniform Penalty and
Interest Act from the date when such | ||||||
6 | tax becomes past due until such tax is
paid or a judgment | ||||||
7 | therefor is obtained by the Department. If the time for
making | ||||||
8 | or completing an audit of a taxpayer's books and records is | ||||||
9 | extended
with the taxpayer's consent, at the request of and for | ||||||
10 | the convenience of
the Department, beyond the date on which the | ||||||
11 | statute of limitations upon
the issuance of a notice of tax | ||||||
12 | liability by the Department otherwise would
run, no interest | ||||||
13 | shall accrue during the period of such extension or until
a | ||||||
14 | Notice of Tax Liability is issued, whichever occurs first.
| ||||||
15 | In addition to any other remedy provided by this Act, and | ||||||
16 | regardless
of whether the Department is making or intends to | ||||||
17 | make use of such other
remedy, where a corporation or limited | ||||||
18 | liability company registered under
this Act violates the | ||||||
19 | provisions of this Act or of any rule or regulation
promulgated | ||||||
20 | thereunder, the Department may give notice to the Attorney | ||||||
21 | General
of the identity of such a corporation or limited | ||||||
22 | liability company and of the
violations committed by such a | ||||||
23 | corporation or limited liability company, for
such action as is | ||||||
24 | not already provided for by this Act and as the Attorney
| ||||||
25 | General may deem appropriate.
| ||||||
26 | If the Department determines that an amount of tax or |
| |||||||
| |||||||
1 | penalty or interest
was incorrectly assessed, whether as the | ||||||
2 | result of a mistake of fact or an
error of law, the Department | ||||||
3 | shall waive the amount of tax or penalty or
interest that | ||||||
4 | accrued due to the incorrect assessment.
| ||||||
5 | (Source: P.A. 87-193; 87-205; 87-895; 88-480.)
| ||||||
6 | (35 ILCS 120/5f) (from Ch. 120, par. 444f)
| ||||||
7 | Sec. 5f.
In addition to any other remedy provided for by | ||||||
8 | the laws of
this State, if the tax imposed by this Act is not | ||||||
9 | paid within the time
required by this Act, the Department, or | ||||||
10 | some person designated by it,
may cause a demand to be made on | ||||||
11 | the taxpayer for the payment of the
tax. If the tax remains | ||||||
12 | unpaid for 10 days after demand has been made
and no | ||||||
13 | proceedings have been taken for review, the Department may | ||||||
14 | issue
a warrant directed to the sheriff of any county of the | ||||||
15 | State or to any
State officer authorized to serve process, | ||||||
16 | commanding the sheriff or
other officer to levy upon property | ||||||
17 | and rights to property (whether real
or personal, tangible or | ||||||
18 | intangible) of the taxpayer, without exemption,
found within | ||||||
19 | his or her jurisdiction, for the
payment of the amount of | ||||||
20 | unpaid tax with the added penalties, interest
and the cost of | ||||||
21 | executing the warrant. The term "levy" includes the power
of | ||||||
22 | distraint and seizure by any means. In any case in which the | ||||||
23 | warrant
to levy has been issued, the sheriff or other person to | ||||||
24 | whom the warrant
was directed may seize and sell such property | ||||||
25 | or rights to property. Such
warrant shall be returned
to the |
| |||||||
| |||||||
1 | Department together with the money collected by virtue of the
| ||||||
2 | warrant within the time specified in the warrant, which may not | ||||||
3 | be less
than 20 nor more than 90 days from the date of the | ||||||
4 | warrant. The sheriff
or other officer to whom such warrant is | ||||||
5 | directed shall proceed in the same
manner as is
prescribed by | ||||||
6 | law for proceeding
against property to enforce
judgments which | ||||||
7 | are entered by a circuit court of this State,
and is entitled | ||||||
8 | to the same fees for his or her
services in executing the | ||||||
9 | warrant, to be collected in the same manner.
The Department, or | ||||||
10 | some officer, employee or agent designated by it, may
bid for | ||||||
11 | and purchase any such property sold.
| ||||||
12 | No proceedings for a levy under this Section may be | ||||||
13 | commenced more
than 20 years after the latest date for filing | ||||||
14 | of the notice of lien
under Section 5b of
this Act, without | ||||||
15 | regard to whether such notice was actually filed.
| ||||||
16 | Any officer or employee of the Department designated in | ||||||
17 | writing by the
Director is authorized to serve process under | ||||||
18 | this Section to levy upon
accounts or other intangible assets | ||||||
19 | of a taxpayer held by a financial
organization, as defined by | ||||||
20 | Section 1501 of the Illinois Income Tax Act.
In addition to any | ||||||
21 | other provisions of this Section, any officer or
employee of | ||||||
22 | the Department designated in writing by the Director may levy
| ||||||
23 | upon the following property and rights to property belonging to | ||||||
24 | a taxpayer:
contractual payments, accounts and notes | ||||||
25 | receivable and other evidences of
debt, and interest on bonds, | ||||||
26 | by serving a notice of levy on the person
making such payment. |
| |||||||
| |||||||
1 | Levy shall not be made until the Department has
caused a demand | ||||||
2 | to be made on the taxpayer in the manner provided above.
In | ||||||
3 | addition to any other provisions of this Section, any officer | ||||||
4 | or
employee of the Department designated in writing by the | ||||||
5 | Director, may levy
upon the salary, wages, commissions and | ||||||
6 | bonuses of any employee, including officers, employees, or | ||||||
7 | elected officials of
the
United States
as authorized by Section | ||||||
8 | 5520a of the Government Organization and Employees
Act (5 | ||||||
9 | U.S.C. 5520a), but not upon the salary or wages of officers, | ||||||
10 | employees,
or elected officials of any state other than this | ||||||
11 | State, by serving a notice of
levy on the employer. Levy shall | ||||||
12 | not be made until the Department has
caused a demand to be made | ||||||
13 | on the employee in the manner provided above.
The provisions of | ||||||
14 | Section 12-803 of the Code of Civil Procedure relating
to | ||||||
15 | maximum compensation subject to collection under wage | ||||||
16 | deduction orders
shall apply to all levies made upon | ||||||
17 | compensation under this Section.
To the extent of the amount | ||||||
18 | due on the levy, the employer or other person
making payments | ||||||
19 | to the taxpayer shall hold any non-exempt wages or other
| ||||||
20 | payments due or which subsequently come due. The levy or | ||||||
21 | balance due
thereon is a lien on wages or other payments due at | ||||||
22 | the time of the service
of the notice of levy, and such lien | ||||||
23 | shall continue as to subsequent
earnings and other payments | ||||||
24 | until the total amount due upon the levy is
paid, except that | ||||||
25 | such lien on subsequent earnings or other payments shall
| ||||||
26 | terminate sooner if the employment relationship is terminated |
| |||||||
| |||||||
1 | or if the
notice of levy is rescinded or modified. The employer | ||||||
2 | or other person
making payments to the taxpayer shall file, on | ||||||
3 | or before the return dates
stated in the notice of levy (which | ||||||
4 | shall not be more often than bimonthly)
a written answer under | ||||||
5 | oath to interrogatories, setting forth the amount
due as wages | ||||||
6 | or other payments to the taxpayer for the payment periods
| ||||||
7 | ending immediately prior to the appropriate return date. An | ||||||
8 | employer or other person failing to file, before the return | ||||||
9 | date stated in the notice of levy, a written answer under oath | ||||||
10 | to interrogatories, setting forth the amount due as wages or | ||||||
11 | other payments to the taxpayer for the payment periods ending | ||||||
12 | immediately prior to the appropriate return date is guilty of a | ||||||
13 | petty offense and shall be fined $500 for a first offense and | ||||||
14 | $1,000 for a second or any subsequent offense. A lien obtained
| ||||||
15 | hereunder shall have priority over any subsequent lien obtained | ||||||
16 | pursuant to
Section 12-808 of the Code of Civil Procedure, | ||||||
17 | except that liens for the
support of a spouse or dependent | ||||||
18 | children shall have priority over all
liens obtained hereunder.
| ||||||
19 | In any case where property or rights to property have been | ||||||
20 | seized by an
officer of the Illinois Department of Law | ||||||
21 | Enforcement, or successor agency
thereto, under the authority | ||||||
22 | of
a warrant to levy issued by the Department of Revenue, the | ||||||
23 | Department of
Revenue may take possession of and may sell such | ||||||
24 | property or rights to
property and the Department of Revenue | ||||||
25 | may contract with third persons to
conduct sales of such | ||||||
26 | property or rights to the property. In the conduct of
such |
| |||||||
| |||||||
1 | sales, the Department of Revenue shall proceed in the same | ||||||
2 | manner as
is prescribed by law for proceeding against property | ||||||
3 | to enforce judgments
which are entered by a circuit court of | ||||||
4 | this State. If, in the Department's
opinion, no offer to | ||||||
5 | purchase at such sale is acceptable and the State's
interest | ||||||
6 | would be better served by retaining the property for sale at a
| ||||||
7 | later date, then the Department may decline to accept any bid | ||||||
8 | and may
retain the property for sale at a later date.
| ||||||
9 | (Source: P.A. 89-399, eff. 8-20-95.)
| ||||||
10 | Section 25. The Illinois Vehicle Code is amended by | ||||||
11 | changing Section 2-123 as follows:
| ||||||
12 | (625 ILCS 5/2-123) (from Ch. 95 1/2, par. 2-123)
| ||||||
13 | Sec. 2-123. Sale and Distribution of Information.
| ||||||
14 | (a) Except as otherwise provided in this Section, the | ||||||
15 | Secretary may make the
driver's license, vehicle and title | ||||||
16 | registration lists, in part or in whole,
and any statistical | ||||||
17 | information derived from these lists available to local
| ||||||
18 | governments, elected state officials, state educational | ||||||
19 | institutions, and all
other governmental units of the State and | ||||||
20 | Federal
Government
requesting them for governmental purposes. | ||||||
21 | The Secretary shall require any such
applicant for services to | ||||||
22 | pay for the costs of furnishing such services and the
use of | ||||||
23 | the equipment involved, and in addition is empowered to | ||||||
24 | establish prices
and charges for the services so furnished and |
| |||||||
| |||||||
1 | for the use of the electronic
equipment utilized.
| ||||||
2 | (b) The Secretary is further empowered to and he may, in | ||||||
3 | his discretion,
furnish to any applicant, other than listed in | ||||||
4 | subsection (a) of this Section,
vehicle or driver data on a | ||||||
5 | computer tape, disk, other electronic format or
computer | ||||||
6 | processable medium, or printout at a fixed fee of
$250 for | ||||||
7 | orders received before October 1, 2003 and $500 for orders | ||||||
8 | received
on or after October 1, 2003, in advance, and require | ||||||
9 | in addition a
further sufficient
deposit based upon the | ||||||
10 | Secretary of State's estimate of the total cost of the
| ||||||
11 | information requested and a charge of $25 for orders received | ||||||
12 | before October
1, 2003 and $50 for orders received on or after | ||||||
13 | October 1, 2003, per 1,000
units or part
thereof identified or | ||||||
14 | the actual cost, whichever is greater. The Secretary is
| ||||||
15 | authorized to refund any difference between the additional | ||||||
16 | deposit and the
actual cost of the request. This service shall | ||||||
17 | not be in lieu of an abstract
of a driver's record nor of a | ||||||
18 | title or registration search. This service may
be limited to | ||||||
19 | entities purchasing a minimum number of records as required by
| ||||||
20 | administrative rule. The information
sold pursuant to this | ||||||
21 | subsection shall be the entire vehicle or driver data
list, or | ||||||
22 | part thereof. The information sold pursuant to this subsection
| ||||||
23 | shall not contain personally identifying information unless | ||||||
24 | the information is
to be used for one of the purposes | ||||||
25 | identified in subsection (f-5) of this
Section. Commercial | ||||||
26 | purchasers of driver and vehicle record databases shall
enter |
| |||||||
| |||||||
1 | into a written agreement with the Secretary of State that | ||||||
2 | includes
disclosure of the commercial use of the information to | ||||||
3 | be purchased. | ||||||
4 | (b-1) The Secretary is further empowered to and may, in his | ||||||
5 | or her discretion, furnish vehicle or driver data on a computer | ||||||
6 | tape, disk, or other electronic format or computer processible | ||||||
7 | medium, at no fee, to any State or local governmental agency | ||||||
8 | that uses the information provided by the Secretary to transmit | ||||||
9 | data back to the Secretary that enables the Secretary to | ||||||
10 | maintain accurate driving records, including dispositions of | ||||||
11 | traffic cases. This information may be provided without fee not | ||||||
12 | more often than once every 6 months.
| ||||||
13 | (c) Secretary of State may issue registration lists. The | ||||||
14 | Secretary
of State may compile a list of all registered
| ||||||
15 | vehicles. Each list of registered vehicles shall be arranged | ||||||
16 | serially
according to the registration numbers assigned to | ||||||
17 | registered vehicles and
may contain in addition the names and | ||||||
18 | addresses of registered owners and
a brief description of each | ||||||
19 | vehicle including the serial or other
identifying number | ||||||
20 | thereof. Such compilation may be in such form as in the
| ||||||
21 | discretion of the Secretary of State may seem best for the | ||||||
22 | purposes intended.
| ||||||
23 | (d) The Secretary of State shall furnish no more than 2 | ||||||
24 | current available
lists of such registrations to the sheriffs | ||||||
25 | of all counties and to the chiefs
of police of all cities and | ||||||
26 | villages and towns of 2,000 population and over
in this State |
| |||||||
| |||||||
1 | at no cost. Additional copies may be purchased by the sheriffs
| ||||||
2 | or chiefs of police at the fee
of $500 each or at the cost of | ||||||
3 | producing the list as determined
by the Secretary of State. | ||||||
4 | Such lists are to be used for governmental
purposes only.
| ||||||
5 | (e) (Blank).
| ||||||
6 | (e-1) (Blank).
| ||||||
7 | (f) The Secretary of State shall make a title or | ||||||
8 | registration search of the
records of his office and a written | ||||||
9 | report on the same for any person, upon
written application of | ||||||
10 | such person, accompanied by a fee of $5 for
each registration | ||||||
11 | or title search. The written application shall set forth
the | ||||||
12 | intended use of the requested information. No fee shall be | ||||||
13 | charged for a
title or
registration search, or for the | ||||||
14 | certification thereof requested by a government
agency. The | ||||||
15 | report of the title or registration search shall not contain
| ||||||
16 | personally identifying information unless the request for a | ||||||
17 | search was made for
one of the purposes identified in | ||||||
18 | subsection (f-5) of this Section. The report of the title or | ||||||
19 | registration search shall not contain highly
restricted | ||||||
20 | personal
information unless specifically authorized by this | ||||||
21 | Code.
| ||||||
22 | The Secretary of State shall certify a title or | ||||||
23 | registration record upon
written request. The fee for | ||||||
24 | certification shall be $5 in addition
to the fee required for a | ||||||
25 | title or registration search. Certification shall
be made under | ||||||
26 | the signature of the Secretary of State and shall be
|
| |||||||
| |||||||
1 | authenticated by Seal of the Secretary of State.
| ||||||
2 | The Secretary of State may notify the vehicle owner or | ||||||
3 | registrant of
the request for purchase of his title or | ||||||
4 | registration information as the
Secretary deems appropriate.
| ||||||
5 | No information shall be released to the requestor until | ||||||
6 | expiration of a
10 day period. This 10 day period shall not | ||||||
7 | apply to requests for
information made by law enforcement | ||||||
8 | officials, government agencies,
financial institutions, | ||||||
9 | attorneys, insurers, employers, automobile
associated | ||||||
10 | businesses, persons licensed as a private detective or firms
| ||||||
11 | licensed as a private detective agency under the Private | ||||||
12 | Detective, Private
Alarm, Private Security, Fingerprint | ||||||
13 | Vendor, and Locksmith Act of 2004, who are employed by or are
| ||||||
14 | acting on
behalf of law enforcement officials, government | ||||||
15 | agencies, financial
institutions, attorneys, insurers, | ||||||
16 | employers, automobile associated businesses,
and other | ||||||
17 | business entities for purposes consistent with the Illinois | ||||||
18 | Vehicle
Code, the vehicle owner or registrant or other entities | ||||||
19 | as the Secretary may
exempt by rule and regulation.
| ||||||
20 | Any misrepresentation made by a requestor of title or | ||||||
21 | vehicle information
shall be punishable as a petty offense, | ||||||
22 | except in the case of persons
licensed as a private detective | ||||||
23 | or firms licensed as a private detective agency
which shall be | ||||||
24 | subject to disciplinary sanctions under Section 40-10 of the
| ||||||
25 | Private Detective, Private Alarm, Private Security, | ||||||
26 | Fingerprint Vendor, and Locksmith Act of 2004.
|
| |||||||
| |||||||
1 | (f-5) The Secretary of State shall not disclose or | ||||||
2 | otherwise make
available to
any person or entity any personally | ||||||
3 | identifying information obtained by the
Secretary
of State in | ||||||
4 | connection with a driver's license, vehicle, or title | ||||||
5 | registration
record
unless the information is disclosed for one | ||||||
6 | of the following purposes:
| ||||||
7 | (1) For use by any government agency, including any | ||||||
8 | court or law
enforcement agency, in carrying out its | ||||||
9 | functions, or any private person or
entity acting on behalf | ||||||
10 | of a federal, State, or local agency in carrying out
its
| ||||||
11 | functions.
| ||||||
12 | (2) For use in connection with matters of motor vehicle | ||||||
13 | or driver safety
and theft; motor vehicle emissions; motor | ||||||
14 | vehicle product alterations, recalls,
or advisories; | ||||||
15 | performance monitoring of motor vehicles, motor vehicle | ||||||
16 | parts,
and dealers; and removal of non-owner records from | ||||||
17 | the original owner
records of motor vehicle manufacturers.
| ||||||
18 | (3) For use in the normal course of business by a | ||||||
19 | legitimate business or
its agents, employees, or | ||||||
20 | contractors, but only:
| ||||||
21 | (A) to verify the accuracy of personal information | ||||||
22 | submitted by
an individual to the business or its | ||||||
23 | agents, employees, or contractors;
and
| ||||||
24 | (B) if such information as so submitted is not | ||||||
25 | correct or is no
longer correct, to obtain the correct | ||||||
26 | information, but only for the
purposes of preventing |
| |||||||
| |||||||
1 | fraud by, pursuing legal remedies against, or
| ||||||
2 | recovering on a debt or security interest against, the | ||||||
3 | individual.
| ||||||
4 | (4) For use in research activities and for use in | ||||||
5 | producing statistical
reports, if the personally | ||||||
6 | identifying information is not published,
redisclosed, or | ||||||
7 | used to
contact individuals.
| ||||||
8 | (5) For use in connection with any civil, criminal, | ||||||
9 | administrative, or
arbitral proceeding in any federal, | ||||||
10 | State, or local court or agency or before
any
| ||||||
11 | self-regulatory body, including the service of process, | ||||||
12 | investigation in
anticipation of litigation, and the | ||||||
13 | execution or enforcement of judgments and
orders, or | ||||||
14 | pursuant to an order of a federal, State, or local court.
| ||||||
15 | (6) For use by any insurer or insurance support | ||||||
16 | organization or by a
self-insured entity or its agents, | ||||||
17 | employees, or contractors in connection with
claims | ||||||
18 | investigation activities, antifraud activities, rating, or | ||||||
19 | underwriting.
| ||||||
20 | (7) For use in providing notice to the owners of towed | ||||||
21 | or
impounded vehicles.
| ||||||
22 | (8) For use by any person licensed as a private | ||||||
23 | detective or firm licensed as a private
detective agency | ||||||
24 | under
the Private Detective, Private Alarm, Private | ||||||
25 | Security, Fingerprint Vendor, and Locksmith Act of
2004, | ||||||
26 | private investigative agency or security service
licensed |
| |||||||
| |||||||
1 | in Illinois for any purpose permitted under this | ||||||
2 | subsection.
| ||||||
3 | (9) For use by an employer or its agent or insurer to | ||||||
4 | obtain or verify
information relating to a holder of a | ||||||
5 | commercial driver's license that is
required under chapter | ||||||
6 | 313 of title 49 of the United States Code.
| ||||||
7 | (10) For use in connection with the operation of | ||||||
8 | private toll
transportation facilities.
| ||||||
9 | (11) For use by any requester, if the requester | ||||||
10 | demonstrates it has
obtained the written consent of the | ||||||
11 | individual to whom the information
pertains.
| ||||||
12 | (12) For use by members of the news media, as defined | ||||||
13 | in
Section 1-148.5, for the purpose of newsgathering when | ||||||
14 | the request relates to
the
operation of a motor vehicle or | ||||||
15 | public safety.
| ||||||
16 | (13) For any other use specifically authorized by law, | ||||||
17 | if that use is
related to the operation of a motor vehicle | ||||||
18 | or public safety. | ||||||
19 | (14) For use by the Department of Revenue in the | ||||||
20 | administration of any tax administered by the Department of | ||||||
21 | Revenue or in the collection of any tax or debt that the | ||||||
22 | Department of Revenue is authorized or required by law to | ||||||
23 | collect. The Secretary of State may disclose or otherwise | ||||||
24 | make available to the Department social security numbers | ||||||
25 | for these purposes. | ||||||
26 | (f-6) The Secretary of State shall not disclose or |
| |||||||
| |||||||
1 | otherwise make
available to any
person or entity any highly | ||||||
2 | restricted personal information obtained by the
Secretary of
| ||||||
3 | State in connection with a driver's license, vehicle, or
title | ||||||
4 | registration
record unless
specifically authorized by this | ||||||
5 | Code.
| ||||||
6 | (g) 1. The Secretary of State may, upon receipt of a | ||||||
7 | written request
and a fee of $6 before October 1, 2003 and | ||||||
8 | a fee of $12 on and after October
1, 2003, furnish to the | ||||||
9 | person or agency so requesting a
driver's record. Such | ||||||
10 | document may include a record of: current driver's
license | ||||||
11 | issuance information, except that the information on | ||||||
12 | judicial driving
permits shall be available only as | ||||||
13 | otherwise provided by this Code;
convictions; orders | ||||||
14 | entered revoking, suspending or cancelling a
driver's
| ||||||
15 | license or privilege; and notations of accident | ||||||
16 | involvement. All other
information, unless otherwise | ||||||
17 | permitted by
this Code, shall remain confidential. | ||||||
18 | Information released pursuant to a
request for a driver's | ||||||
19 | record shall not contain personally identifying
| ||||||
20 | information, unless the request for the driver's record was | ||||||
21 | made for one of the
purposes set forth in subsection (f-5) | ||||||
22 | of this Section. The Secretary of State may, without fee, | ||||||
23 | allow a parent or guardian of a person under the age of 18 | ||||||
24 | years, who holds an instruction permit or graduated | ||||||
25 | driver's license, to view that person's driving record | ||||||
26 | online, through a computer connection.
The parent or |
| |||||||
| |||||||
1 | guardian's online access to the driving record will | ||||||
2 | terminate when the instruction permit or graduated | ||||||
3 | driver's license holder reaches the age of 18.
| ||||||
4 | 2. The Secretary of State shall not disclose or | ||||||
5 | otherwise make available
to any
person or
entity any highly | ||||||
6 | restricted personal information obtained by the Secretary | ||||||
7 | of
State in
connection with a driver's license, vehicle, or | ||||||
8 | title
registration record
unless specifically
authorized | ||||||
9 | by this Code. The Secretary of State may certify an | ||||||
10 | abstract of a driver's record
upon written request | ||||||
11 | therefor. Such certification
shall be made under the | ||||||
12 | signature of the Secretary of State and shall be
| ||||||
13 | authenticated by the Seal of his office.
| ||||||
14 | 3. All requests for driving record information shall be | ||||||
15 | made in a manner
prescribed by the Secretary and shall set | ||||||
16 | forth the intended use of the
requested information.
| ||||||
17 | The Secretary of State may notify the affected driver | ||||||
18 | of the request
for purchase of his driver's record as the | ||||||
19 | Secretary deems appropriate.
| ||||||
20 | No information shall be released to the requester until | ||||||
21 | expiration of a
10 day period. This 10 day period shall not | ||||||
22 | apply to requests for information
made by law enforcement | ||||||
23 | officials, government agencies, financial institutions,
| ||||||
24 | attorneys, insurers, employers, automobile associated | ||||||
25 | businesses, persons
licensed as a private detective or | ||||||
26 | firms licensed as a private detective agency
under the |
| |||||||
| |||||||
1 | Private Detective, Private Alarm, Private Security, | ||||||
2 | Fingerprint Vendor, and Locksmith Act
of 2004,
who are | ||||||
3 | employed by or are acting on behalf of law enforcement | ||||||
4 | officials,
government agencies, financial institutions, | ||||||
5 | attorneys, insurers, employers,
automobile associated | ||||||
6 | businesses, and other business entities for purposes
| ||||||
7 | consistent with the Illinois Vehicle Code, the affected | ||||||
8 | driver or other
entities as the Secretary may exempt by | ||||||
9 | rule and regulation.
| ||||||
10 | Any misrepresentation made by a requestor of driver | ||||||
11 | information shall
be punishable as a petty offense, except | ||||||
12 | in the case of persons licensed as
a private detective or | ||||||
13 | firms licensed as a private detective agency which shall
be | ||||||
14 | subject to disciplinary sanctions under Section 40-10 of | ||||||
15 | the Private
Detective, Private Alarm, Private Security, | ||||||
16 | Fingerprint Vendor, and Locksmith Act of 2004.
| ||||||
17 | 4. The Secretary of State may furnish without fee, upon | ||||||
18 | the written
request of a law enforcement agency, any | ||||||
19 | information from a driver's
record on file with the | ||||||
20 | Secretary of State when such information is required
in the | ||||||
21 | enforcement of this Code or any other law relating to the | ||||||
22 | operation
of motor vehicles, including records of | ||||||
23 | dispositions; documented
information involving the use of | ||||||
24 | a motor vehicle; whether such individual
has, or previously | ||||||
25 | had, a driver's license; and the address and personal
| ||||||
26 | description as reflected on said driver's record.
|
| |||||||
| |||||||
1 | 5. Except as otherwise provided in this Section, the | ||||||
2 | Secretary of
State may furnish, without fee, information | ||||||
3 | from an individual driver's
record on file, if a written | ||||||
4 | request therefor is submitted
by any public transit system | ||||||
5 | or authority, public defender, law enforcement
agency, a | ||||||
6 | state or federal agency, or an Illinois local | ||||||
7 | intergovernmental
association, if the request is for the | ||||||
8 | purpose of a background check of
applicants for employment | ||||||
9 | with the requesting agency, or for the purpose of
an | ||||||
10 | official investigation conducted by the agency, or to | ||||||
11 | determine a
current address for the driver so public funds | ||||||
12 | can be recovered or paid to
the driver, or for any other | ||||||
13 | purpose set forth in subsection (f-5)
of this Section.
| ||||||
14 | The Secretary may also furnish the courts a copy of an | ||||||
15 | abstract of a
driver's record, without fee, subsequent to | ||||||
16 | an arrest for a violation of
Section 11-501 or a similar | ||||||
17 | provision of a local ordinance. Such abstract
may include | ||||||
18 | records of dispositions; documented information involving
| ||||||
19 | the use of a motor vehicle as contained in the current | ||||||
20 | file; whether such
individual has, or previously had, a | ||||||
21 | driver's license; and the address and
personal description | ||||||
22 | as reflected on said driver's record.
| ||||||
23 | 6. Any certified abstract issued by the Secretary of | ||||||
24 | State or
transmitted electronically by the Secretary of | ||||||
25 | State pursuant to this
Section,
to a court or on request of | ||||||
26 | a law enforcement agency, for the record of a
named person |
| |||||||
| |||||||
1 | as to the status of the person's driver's license shall be
| ||||||
2 | prima facie evidence of the facts therein stated and if the | ||||||
3 | name appearing
in such abstract is the same as that of a | ||||||
4 | person named in an information or
warrant, such abstract | ||||||
5 | shall be prima facie evidence that the person named
in such | ||||||
6 | information or warrant is the same person as the person | ||||||
7 | named in
such abstract and shall be admissible for any | ||||||
8 | prosecution under this Code and
be admitted as proof of any | ||||||
9 | prior conviction or proof of records, notices, or
orders | ||||||
10 | recorded on individual driving records maintained by the | ||||||
11 | Secretary of
State.
| ||||||
12 | 7. Subject to any restrictions contained in the | ||||||
13 | Juvenile Court Act of
1987, and upon receipt of a proper | ||||||
14 | request and a fee of $6 before October 1,
2003 and a fee of | ||||||
15 | $12 on or after October 1, 2003, the
Secretary of
State | ||||||
16 | shall provide a driver's record to the affected driver, or | ||||||
17 | the affected
driver's attorney, upon verification. Such | ||||||
18 | record shall contain all the
information referred to in | ||||||
19 | paragraph 1 of this subsection (g) plus: any
recorded | ||||||
20 | accident involvement as a driver; information recorded | ||||||
21 | pursuant to
subsection (e) of Section 6-117 and paragraph | ||||||
22 | (4) of subsection (a) of
Section 6-204 of this Code. All | ||||||
23 | other information, unless otherwise permitted
by this | ||||||
24 | Code, shall remain confidential.
| ||||||
25 | (h) The Secretary shall not disclose social security | ||||||
26 | numbers or any associated information obtained from the Social |
| |||||||
| |||||||
1 | Security Administration except pursuant
to a written request | ||||||
2 | by, or with the prior written consent of, the
individual | ||||||
3 | except: (1) to officers and employees of the Secretary
who
have | ||||||
4 | a need to know the social security numbers in performance of | ||||||
5 | their
official duties, (2) to law enforcement officials for a | ||||||
6 | lawful, civil or
criminal law enforcement investigation, and if | ||||||
7 | the head of the law enforcement
agency has made a written | ||||||
8 | request to the Secretary specifying the law
enforcement | ||||||
9 | investigation for which the social security numbers are being
| ||||||
10 | sought, (3) to the United States Department of Transportation, | ||||||
11 | or any other
State, pursuant to the administration and | ||||||
12 | enforcement of the Commercial
Motor Vehicle Safety Act of 1986, | ||||||
13 | (4) pursuant to the order of a court
of competent jurisdiction, | ||||||
14 | or (5) to the Department of Healthcare and Family Services | ||||||
15 | (formerly Department of Public Aid) for
utilization
in the | ||||||
16 | child support enforcement duties assigned to that Department | ||||||
17 | under
provisions of the Illinois Public Aid Code after the | ||||||
18 | individual has received advanced
meaningful notification of | ||||||
19 | what redisclosure is sought by the Secretary in
accordance with | ||||||
20 | the federal Privacy Act.
| ||||||
21 | (i) (Blank).
| ||||||
22 | (j) Medical statements or medical reports received in the | ||||||
23 | Secretary of
State's Office shall be confidential. No | ||||||
24 | confidential information may be
open to public inspection or | ||||||
25 | the contents disclosed to anyone, except
officers and employees | ||||||
26 | of the Secretary who have a need to know the information
|
| |||||||
| |||||||
1 | contained in the medical reports and the Driver License Medical | ||||||
2 | Advisory
Board, unless so directed by an order of a court of | ||||||
3 | competent jurisdiction.
| ||||||
4 | (k) All fees collected under this Section shall be paid | ||||||
5 | into the Road
Fund of the State Treasury, except that (i) for | ||||||
6 | fees collected before October
1, 2003, $3 of the $6 fee for a
| ||||||
7 | driver's record shall be paid into the Secretary of State | ||||||
8 | Special Services
Fund, (ii) for fees collected on and after | ||||||
9 | October 1, 2003, of the $12 fee
for a driver's record, $3 shall | ||||||
10 | be paid into the Secretary of State Special
Services Fund and | ||||||
11 | $6 shall be paid into the General Revenue Fund, and (iii) for
| ||||||
12 | fees collected on and after October 1, 2003, 50% of the amounts | ||||||
13 | collected
pursuant to subsection (b) shall be paid into the | ||||||
14 | General Revenue Fund.
| ||||||
15 | (l) (Blank).
| ||||||
16 | (m) Notations of accident involvement that may be disclosed | ||||||
17 | under this
Section shall not include notations relating to | ||||||
18 | damage to a vehicle or other
property being transported by a | ||||||
19 | tow truck. This information shall remain
confidential, | ||||||
20 | provided that nothing in this subsection (m) shall limit
| ||||||
21 | disclosure of any notification of accident involvement to any | ||||||
22 | law enforcement
agency or official.
| ||||||
23 | (n) Requests made by the news media for driver's license, | ||||||
24 | vehicle, or
title registration information may be furnished | ||||||
25 | without charge or at a reduced
charge, as determined by the | ||||||
26 | Secretary, when the specific purpose for
requesting the |
| |||||||
| |||||||
1 | documents is deemed to be in the public interest. Waiver or
| ||||||
2 | reduction of the fee is in the public interest if the principal | ||||||
3 | purpose of the
request is to access and disseminate information | ||||||
4 | regarding the health, safety,
and welfare or the legal rights | ||||||
5 | of the general public and is not for the
principal purpose of | ||||||
6 | gaining a personal or commercial benefit.
The information | ||||||
7 | provided pursuant to this subsection shall not contain
| ||||||
8 | personally identifying information unless the information is | ||||||
9 | to be used for one
of the
purposes identified in subsection | ||||||
10 | (f-5) of this Section.
| ||||||
11 | (o) The redisclosure of personally identifying information
| ||||||
12 | obtained
pursuant
to this Section is prohibited, except to the | ||||||
13 | extent necessary to effectuate the
purpose
for which the | ||||||
14 | original disclosure of the information was permitted.
| ||||||
15 | (p) The Secretary of State is empowered to adopt rules
to
| ||||||
16 | effectuate this Section.
| ||||||
17 | (Source: P.A. 94-56, eff. 6-17-05; 95-201, eff. 1-1-08; 95-287, | ||||||
18 | eff. 1-1-08; 95-331, eff. 8-21-07; 95-613, eff. 9-11-07; | ||||||
19 | 95-876, eff. 8-21-08.)
| ||||||
20 | Section 99. Effective date. This Act takes effect upon | ||||||
21 | becoming law.
|