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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | ARTICLE 5 | ||||||
5 | Section 5-1. Short title. This Act may be cited as the | ||||||
6 | Reciprocal Tax Collection Act. | ||||||
7 | Section 5-5. Collection of tax liabilities of other states | ||||||
8 | and the District of Columbia.
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9 | (a) Definitions. For purposes of this Section: | ||||||
10 | (1) "Taxpayer" means any person identified by a | ||||||
11 | claimant state under this Section as owing taxes to a | ||||||
12 | claimant state. | ||||||
13 | (2) "Claimant state" means any other state of the | ||||||
14 | United States or the District of Columbia with whom the | ||||||
15 | Director has entered an agreement for reciprocal | ||||||
16 | collection of taxes under Section 2505-640 of the | ||||||
17 | Department of Revenue Law of the Civil Administrative Code | ||||||
18 | of Illinois. | ||||||
19 | (3) "Taxes" means any amount of tax imposed under the | ||||||
20 | laws of the claimant state or any political subdivision of | ||||||
21 | the claimant state, including additions to tax for | ||||||
22 | penalties and interest, that is finally due and payable to |
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1 | the claimant state by a taxpayer, and with respect to which | ||||||
2 | all administrative or judicial remedies, other than a claim | ||||||
3 | for refund of amounts collected in payment of the tax, have | ||||||
4 | been exhausted or have lapsed, and that is legally | ||||||
5 | enforceable under the laws of the claimant state against | ||||||
6 | the taxpayer, whether or not there is an outstanding | ||||||
7 | judgment for that sum. | ||||||
8 | (4) "Tax officer" means a unit or official of a | ||||||
9 | claimant state, or the duly authorized agent of that unit | ||||||
10 | or official, charged with the imposition, assessment, or | ||||||
11 | collection of taxes of that state. | ||||||
12 | (5) "Director" means the Illinois Director of Revenue. | ||||||
13 | (b) Request of claimant state for collection. | ||||||
14 | (1) Upon the request and certification of the tax | ||||||
15 | officer of a claimant state to the Director that a taxpayer | ||||||
16 | owes taxes to that claimant state, the Director may collect | ||||||
17 | those taxes, using all legal authority available to the | ||||||
18 | Department of Revenue to collect debt, and shall deposit | ||||||
19 | the amounts collected into the Reciprocal Tax Collection | ||||||
20 | Fund and order payment to the claimant state under Section | ||||||
21 | 5-10 of this Act. | ||||||
22 | (2) The certification shall include: | ||||||
23 | (A) the full name and address of the taxpayer; | ||||||
24 | (B) the taxpayer's Social Security number or | ||||||
25 | federal employer identification number; | ||||||
26 | (C) the amount of the tax for the taxable period |
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1 | sought to be collected, including a detailed statement | ||||||
2 | for each taxable period showing tax, interest, and | ||||||
3 | penalty; | ||||||
4 | (D) a statement whether the taxpayer filed a tax | ||||||
5 | return with the claimant state for the tax, and, if so, | ||||||
6 | whether that tax return was filed under
protest; and | ||||||
7 | (E) a statement that all administrative or | ||||||
8 | judicial remedies, other than a claim for refund of | ||||||
9 | amounts collected in payment of the tax, have been | ||||||
10 | exhausted or have lapsed and that the amount of taxes | ||||||
11 | is legally enforceable under the laws of that state | ||||||
12 | against the taxpayer. | ||||||
13 | (3) Upon receipt by the Director of the required | ||||||
14 | certification, the Director shall notify the taxpayer by | ||||||
15 | first-class mail to the taxpayer's last-known address that | ||||||
16 | the Director has received a request from the claimant state | ||||||
17 | to collect taxes from the taxpayer, that the taxpayer has | ||||||
18 | the right to protest the collection of those taxes by the | ||||||
19 | Director for the claimant state, that failure to file a | ||||||
20 | protest in accordance with item (4) of subsection (b) of | ||||||
21 | this Section shall constitute a waiver of any demand | ||||||
22 | against this State on account of the collection of those | ||||||
23 | taxes and that the amount, upon collection, will be paid | ||||||
24 | over to the claimant state. The notice shall include a copy | ||||||
25 | of the certification by the tax officer of the claimant | ||||||
26 | state. Sixty days after the date on which it is mailed, a |
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1 | notice under this subsection shall be final except only for | ||||||
2 | such amounts as to which the taxpayer has filed, as | ||||||
3 | provided in item (4) of subsection (b) of this Section, a | ||||||
4 | written protest with the Director. | ||||||
5 | (4) Any taxpayer notified in accordance with item (3) | ||||||
6 | of subsection (b) of this Section may, on or before the | ||||||
7 | 60th day after the mailing of the notice by the Director, | ||||||
8 | protest the collection of all or a portion of such taxes by | ||||||
9 | filing with the Director a written protest in which the | ||||||
10 | taxpayer shall set forth the grounds on which the protest | ||||||
11 | is based. If a timely protest is filed, the Director shall | ||||||
12 | refrain from collecting the taxes and shall send a copy of | ||||||
13 | the protest to the claimant state for determination of the | ||||||
14 | protest on its merits in accordance with the laws of that | ||||||
15 | state. In the case of a taxpayer that did not file a tax | ||||||
16 | return for the tax for the taxable period sought to be | ||||||
17 | collected and where the amount of taxes owed to the | ||||||
18 | claimant state is based on an assessment made against the | ||||||
19 | taxpayer by the tax officer of the claimant state, and | ||||||
20 | where the taxpayer has filed a timely protest under this | ||||||
21 | subsection, the Director shall require the claimant state | ||||||
22 | to certify that the assessment was contested before and | ||||||
23 | adjudicated by an administrative or judicial tribunal of | ||||||
24 | competent jurisdiction in the claimant state. If the | ||||||
25 | Director is satisfied that the taxpayer's written protest | ||||||
26 | is based on a bona fide contention that the claimant state |
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1 | did not have jurisdiction to tax the taxpayer, the Director | ||||||
2 | shall require the claimant state to certify that the | ||||||
3 | assessment was contested before and adjudicated by a | ||||||
4 | judicial tribunal of competent jurisdiction in the | ||||||
5 | claimant state. If the claimant state fails, on or before | ||||||
6 | the 45th day after the sending of the copy of the protest | ||||||
7 | by the Director to the claimant state, to certify to the | ||||||
8 | Director that the claimant state has reviewed the stated | ||||||
9 | grounds on which the protest is based, and to renew the | ||||||
10 | certification described in item (2) of subsection (b) of | ||||||
11 | this Section, the Director shall not collect the taxes. If | ||||||
12 | the certifications are made within that time period, and if | ||||||
13 | the Director is satisfied that the certifications are true, | ||||||
14 | accurate, and complete, the Director shall collect the tax. | ||||||
15 | Section 5-10. Expenditures from the Reciprocal Tax | ||||||
16 | Collection Fund.
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17 | (a) The Director shall order paid and the State Comptroller | ||||||
18 | shall pay from the Reciprocal Tax Collection Fund to the | ||||||
19 | claimant state the amount of taxes certified by the Director to | ||||||
20 | the Comptroller as collected under this Act on behalf of the | ||||||
21 | claimant state pursuant to a request under subsection (b) of | ||||||
22 | Section 5-5 of this Act. | ||||||
23 | (b) This Act shall constitute an irrevocable and continuing | ||||||
24 | appropriation from the Reciprocal Tax Collection Fund for the | ||||||
25 | purpose of paying amounts collected to claimant states upon the |
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1 | order of the Director in accordance with the provisions of this | ||||||
2 | Section. | ||||||
3 | Section 5-15. Effect of payment to claimant state.
Upon | ||||||
4 | payment to a claimant state of an amount certified in a request | ||||||
5 | for collection under subsection (b) of Section 5-5 of this Act, | ||||||
6 | the Director and this State shall be discharged of any | ||||||
7 | obligation or liability to a taxpayer with respect to the | ||||||
8 | amounts collected from the taxpayer and paid to the claimant | ||||||
9 | state pursuant to this Act. Any action for refund of those | ||||||
10 | amounts shall lie only against the claimant state.
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11 | Section 5-90. The Department of Revenue Law of the
Civil | ||||||
12 | Administrative Code of Illinois is amended by adding Section | ||||||
13 | 2505-640 as follows: | ||||||
14 | (20 ILCS 2505/2505-640 new) | ||||||
15 | Sec. 2505-640. Collection of taxes of other states. | ||||||
16 | (a) The Department may enter into agreements with any other | ||||||
17 | state for the reciprocal collection by the Department pursuant | ||||||
18 | to the Reciprocal Tax Collection Act of taxes owed to that | ||||||
19 | state and collection by the other state pursuant to a provision | ||||||
20 | of its law similar to the Reciprocal Tax Collection Act of | ||||||
21 | taxes owed to this State. | ||||||
22 | (b) An agreement under this Section shall contain | ||||||
23 | provisions relating to: |
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1 | (1) safeguards against the disclosure or inappropriate | ||||||
2 | use of any information that identifies, directly or | ||||||
3 | indirectly, a particular taxpayer obtained or maintained | ||||||
4 | pursuant to the agreement, or that is required to be kept | ||||||
5 | confidential under the applicable laws of either state or | ||||||
6 | of the United
States; and | ||||||
7 | (2) a minimum threshold for the amount of taxes owed by | ||||||
8 | a taxpayer to a state that would trigger the operation of | ||||||
9 | the agreement.
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10 | Section 5-95. The State Finance Act is amended by adding | ||||||
11 | Section 5.756 as follows: | ||||||
12 | (30 ILCS 105/5.756 new) | ||||||
13 | Sec. 5.756. The Reciprocal Tax Collection Fund. | ||||||
14 | ARTICLE 10 | ||||||
15 | Section 10-5. The Illinois State Collection Act of 1986 is | ||||||
16 | amended by adding Section 9 and by changing Section 10 as | ||||||
17 | follows: | ||||||
18 | (30 ILCS 210/9 new)
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19 | Sec. 9. Collection agency fees. Except where prohibited by | ||||||
20 | federal law or regulation, in the case of any liability | ||||||
21 | referred to a collection agency on or after July 1, 2010, any |
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1 | fee charged to the State by the collection agency is considered | ||||||
2 | an additional liability owed to the State, is immediately | ||||||
3 | subject to all collection procedures applicable to the | ||||||
4 | liability referred to the collection agency, and must be | ||||||
5 | separately stated in any statement or notice of the liability | ||||||
6 | issued by the collection agency to the taxpayer.
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7 | (30 ILCS 210/10)
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8 | Sec. 10. Department of Revenue Debt Collection Bureau to | ||||||
9 | assume
collection duties. | ||||||
10 | (a) The Department of Revenue's Debt Collection Bureau | ||||||
11 | shall serve as the
primary debt
collecting entity for the State | ||||||
12 | and in that role shall collect debts on behalf
of agencies of | ||||||
13 | the State. All debts owed the State of Illinois shall be
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14 | referred to the Bureau, subject to such limitations as the | ||||||
15 | Department of
Revenue shall by rule establish. The Bureau shall | ||||||
16 | utilize the Comptroller's
offset system and private collection | ||||||
17 | agencies, as well as its own collections
personnel. The Bureau | ||||||
18 | shall collect debt using all legal authority available to
the | ||||||
19 | Department of Revenue to collect debt and all legal authority | ||||||
20 | available to
the referring agency.
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21 | (b) The Bureau shall have the sole authority to let | ||||||
22 | contracts with persons
specializing in debt collection for the | ||||||
23 | collection of debt referred to and
accepted by the Bureau. Any | ||||||
24 | contract with the debt
collector shall specify that the | ||||||
25 | collector's fee shall be on a contingency
basis and that the |
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1 | debt collector shall not be entitled to collect a
contingency | ||||||
2 | fee for any debt collected through the efforts of any State | ||||||
3 | offset
system.
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4 | (c) The Department of Revenue shall adopt rules for the | ||||||
5 | certification of
debt from referring agencies and shall adopt | ||||||
6 | rules for the certification of
collection specialists to be | ||||||
7 | employed by the Bureau.
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8 | (d) The Department of Revenue shall adopt rules for | ||||||
9 | determining when a debt
referred by an agency shall be deemed | ||||||
10 | by the Bureau to be uncollectible.
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11 | (e) Once an agency's debt is deemed by the Bureau to be | ||||||
12 | uncollectible, the
Bureau shall return the debt to the | ||||||
13 | referring agency which shall then write the
debt off as | ||||||
14 | uncollectible in accordance with the requirements of the | ||||||
15 | Uncollected State Claims Act or return the debt to the Bureau | ||||||
16 | for additional
collection efforts. The Bureau shall refuse to | ||||||
17 | accept debt that has been deemed
uncollectible absent factual | ||||||
18 | assertions from the referring agency that due to
circumstances | ||||||
19 | not known at the time the debt was deemed uncollectible that | ||||||
20 | the
debt is worthy of additional collection efforts.
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21 | (f) For each debt referred, the State agency shall retain | ||||||
22 | all documents and
records relating to or supporting the debt. | ||||||
23 | In the event a debtor shall raise a
reasonable doubt as to the | ||||||
24 | validity of the debt, the Bureau may in its
discretion refer | ||||||
25 | the debt back to the referring agency for further review and
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26 | recommendation.
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1 | (g) The Department of Healthcare and Family Services shall | ||||||
2 | be exempt from the requirements of
this Section
with regard to | ||||||
3 | child support debts, the collection of which is governed by the
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4 | requirements of Title IV, Part D of the federal Social Security | ||||||
5 | Act. The
Department of Healthcare and Family Services may refer | ||||||
6 | child support debts to the Bureau, provided
that the debt | ||||||
7 | satisfies the requirements for referral of delinquent debt as
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8 | established by rule by the Department of Revenue. The Bureau | ||||||
9 | shall use all
legal means available to collect child support | ||||||
10 | debt, including those
authorizing the Department of Revenue to | ||||||
11 | collect debt and those authorizing the
Department of Healthcare | ||||||
12 | and Family Services to collect debt. All such referred debt | ||||||
13 | shall remain
an obligation under the Department of Healthcare | ||||||
14 | and Family Services' Child Support Enforcement
Program subject | ||||||
15 | to the requirements of Title IV, Part D of the federal Social
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16 | Security Act, including the continued use of federally mandated | ||||||
17 | enforcement
remedies and techniques by the Department of | ||||||
18 | Healthcare and Family Services.
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19 | (g-1) The Department of Employment Security is exempt from | ||||||
20 | subsection (a)
with regard to debts to any federal account, | ||||||
21 | including but not limited to the
Unemployment Trust Fund, and | ||||||
22 | penalties and interest assessed under the
Unemployment | ||||||
23 | Insurance Act. The Department of Employment Security may refer
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24 | those debts to the Bureau, provided the debt satisfies the | ||||||
25 | requirements for
referral of delinquent debt as established by | ||||||
26 | rule by the Department of
Revenue. The Bureau shall use all |
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1 | legal means available to collect the debts,
including those | ||||||
2 | authorizing the Department of Revenue to collect debt and those
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3 | authorizing the Department of Employment Security to collect | ||||||
4 | debt. All
referred debt shall remain an obligation to the | ||||||
5 | account to which it is owed.
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6 | (h) The Bureau may collect its costs of collecting debts on | ||||||
7 | behalf of other State agencies from those agencies in a manner | ||||||
8 | to be determined by the Director of Revenue, except that the | ||||||
9 | Bureau shall not recover any such cost on any accounts referred | ||||||
10 | by the General Assembly, the Supreme Court and other courts of | ||||||
11 | this State, and the State executive branch constitutional | ||||||
12 | officers. The Debt Collection Fund is created as a special fund | ||||||
13 | in the State
treasury. Debt collection contractors under this | ||||||
14 | Act shall receive a
contingency fee as provided by the terms of | ||||||
15 | their contracts with the Department
of Revenue. Thereafter, 20% | ||||||
16 | of all amounts collected by the
Bureau, excluding amounts | ||||||
17 | collected on behalf of the Departments of Healthcare and Family | ||||||
18 | Services (formerly Public Aid)
and Revenue,
shall be deposited | ||||||
19 | into the Debt Collection Fund, except that the Bureau shall not | ||||||
20 | impose the 20% collection fee on any accounts referred by the | ||||||
21 | General Assembly, the Supreme Court and several courts of this | ||||||
22 | State, and the State executive branch constitutional officers. | ||||||
23 | All remaining amounts
collected shall be deposited into the | ||||||
24 | General Revenue Fund unless the funds are
owed to any State | ||||||
25 | fund or funds other than the General Revenue Fund. Moneys in
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26 | the Debt Collection Fund shall be appropriated only for the |
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1 | administrative
costs of the Bureau. On the last day of each | ||||||
2 | fiscal year, unappropriated moneys
and moneys otherwise deemed | ||||||
3 | unneeded for the next fiscal year remaining in the
Debt | ||||||
4 | Collection Fund may be transferred into the General Revenue | ||||||
5 | Fund at the
Governor's reasonable discretion. The provisions of | ||||||
6 | this subsection do not
apply to debt that is exempt from | ||||||
7 | subsection (a) pursuant to subsection (g-1)
or child support | ||||||
8 | debt referred to the Bureau by the Department of Healthcare and | ||||||
9 | Family Services (formerly
Department of Public
Aid) pursuant to | ||||||
10 | this amendatory Act of the 93rd General Assembly. Collections
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11 | arising from referrals from
the Department of Healthcare and | ||||||
12 | Family Services (formerly
Department of Public Aid) shall be | ||||||
13 | deposited into such fund or funds as the
Department of | ||||||
14 | Healthcare and Family Services shall direct, in accordance with | ||||||
15 | the requirements of
Title IV, Part D of the federal Social | ||||||
16 | Security Act, applicable provisions of
State law, and the rules | ||||||
17 | of the Department of Healthcare and Family Services. | ||||||
18 | Collections arising
from referrals from the Department of | ||||||
19 | Employment Security shall be deposited
into the fund or funds | ||||||
20 | that the Department of Employment Security shall direct,
in | ||||||
21 | accordance with the requirements of Section 3304(a)(3) of the | ||||||
22 | federal
Unemployment Tax Act, Section 303(a)(4) of the federal | ||||||
23 | Social Security Act, and
the Unemployment Insurance Act.
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24 | (i) The Attorney General and the State Comptroller may | ||||||
25 | assist in the debt
collection efforts of the Bureau, as | ||||||
26 | requested by the Department of Revenue.
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1 | (j) The Director of Revenue shall report annually to the | ||||||
2 | General Assembly
and State Comptroller upon the debt collection | ||||||
3 | efforts of the Bureau. Each
report shall include an analysis of | ||||||
4 | the overdue debts owed to the State.
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5 | (k) The Department of Revenue shall adopt rules and | ||||||
6 | procedures for the
administration of this amendatory Act of the | ||||||
7 | 93rd General Assembly. The rules
shall be adopted under the
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8 | Department of Revenue's emergency rulemaking authority within | ||||||
9 | 90 days following
the effective date of this amendatory Act of | ||||||
10 | the 93rd General Assembly due to
the budget crisis threatening | ||||||
11 | the public interest.
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12 | (l) The Department of Revenue's Debt Collection Bureau's | ||||||
13 | obligations under
this
Section 10 shall be subject to | ||||||
14 | appropriation by the General Assembly.
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15 | (Source: P.A. 95-331, eff. 8-21-07; 96-493, eff. 1-1-10.)
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16 | Section 10-10. The Retailers' Occupation Tax Act is amended | ||||||
17 | by changing Section 5 as follows:
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18 | (35 ILCS 120/5) (from Ch. 120, par. 444)
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19 | Sec. 5.
In case any person engaged in the business of | ||||||
20 | selling tangible
personal property at retail fails to file a | ||||||
21 | return when and as herein
required, but thereafter, prior to | ||||||
22 | the Department's issuance of a notice
of tax liability under | ||||||
23 | this Section, files a return and pays the tax, he
shall also | ||||||
24 | pay a penalty in an amount determined in accordance with |
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1 | Section
3-3 of the Uniform Penalty and Interest Act.
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2 | In case any person engaged in the business of selling | ||||||
3 | tangible
personal property at retail files the return at the | ||||||
4 | time required by
this Act but fails to pay the tax, or any part | ||||||
5 | thereof, when due, a penalty
in an amount determined in | ||||||
6 | accordance with Section 3-3 of the Uniform
Penalty and Interest | ||||||
7 | Act shall be added thereto.
| ||||||
8 | In case any person engaged in the business of selling | ||||||
9 | tangible
personal property at retail fails to file a return | ||||||
10 | when and as herein
required, but thereafter, prior to the | ||||||
11 | Department's issuance of a notice
of tax liability under this | ||||||
12 | Section, files a return but fails to pay the
entire tax, a | ||||||
13 | penalty in an amount determined in accordance with Section
3-3 | ||||||
14 | of the Uniform Penalty and Interest Act shall be added thereto.
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15 | In case any person engaged in the business of selling | ||||||
16 | tangible
personal property at retail fails to file a return, | ||||||
17 | the Department shall
determine the amount of tax due from him | ||||||
18 | according to its best judgment
and information, which amount so | ||||||
19 | fixed by the Department shall be prima
facie correct and shall | ||||||
20 | be prima facie evidence of the correctness of
the amount of tax | ||||||
21 | due, as shown in such determination. In making any
such | ||||||
22 | determination of tax due, it shall be permissible for the
| ||||||
23 | Department to show a figure that represents the tax due for any | ||||||
24 | given
period of 6 months instead of showing the amount of tax | ||||||
25 | due for each
month separately. Proof of such determination by | ||||||
26 | the Department may be
made at any hearing before the Department |
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| |||||||
1 | or in any legal proceeding by
a reproduced copy or computer | ||||||
2 | print-out of the Department's record relating
thereto in the | ||||||
3 | name of the Department under the certificate of the Director
of | ||||||
4 | Revenue. If reproduced copies of the Department's records are | ||||||
5 | offered as
proof of such determination, the Director must | ||||||
6 | certify that those copies
are true and exact copies of records | ||||||
7 | on file with the Department. If computer
print-outs of the | ||||||
8 | Department's records are offered as proof of such
| ||||||
9 | determination, the Director must certify that those computer | ||||||
10 | print-outs are
true and exact representations of records | ||||||
11 | properly entered into standard
electronic computing equipment, | ||||||
12 | in the regular course of the Department's
business, at or | ||||||
13 | reasonably near the time of the occurrence of the facts
| ||||||
14 | recorded, from trustworthy and reliable information. Such | ||||||
15 | certified
reproduced copy or certified computer print-out | ||||||
16 | shall, without further
proof, be admitted into evidence before | ||||||
17 | the Department or in any legal
proceeding and shall be prima | ||||||
18 | facie proof of the correctness of the amount
of tax due, as | ||||||
19 | shown therein. The Department shall issue the taxpayer a
notice | ||||||
20 | of tax liability for the amount of tax claimed by the | ||||||
21 | Department to
be due, together with a penalty of 30% thereof.
| ||||||
22 | However, where the failure to file any tax return required | ||||||
23 | under this Act
on the date prescribed therefor (including any | ||||||
24 | extensions thereof), is
shown to be unintentional and | ||||||
25 | nonfraudulent and has not occurred in the 6 2
years immediately | ||||||
26 | preceding the failure to file on the prescribed date or
is due |
| |||||||
| |||||||
1 | to other reasonable cause the penalties imposed by this Act | ||||||
2 | shall
not apply.
| ||||||
3 | If such person or the legal representative of such person | ||||||
4 | files,
within 60 days after such notice, a protest to such | ||||||
5 | notice of tax
liability and requests a hearing thereon, the | ||||||
6 | Department shall give
notice to such person or the legal | ||||||
7 | representative of such person of the
time and place fixed for | ||||||
8 | such hearing, and shall hold a hearing in
conformity with the | ||||||
9 | provisions of this Act, and pursuant thereto shall
issue a | ||||||
10 | final assessment to such person or to the legal representative
| ||||||
11 | of such person for the amount found to be due as a result of | ||||||
12 | such hearing.
| ||||||
13 | If a protest to the notice of tax liability and a request | ||||||
14 | for a
hearing thereon is not filed within 60 days after such | ||||||
15 | notice, such
notice of tax liability shall become final without | ||||||
16 | the necessity of a
final assessment being issued and shall be | ||||||
17 | deemed to be a final assessment.
| ||||||
18 | After the issuance of a final assessment, or a notice of | ||||||
19 | tax
liability which becomes final without the necessity of | ||||||
20 | actually issuing
a final assessment as hereinbefore provided, | ||||||
21 | the Department, at any time
before such assessment is reduced | ||||||
22 | to judgment, may (subject to rules of
the Department) grant a | ||||||
23 | rehearing (or grant departmental review and hold
an original | ||||||
24 | hearing if no previous hearing in the matter has been held)
| ||||||
25 | upon the application of the person aggrieved. Pursuant to such | ||||||
26 | hearing
or rehearing, the Department shall issue a revised |
| |||||||
| |||||||
1 | final assessment to
such person or his legal representative for | ||||||
2 | the amount found to be due
as a result of such hearing or | ||||||
3 | rehearing.
| ||||||
4 | Except in case of failure to file a return, or with the | ||||||
5 | consent of the person
to whom the notice of tax liability is to | ||||||
6 | be issued, no notice of tax liability
shall be issued on and | ||||||
7 | after each July 1 and January 1 covering gross receipts
| ||||||
8 | received during any month or period of time more than 3 years | ||||||
9 | prior to such
July 1 and January 1, respectively, except that | ||||||
10 | if a return is not filed at the
required time, a notice of tax | ||||||
11 | liability may be issued not later than 3 years
after the time | ||||||
12 | the return is filed. The foregoing limitations upon the | ||||||
13 | issuance
of a notice of tax liability shall not apply to the | ||||||
14 | issuance of any such notice
with respect to any period of time | ||||||
15 | prior thereto in cases where the Department
has, within the | ||||||
16 | period of limitation then provided, notified a person of the
| ||||||
17 | amount of tax computed even though the Department had not | ||||||
18 | determined the amount
of tax due from such person in the manner | ||||||
19 | required herein prior to the issuance
of such notice, but in no | ||||||
20 | case shall the amount of any such notice of tax
liability for | ||||||
21 | any period otherwise barred by this Act exceed for such period
| ||||||
22 | the amount shown in the notice theretofore issued.
| ||||||
23 | If, when a tax or penalty under this Act becomes due and | ||||||
24 | payable, the
person alleged to be liable therefor is out of the | ||||||
25 | State, the notice of
tax liability may be issued within the | ||||||
26 | times herein limited after his
or her coming into or return to |
| |||||||
| |||||||
1 | the State; and if, after the tax or penalty
under this Act | ||||||
2 | becomes due and payable, the person alleged to be liable
| ||||||
3 | therefor departs from and remains out of the State, the time of | ||||||
4 | his
or her absence is no part of the time limited for the | ||||||
5 | issuance of the notice of
tax liability; but the foregoing | ||||||
6 | provisions concerning absence from the
State shall not apply to | ||||||
7 | any case in which, at the time when a tax or
penalty becomes | ||||||
8 | due under this Act, the person allegedly liable therefor
is not | ||||||
9 | a resident of this State.
| ||||||
10 | The time limitation period on the Department's right to | ||||||
11 | issue a
notice of tax liability shall not run during any period | ||||||
12 | of time in which
the order of any court has the effect of | ||||||
13 | enjoining or restraining the
Department from issuing the notice | ||||||
14 | of tax liability.
| ||||||
15 | In case of failure to pay the tax, or any portion thereof, | ||||||
16 | or any
penalty provided for in this Act, or interest, when due, | ||||||
17 | the Department may
bring suit to recover the amount of such | ||||||
18 | tax, or portion thereof, or penalty
or interest; or, if the | ||||||
19 | taxpayer has died or become a person under legal
disability, | ||||||
20 | may file a claim therefor against his estate; provided that no | ||||||
21 | such
suit with respect to any tax, or portion thereof, or | ||||||
22 | penalty, or interest
shall be instituted more than 6 2 years | ||||||
23 | after the date any proceedings in
court for review thereof have | ||||||
24 | terminated or the time for the taking
thereof has expired | ||||||
25 | without such proceedings being instituted, except
with the | ||||||
26 | consent of the person from whom such tax or penalty or interest
|
| |||||||
| |||||||
1 | is due; nor, except with such consent, shall such suit be | ||||||
2 | instituted
more than 6 2 years after the date any return is | ||||||
3 | filed with the Department
in cases where the return constitutes | ||||||
4 | the basis for the suit for unpaid
tax, or portion thereof, or | ||||||
5 | penalty provided for in this Act, or
interest: Provided that | ||||||
6 | the time limitation period on the Department's
right to bring | ||||||
7 | any such suit shall not run during any period of time in
which | ||||||
8 | the order of any court has the effect of enjoining or | ||||||
9 | restraining
the Department from bringing such suit.
| ||||||
10 | After the expiration of the period within which the person | ||||||
11 | assessed
may file an action for judicial review under the | ||||||
12 | Administrative Review Law
without such an action being filed, a | ||||||
13 | certified copy of the final
assessment or revised final | ||||||
14 | assessment of the Department may be filed
with the Circuit | ||||||
15 | Court of the county in which the taxpayer has his
principal | ||||||
16 | place of business, or of Sangamon County in those cases in
| ||||||
17 | which the taxpayer does not have his principal place of | ||||||
18 | business in this
State. The certified copy of the final | ||||||
19 | assessment or revised final
assessment shall be accompanied by | ||||||
20 | a certification which recites facts
that are sufficient to show | ||||||
21 | that the Department complied with the
jurisdictional | ||||||
22 | requirements of the Act in arriving at its final
assessment or | ||||||
23 | its revised final assessment and that the taxpayer had his
| ||||||
24 | opportunity for an administrative hearing and for judicial | ||||||
25 | review,
whether he availed himself or herself of either or both | ||||||
26 | of these opportunities
or not. If the court is satisfied that |
| |||||||
| |||||||
1 | the Department complied with the
jurisdictional requirements | ||||||
2 | of the Act in arriving at its final
assessment or its revised | ||||||
3 | final assessment and that the taxpayer had his
opportunity for | ||||||
4 | an administrative hearing and for judicial review,
whether he | ||||||
5 | availed himself of either or both of these opportunities or
| ||||||
6 | not, the court shall render judgment in favor of the Department | ||||||
7 | and
against the taxpayer for the amount shown to be due by the | ||||||
8 | final
assessment or the revised final assessment, plus any | ||||||
9 | interest which may
be due, and such judgment shall be entered | ||||||
10 | in the judgment docket of the
court. Such judgment shall bear | ||||||
11 | the rate of interest as set by the Uniform
Penalty and Interest | ||||||
12 | Act, but otherwise shall have the same effect as other
| ||||||
13 | judgments. The judgment may be enforced, and all laws | ||||||
14 | applicable to sales
for the enforcement of a judgment shall be | ||||||
15 | applicable to sales made under
such judgments. The Department | ||||||
16 | shall file the certified copy of its
assessment, as herein | ||||||
17 | provided, with the Circuit Court within 6 2 years after
such | ||||||
18 | assessment becomes final except when the taxpayer consents in | ||||||
19 | writing
to an extension of such filing period, and except that | ||||||
20 | the time limitation
period on the Department's right to file | ||||||
21 | the certified copy of its
assessment with the Circuit Court | ||||||
22 | shall not run during any period of time
in which the order of | ||||||
23 | any court has the effect of enjoining or restraining
the | ||||||
24 | Department from filing such certified copy of its assessment | ||||||
25 | with the
Circuit Court.
| ||||||
26 | If, when the cause of action for a proceeding in court |
| |||||||
| |||||||
1 | accrues
against a person, he or she is out of the State, the | ||||||
2 | action may be commenced
within the times herein limited, after | ||||||
3 | his or her coming into or return to the
State; and if, after | ||||||
4 | the cause of action accrues, he or she departs from and
remains | ||||||
5 | out of the State, the time of his or her absence is no part of | ||||||
6 | the time
limited for the commencement of the action; but the | ||||||
7 | foregoing provisions
concerning absence from the State shall | ||||||
8 | not apply to any case in which,
at the time the cause of action | ||||||
9 | accrues, the party against whom the
cause of action accrues is | ||||||
10 | not a resident of this State. The time within
which a court | ||||||
11 | action is to be commenced by the Department hereunder
shall not | ||||||
12 | run from the date the taxpayer files a petition in bankruptcy
| ||||||
13 | under the Federal Bankruptcy Act until 30 days after notice of | ||||||
14 | termination
or expiration of the automatic stay imposed by the | ||||||
15 | Federal Bankruptcy Act.
| ||||||
16 | No claim shall be filed against the estate of any deceased | ||||||
17 | person or any
person under legal disability for any tax or | ||||||
18 | penalty or part of either, or
interest, except in the manner | ||||||
19 | prescribed and within the time limited by
the Probate Act of | ||||||
20 | 1975, as amended.
| ||||||
21 | The collection of tax or penalty or interest by any means | ||||||
22 | provided
for herein shall not be a bar to any prosecution under | ||||||
23 | this Act.
| ||||||
24 | In addition to any penalty provided for in this Act, any | ||||||
25 | amount of
tax which is not paid when due shall bear interest at | ||||||
26 | the rate and in the
manner specified in Sections 3-2 and 3-9 of |
| |||||||
| |||||||
1 | the Uniform Penalty and
Interest Act from the date when such | ||||||
2 | tax becomes past due until such tax is
paid or a judgment | ||||||
3 | therefor is obtained by the Department. If the time for
making | ||||||
4 | or completing an audit of a taxpayer's books and records is | ||||||
5 | extended
with the taxpayer's consent, at the request of and for | ||||||
6 | the convenience of
the Department, beyond the date on which the | ||||||
7 | statute of limitations upon
the issuance of a notice of tax | ||||||
8 | liability by the Department otherwise would
run, no interest | ||||||
9 | shall accrue during the period of such extension or until
a | ||||||
10 | Notice of Tax Liability is issued, whichever occurs first.
| ||||||
11 | In addition to any other remedy provided by this Act, and | ||||||
12 | regardless
of whether the Department is making or intends to | ||||||
13 | make use of such other
remedy, where a corporation or limited | ||||||
14 | liability company registered under
this Act violates the | ||||||
15 | provisions of this Act or of any rule or regulation
promulgated | ||||||
16 | thereunder, the Department may give notice to the Attorney | ||||||
17 | General
of the identity of such a corporation or limited | ||||||
18 | liability company and of the
violations committed by such a | ||||||
19 | corporation or limited liability company, for
such action as is | ||||||
20 | not already provided for by this Act and as the Attorney
| ||||||
21 | General may deem appropriate.
| ||||||
22 | If the Department determines that an amount of tax or | ||||||
23 | penalty or interest
was incorrectly assessed, whether as the | ||||||
24 | result of a mistake of fact or an
error of law, the Department | ||||||
25 | shall waive the amount of tax or penalty or
interest that | ||||||
26 | accrued due to the incorrect assessment.
|
| |||||||
| |||||||
1 | (Source: P.A. 87-193; 87-205; 87-895; 88-480.)
| ||||||
2 | Section 10-15. The Illinois Vehicle Code is amended by | ||||||
3 | changing Section 2-123 as follows:
| ||||||
4 | (625 ILCS 5/2-123) (from Ch. 95 1/2, par. 2-123)
| ||||||
5 | Sec. 2-123. Sale and Distribution of Information.
| ||||||
6 | (a) Except as otherwise provided in this Section, the | ||||||
7 | Secretary may make the
driver's license, vehicle and title | ||||||
8 | registration lists, in part or in whole,
and any statistical | ||||||
9 | information derived from these lists available to local
| ||||||
10 | governments, elected state officials, state educational | ||||||
11 | institutions, and all
other governmental units of the State and | ||||||
12 | Federal
Government
requesting them for governmental purposes. | ||||||
13 | The Secretary shall require any such
applicant for services to | ||||||
14 | pay for the costs of furnishing such services and the
use of | ||||||
15 | the equipment involved, and in addition is empowered to | ||||||
16 | establish prices
and charges for the services so furnished and | ||||||
17 | for the use of the electronic
equipment utilized.
| ||||||
18 | (b) The Secretary is further empowered to and he may, in | ||||||
19 | his discretion,
furnish to any applicant, other than listed in | ||||||
20 | subsection (a) of this Section,
vehicle or driver data on a | ||||||
21 | computer tape, disk, other electronic format or
computer | ||||||
22 | processable medium, or printout at a fixed fee of
$250 for | ||||||
23 | orders received before October 1, 2003 and $500 for orders | ||||||
24 | received
on or after October 1, 2003, in advance, and require |
| |||||||
| |||||||
1 | in addition a
further sufficient
deposit based upon the | ||||||
2 | Secretary of State's estimate of the total cost of the
| ||||||
3 | information requested and a charge of $25 for orders received | ||||||
4 | before October
1, 2003 and $50 for orders received on or after | ||||||
5 | October 1, 2003, per 1,000
units or part
thereof identified or | ||||||
6 | the actual cost, whichever is greater. The Secretary is
| ||||||
7 | authorized to refund any difference between the additional | ||||||
8 | deposit and the
actual cost of the request. This service shall | ||||||
9 | not be in lieu of an abstract
of a driver's record nor of a | ||||||
10 | title or registration search. This service may
be limited to | ||||||
11 | entities purchasing a minimum number of records as required by
| ||||||
12 | administrative rule. The information
sold pursuant to this | ||||||
13 | subsection shall be the entire vehicle or driver data
list, or | ||||||
14 | part thereof. The information sold pursuant to this subsection
| ||||||
15 | shall not contain personally identifying information unless | ||||||
16 | the information is
to be used for one of the purposes | ||||||
17 | identified in subsection (f-5) of this
Section. Commercial | ||||||
18 | purchasers of driver and vehicle record databases shall
enter | ||||||
19 | into a written agreement with the Secretary of State that | ||||||
20 | includes
disclosure of the commercial use of the information to | ||||||
21 | be purchased. | ||||||
22 | (b-1) The Secretary is further empowered to and may, in his | ||||||
23 | or her discretion, furnish vehicle or driver data on a computer | ||||||
24 | tape, disk, or other electronic format or computer processible | ||||||
25 | medium, at no fee, to any State or local governmental agency | ||||||
26 | that uses the information provided by the Secretary to transmit |
| |||||||
| |||||||
1 | data back to the Secretary that enables the Secretary to | ||||||
2 | maintain accurate driving records, including dispositions of | ||||||
3 | traffic cases. This information may be provided without fee not | ||||||
4 | more often than once every 6 months.
| ||||||
5 | (c) Secretary of State may issue registration lists. The | ||||||
6 | Secretary
of State may compile a list of all registered
| ||||||
7 | vehicles. Each list of registered vehicles shall be arranged | ||||||
8 | serially
according to the registration numbers assigned to | ||||||
9 | registered vehicles and
may contain in addition the names and | ||||||
10 | addresses of registered owners and
a brief description of each | ||||||
11 | vehicle including the serial or other
identifying number | ||||||
12 | thereof. Such compilation may be in such form as in the
| ||||||
13 | discretion of the Secretary of State may seem best for the | ||||||
14 | purposes intended.
| ||||||
15 | (d) The Secretary of State shall furnish no more than 2 | ||||||
16 | current available
lists of such registrations to the sheriffs | ||||||
17 | of all counties and to the chiefs
of police of all cities and | ||||||
18 | villages and towns of 2,000 population and over
in this State | ||||||
19 | at no cost. Additional copies may be purchased by the sheriffs
| ||||||
20 | or chiefs of police at the fee
of $500 each or at the cost of | ||||||
21 | producing the list as determined
by the Secretary of State. | ||||||
22 | Such lists are to be used for governmental
purposes only.
| ||||||
23 | (e) (Blank).
| ||||||
24 | (e-1) (Blank).
| ||||||
25 | (f) The Secretary of State shall make a title or | ||||||
26 | registration search of the
records of his office and a written |
| |||||||
| |||||||
1 | report on the same for any person, upon
written application of | ||||||
2 | such person, accompanied by a fee of $5 for
each registration | ||||||
3 | or title search. The written application shall set forth
the | ||||||
4 | intended use of the requested information. No fee shall be | ||||||
5 | charged for a
title or
registration search, or for the | ||||||
6 | certification thereof requested by a government
agency. The | ||||||
7 | report of the title or registration search shall not contain
| ||||||
8 | personally identifying information unless the request for a | ||||||
9 | search was made for
one of the purposes identified in | ||||||
10 | subsection (f-5) of this Section. The report of the title or | ||||||
11 | registration search shall not contain highly
restricted | ||||||
12 | personal
information unless specifically authorized by this | ||||||
13 | Code.
| ||||||
14 | The Secretary of State shall certify a title or | ||||||
15 | registration record upon
written request. The fee for | ||||||
16 | certification shall be $5 in addition
to the fee required for a | ||||||
17 | title or registration search. Certification shall
be made under | ||||||
18 | the signature of the Secretary of State and shall be
| ||||||
19 | authenticated by Seal of the Secretary of State.
| ||||||
20 | The Secretary of State may notify the vehicle owner or | ||||||
21 | registrant of
the request for purchase of his title or | ||||||
22 | registration information as the
Secretary deems appropriate.
| ||||||
23 | No information shall be released to the requestor until | ||||||
24 | expiration of a
10 day period. This 10 day period shall not | ||||||
25 | apply to requests for
information made by law enforcement | ||||||
26 | officials, government agencies,
financial institutions, |
| |||||||
| |||||||
1 | attorneys, insurers, employers, automobile
associated | ||||||
2 | businesses, persons licensed as a private detective or firms
| ||||||
3 | licensed as a private detective agency under the Private | ||||||
4 | Detective, Private
Alarm, Private Security, Fingerprint | ||||||
5 | Vendor, and Locksmith Act of 2004, who are employed by or are
| ||||||
6 | acting on
behalf of law enforcement officials, government | ||||||
7 | agencies, financial
institutions, attorneys, insurers, | ||||||
8 | employers, automobile associated businesses,
and other | ||||||
9 | business entities for purposes consistent with the Illinois | ||||||
10 | Vehicle
Code, the vehicle owner or registrant or other entities | ||||||
11 | as the Secretary may
exempt by rule and regulation.
| ||||||
12 | Any misrepresentation made by a requestor of title or | ||||||
13 | vehicle information
shall be punishable as a petty offense, | ||||||
14 | except in the case of persons
licensed as a private detective | ||||||
15 | or firms licensed as a private detective agency
which shall be | ||||||
16 | subject to disciplinary sanctions under Section 40-10 of the
| ||||||
17 | Private Detective, Private Alarm, Private Security, | ||||||
18 | Fingerprint Vendor, and Locksmith Act of 2004.
| ||||||
19 | (f-5) The Secretary of State shall not disclose or | ||||||
20 | otherwise make
available to
any person or entity any personally | ||||||
21 | identifying information obtained by the
Secretary
of State in | ||||||
22 | connection with a driver's license, vehicle, or title | ||||||
23 | registration
record
unless the information is disclosed for one | ||||||
24 | of the following purposes:
| ||||||
25 | (1) For use by any government agency, including any | ||||||
26 | court or law
enforcement agency, in carrying out its |
| |||||||
| |||||||
1 | functions, or any private person or
entity acting on behalf | ||||||
2 | of a federal, State, or local agency in carrying out
its
| ||||||
3 | functions.
| ||||||
4 | (2) For use in connection with matters of motor vehicle | ||||||
5 | or driver safety
and theft; motor vehicle emissions; motor | ||||||
6 | vehicle product alterations, recalls,
or advisories; | ||||||
7 | performance monitoring of motor vehicles, motor vehicle | ||||||
8 | parts,
and dealers; and removal of non-owner records from | ||||||
9 | the original owner
records of motor vehicle manufacturers.
| ||||||
10 | (3) For use in the normal course of business by a | ||||||
11 | legitimate business or
its agents, employees, or | ||||||
12 | contractors, but only:
| ||||||
13 | (A) to verify the accuracy of personal information | ||||||
14 | submitted by
an individual to the business or its | ||||||
15 | agents, employees, or contractors;
and
| ||||||
16 | (B) if such information as so submitted is not | ||||||
17 | correct or is no
longer correct, to obtain the correct | ||||||
18 | information, but only for the
purposes of preventing | ||||||
19 | fraud by, pursuing legal remedies against, or
| ||||||
20 | recovering on a debt or security interest against, the | ||||||
21 | individual.
| ||||||
22 | (4) For use in research activities and for use in | ||||||
23 | producing statistical
reports, if the personally | ||||||
24 | identifying information is not published,
redisclosed, or | ||||||
25 | used to
contact individuals.
| ||||||
26 | (5) For use in connection with any civil, criminal, |
| |||||||
| |||||||
1 | administrative, or
arbitral proceeding in any federal, | ||||||
2 | State, or local court or agency or before
any
| ||||||
3 | self-regulatory body, including the service of process, | ||||||
4 | investigation in
anticipation of litigation, and the | ||||||
5 | execution or enforcement of judgments and
orders, or | ||||||
6 | pursuant to an order of a federal, State, or local court.
| ||||||
7 | (6) For use by any insurer or insurance support | ||||||
8 | organization or by a
self-insured entity or its agents, | ||||||
9 | employees, or contractors in connection with
claims | ||||||
10 | investigation activities, antifraud activities, rating, or | ||||||
11 | underwriting.
| ||||||
12 | (7) For use in providing notice to the owners of towed | ||||||
13 | or
impounded vehicles.
| ||||||
14 | (8) For use by any person licensed as a private | ||||||
15 | detective or firm licensed as a private
detective agency | ||||||
16 | under
the Private Detective, Private Alarm, Private | ||||||
17 | Security, Fingerprint Vendor, and Locksmith Act of
2004, | ||||||
18 | private investigative agency or security service
licensed | ||||||
19 | in Illinois for any purpose permitted under this | ||||||
20 | subsection.
| ||||||
21 | (9) For use by an employer or its agent or insurer to | ||||||
22 | obtain or verify
information relating to a holder of a | ||||||
23 | commercial driver's license that is
required under chapter | ||||||
24 | 313 of title 49 of the United States Code.
| ||||||
25 | (10) For use in connection with the operation of | ||||||
26 | private toll
transportation facilities.
|
| |||||||
| |||||||
1 | (11) For use by any requester, if the requester | ||||||
2 | demonstrates it has
obtained the written consent of the | ||||||
3 | individual to whom the information
pertains.
| ||||||
4 | (12) For use by members of the news media, as defined | ||||||
5 | in
Section 1-148.5, for the purpose of newsgathering when | ||||||
6 | the request relates to
the
operation of a motor vehicle or | ||||||
7 | public safety.
| ||||||
8 | (13) For any other use specifically authorized by law, | ||||||
9 | if that use is
related to the operation of a motor vehicle | ||||||
10 | or public safety. | ||||||
11 | (f-6) The Secretary of State shall not disclose or | ||||||
12 | otherwise make
available to any
person or entity any highly | ||||||
13 | restricted personal information obtained by the
Secretary of
| ||||||
14 | State in connection with a driver's license, vehicle, or
title | ||||||
15 | registration
record unless
specifically authorized by this | ||||||
16 | Code.
| ||||||
17 | (g) 1. The Secretary of State may, upon receipt of a | ||||||
18 | written request
and a fee of $6 before October 1, 2003 and | ||||||
19 | a fee of $12 on and after October
1, 2003, furnish to the | ||||||
20 | person or agency so requesting a
driver's record. Such | ||||||
21 | document may include a record of: current driver's
license | ||||||
22 | issuance information, except that the information on | ||||||
23 | judicial driving
permits shall be available only as | ||||||
24 | otherwise provided by this Code;
convictions; orders | ||||||
25 | entered revoking, suspending or cancelling a
driver's
| ||||||
26 | license or privilege; and notations of accident |
| |||||||
| |||||||
1 | involvement. All other
information, unless otherwise | ||||||
2 | permitted by
this Code, shall remain confidential. | ||||||
3 | Information released pursuant to a
request for a driver's | ||||||
4 | record shall not contain personally identifying
| ||||||
5 | information, unless the request for the driver's record was | ||||||
6 | made for one of the
purposes set forth in subsection (f-5) | ||||||
7 | of this Section. The Secretary of State may, without fee, | ||||||
8 | allow a parent or guardian of a person under the age of 18 | ||||||
9 | years, who holds an instruction permit or graduated | ||||||
10 | driver's license, to view that person's driving record | ||||||
11 | online, through a computer connection.
The parent or | ||||||
12 | guardian's online access to the driving record will | ||||||
13 | terminate when the instruction permit or graduated | ||||||
14 | driver's license holder reaches the age of 18.
| ||||||
15 | 2. The Secretary of State shall not disclose or | ||||||
16 | otherwise make available
to any
person or
entity any highly | ||||||
17 | restricted personal information obtained by the Secretary | ||||||
18 | of
State in
connection with a driver's license, vehicle, or | ||||||
19 | title
registration record
unless specifically
authorized | ||||||
20 | by this Code. The Secretary of State may certify an | ||||||
21 | abstract of a driver's record
upon written request | ||||||
22 | therefor. Such certification
shall be made under the | ||||||
23 | signature of the Secretary of State and shall be
| ||||||
24 | authenticated by the Seal of his office.
| ||||||
25 | 3. All requests for driving record information shall be | ||||||
26 | made in a manner
prescribed by the Secretary and shall set |
| |||||||
| |||||||
1 | forth the intended use of the
requested information.
| ||||||
2 | The Secretary of State may notify the affected driver | ||||||
3 | of the request
for purchase of his driver's record as the | ||||||
4 | Secretary deems appropriate.
| ||||||
5 | No information shall be released to the requester 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 | ||||||
11 | firms licensed as a private detective agency
under the | ||||||
12 | Private Detective, Private Alarm, Private Security, | ||||||
13 | Fingerprint Vendor, and Locksmith Act
of 2004,
who are | ||||||
14 | employed by or are acting on behalf of law enforcement | ||||||
15 | officials,
government agencies, financial institutions, | ||||||
16 | attorneys, insurers, employers,
automobile associated | ||||||
17 | businesses, and other business entities for purposes
| ||||||
18 | consistent with the Illinois Vehicle Code, the affected | ||||||
19 | driver or other
entities as the Secretary may exempt by | ||||||
20 | rule and regulation.
| ||||||
21 | Any misrepresentation made by a requestor of driver | ||||||
22 | information shall
be punishable as a petty offense, except | ||||||
23 | in the case of persons licensed as
a private detective or | ||||||
24 | firms licensed as a private detective agency which shall
be | ||||||
25 | subject to disciplinary sanctions under Section 40-10 of | ||||||
26 | the Private
Detective, Private Alarm, Private Security, |
| |||||||
| |||||||
1 | Fingerprint Vendor, and Locksmith Act of 2004.
| ||||||
2 | 4. The Secretary of State may furnish without fee, upon | ||||||
3 | the written
request of a law enforcement agency, any | ||||||
4 | information from a driver's
record on file with the | ||||||
5 | Secretary of State when such information is required
in the | ||||||
6 | enforcement of this Code or any other law relating to the | ||||||
7 | operation
of motor vehicles, including records of | ||||||
8 | dispositions; documented
information involving the use of | ||||||
9 | a motor vehicle; whether such individual
has, or previously | ||||||
10 | had, a driver's license; and the address and personal
| ||||||
11 | description as reflected on said driver's record.
| ||||||
12 | 5. Except as otherwise provided in this Section, the | ||||||
13 | Secretary of
State may furnish, without fee, information | ||||||
14 | from an individual driver's
record on file, if a written | ||||||
15 | request therefor is submitted
by any public transit system | ||||||
16 | or authority, public defender, law enforcement
agency, a | ||||||
17 | state or federal agency, or an Illinois local | ||||||
18 | intergovernmental
association, if the request is for the | ||||||
19 | purpose of a background check of
applicants for employment | ||||||
20 | with the requesting agency, or for the purpose of
an | ||||||
21 | official investigation conducted by the agency, or to | ||||||
22 | determine a
current address for the driver so public funds | ||||||
23 | can be recovered or paid to
the driver, or for any other | ||||||
24 | purpose set forth in subsection (f-5)
of this Section.
| ||||||
25 | The Secretary may also furnish the courts a copy of an | ||||||
26 | abstract of a
driver's record, without fee, subsequent to |
| |||||||
| |||||||
1 | an arrest for a violation of
Section 11-501 or a similar | ||||||
2 | provision of a local ordinance. Such abstract
may include | ||||||
3 | records of dispositions; documented information involving
| ||||||
4 | the use of a motor vehicle as contained in the current | ||||||
5 | file; whether such
individual has, or previously had, a | ||||||
6 | driver's license; and the address and
personal description | ||||||
7 | as reflected on said driver's record.
| ||||||
8 | 6. Any certified abstract issued by the Secretary of | ||||||
9 | State or
transmitted electronically by the Secretary of | ||||||
10 | State pursuant to this
Section,
to a court or on request of | ||||||
11 | a law enforcement agency, for the record of a
named person | ||||||
12 | as to the status of the person's driver's license shall be
| ||||||
13 | prima facie evidence of the facts therein stated and if the | ||||||
14 | name appearing
in such abstract is the same as that of a | ||||||
15 | person named in an information or
warrant, such abstract | ||||||
16 | shall be prima facie evidence that the person named
in such | ||||||
17 | information or warrant is the same person as the person | ||||||
18 | named in
such abstract and shall be admissible for any | ||||||
19 | prosecution under this Code and
be admitted as proof of any | ||||||
20 | prior conviction or proof of records, notices, or
orders | ||||||
21 | recorded on individual driving records maintained by the | ||||||
22 | Secretary of
State.
| ||||||
23 | 7. Subject to any restrictions contained in the | ||||||
24 | Juvenile Court Act of
1987, and upon receipt of a proper | ||||||
25 | request and a fee of $6 before October 1,
2003 and a fee of | ||||||
26 | $12 on or after October 1, 2003, the
Secretary of
State |
| |||||||
| |||||||
1 | shall provide a driver's record to the affected driver, or | ||||||
2 | the affected
driver's attorney, upon verification. Such | ||||||
3 | record shall contain all the
information referred to in | ||||||
4 | paragraph 1 of this subsection (g) plus: any
recorded | ||||||
5 | accident involvement as a driver; information recorded | ||||||
6 | pursuant to
subsection (e) of Section 6-117 and paragraph | ||||||
7 | (4) of subsection (a) of
Section 6-204 of this Code. All | ||||||
8 | other information, unless otherwise permitted
by this | ||||||
9 | Code, shall remain confidential.
| ||||||
10 | (h) The Secretary shall not disclose social security | ||||||
11 | numbers or any associated information obtained from the Social | ||||||
12 | Security Administration except pursuant
to a written request | ||||||
13 | by, or with the prior written consent of, the
individual | ||||||
14 | except: (1) to officers and employees of the Secretary
who
have | ||||||
15 | a need to know the social security numbers in performance of | ||||||
16 | their
official duties, (2) to law enforcement officials for a | ||||||
17 | lawful, civil or
criminal law enforcement investigation, and if | ||||||
18 | the head of the law enforcement
agency has made a written | ||||||
19 | request to the Secretary specifying the law
enforcement | ||||||
20 | investigation for which the social security numbers are being
| ||||||
21 | sought, (3) to the United States Department of Transportation, | ||||||
22 | or any other
State, pursuant to the administration and | ||||||
23 | enforcement of the Commercial
Motor Vehicle Safety Act of 1986, | ||||||
24 | (4) pursuant to the order of a court
of competent jurisdiction, | ||||||
25 | or (5) to the Department of Healthcare and Family Services | ||||||
26 | (formerly Department of Public Aid) for
utilization
in the |
| |||||||
| |||||||
1 | child support enforcement duties assigned to that Department | ||||||
2 | under
provisions of the Illinois Public Aid Code after the | ||||||
3 | individual has received advanced
meaningful notification of | ||||||
4 | what redisclosure is sought by the Secretary in
accordance with | ||||||
5 | the federal Privacy Act , or (6) to the Illinois Department of | ||||||
6 | Revenue solely for use by the Department in the collection of | ||||||
7 | any tax or debt that the Department of Revenue is authorized or | ||||||
8 | required by law to collect, provided that the Department shall | ||||||
9 | not disclose the social security number to any person or entity | ||||||
10 | outside of the Department .
| ||||||
11 | (i) (Blank).
| ||||||
12 | (j) Medical statements or medical reports received in the | ||||||
13 | Secretary of
State's Office shall be confidential. No | ||||||
14 | confidential information may be
open to public inspection or | ||||||
15 | the contents disclosed to anyone, except
officers and employees | ||||||
16 | of the Secretary who have a need to know the information
| ||||||
17 | contained in the medical reports and the Driver License Medical | ||||||
18 | Advisory
Board, unless so directed by an order of a court of | ||||||
19 | competent jurisdiction.
| ||||||
20 | (k) All fees collected under this Section shall be paid | ||||||
21 | into the Road
Fund of the State Treasury, except that (i) for | ||||||
22 | fees collected before October
1, 2003, $3 of the $6 fee for a
| ||||||
23 | driver's record shall be paid into the Secretary of State | ||||||
24 | Special Services
Fund, (ii) for fees collected on and after | ||||||
25 | October 1, 2003, of the $12 fee
for a driver's record, $3 shall | ||||||
26 | be paid into the Secretary of State Special
Services Fund and |
| |||||||
| |||||||
1 | $6 shall be paid into the General Revenue Fund, and (iii) for
| ||||||
2 | fees collected on and after October 1, 2003, 50% of the amounts | ||||||
3 | collected
pursuant to subsection (b) shall be paid into the | ||||||
4 | General Revenue Fund.
| ||||||
5 | (l) (Blank).
| ||||||
6 | (m) Notations of accident involvement that may be disclosed | ||||||
7 | under this
Section shall not include notations relating to | ||||||
8 | damage to a vehicle or other
property being transported by a | ||||||
9 | tow truck. This information shall remain
confidential, | ||||||
10 | provided that nothing in this subsection (m) shall limit
| ||||||
11 | disclosure of any notification of accident involvement to any | ||||||
12 | law enforcement
agency or official.
| ||||||
13 | (n) Requests made by the news media for driver's license, | ||||||
14 | vehicle, or
title registration information may be furnished | ||||||
15 | without charge or at a reduced
charge, as determined by the | ||||||
16 | Secretary, when the specific purpose for
requesting the | ||||||
17 | documents is deemed to be in the public interest. Waiver or
| ||||||
18 | reduction of the fee is in the public interest if the principal | ||||||
19 | purpose of the
request is to access and disseminate information | ||||||
20 | regarding the health, safety,
and welfare or the legal rights | ||||||
21 | of the general public and is not for the
principal purpose of | ||||||
22 | gaining a personal or commercial benefit.
The information | ||||||
23 | provided pursuant to this subsection shall not contain
| ||||||
24 | personally identifying information unless the information is | ||||||
25 | to be used for one
of the
purposes identified in subsection | ||||||
26 | (f-5) of this Section.
|
| |||||||
| |||||||
1 | (o) The redisclosure of personally identifying information
| ||||||
2 | obtained
pursuant
to this Section is prohibited, except to the | ||||||
3 | extent necessary to effectuate the
purpose
for which the | ||||||
4 | original disclosure of the information was permitted.
| ||||||
5 | (p) The Secretary of State is empowered to adopt rules
to
| ||||||
6 | effectuate this Section.
| ||||||
7 | (Source: P.A. 94-56, eff. 6-17-05; 95-201, eff. 1-1-08; 95-287, | ||||||
8 | eff. 1-1-08; 95-331, eff. 8-21-07; 95-613, eff. 9-11-07; | ||||||
9 | 95-876, eff. 8-21-08.)
| ||||||
10 | ARTICLE 99
| ||||||
11 | Section 99-99. Effective date. This Act takes effect | ||||||
12 | January 1, 2011.
|