97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB3525
 
Introduced 2/8/2012, by Sen. Toi W. Hutchinson
 
SYNOPSIS AS INTRODUCED:
 

 
35 ILCS 1005/5-5

     Amends the Illinois Independent Tax Tribunal Act.  Makes a technical change in a Section concerning the Independent Tax Tribunal Board.
  


LRB097 18916 HLH 64154 b

 
 
A BILL FOR
 

  
SB3525LRB097 18916 HLH 64154 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Illinois Independent Tax Tribunal Act is 
5amended  by changing Section 5-5 as follows:
 
6    (35 ILCS 1005/5-5)

7    (This Section may contain text from a Public Act with a 
8delayed effective date)
9    Sec. 5-5. Independent Tax Tribunal Board;  Department of 
10Revenue.
11    (a) On and after July 1, 2013, the the Department of 
12Revenue, or any successor agency, shall no longer hear and act 
13upon any protests of notices of tax liability or deficiencies 
14for all taxes administered by the Department of Revenue.
15    (b) Beginning July 1, 2013, an Independent Tax Tribunal 
16Board shall assume, exercise, and administer all rights, 
17powers, duties, and responsibilities pertaining to any 
18protests of notices of tax liability or deficiencies for all 
19taxes administered by the Department of Revenue. The 
20Independent Tax Tribunal Board shall be created by law and no 
21State agency shall assume the functions of the Board.

22(Source: P.A. 97-636, eff. 6-1-12.)
  
 
 
 
SB3525- 2 -LRB097 18916 HLH 64154 b

1    Section 95. No acceleration or delay. Where this Act makes 
2changes in a statute that is represented in this Act by text 
3that is not yet or no longer in effect (for example, a Section 
4represented by multiple versions), the use of that text does 
5not accelerate or delay the taking effect of (i) the changes 
6made by this Act or (ii) provisions derived from any other 
7Public Act.