Public Utilities Committee
Filed: 5/5/2009
 
 

 




 

 		












09600SB0082ham001

LRB096 03320 RLJ 26019 a






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AMENDMENT TO SENATE BILL 82




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    AMENDMENT NO. ______. Amend Senate Bill 82 by replacing 
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everything after the enacting clause with the following:

 
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    "Section 5. The Local Government Taxpayers' Bill of Rights 
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Act is amended  by changing Section 35 as follows:
 



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    (50 ILCS 45/35)



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    Sec. 35. Audit procedures. Taxpayers have the the right
to 
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be treated by officers, employees, and agents of the local
tax   
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administrator   with  courtesy,  fairness,  uniformity,

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consistency, and common sense.  Taxpayers must be notified in

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writing of a proposed  audit  of  the  taxpayer's  books  and

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records.   The  notice of audit must specify the tax and time

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period  to  be  audited   and   must   detail   the   minimum
documentation  
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or  books  and records to be made available to
the auditor.  
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Audits must  be  held  only  during  reasonable
times  of  the day 
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and, unless impracticable, at times agreed
to by the taxpayer.  
 


 






09600SB0082ham001
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LRB096 03320 RLJ 26019 a




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An auditor who determines that there has
been an overpayment of 
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tax during the course of the audit  is
obligated to identify the 
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overpayment to the taxpayer so that
the  taxpayer  can  take  the  
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necessary steps to recover the
overpayment.  If the overpayment 
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is the result of the application
of some or all of the 
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taxpayer's tax payment to an incorrect
local government entity, 
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the auditor must notify the correct
local government entity of 
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the taxpayer's application error.

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(Source: P.A. 91-920, eff. 1-1-01.)".