96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
SB0494


 
Introduced 2/6/2009, by Sen. John J. Cullerton
 
SYNOPSIS AS INTRODUCED:
 		













35 ILCS 745/10









    Amends the Tax Delinquency Amnesty Act. Makes a technical change in a Section
concerning an amnesty program.
















LRB096 06533 RCE 16617 b

















 


 


A BILL FOR









 











SB0494

LRB096 06533 RCE 16617 b






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 Tax Delinquency Amnesty Act is amended by 
5
changing Section 10 as follows:
 



6
    (35 ILCS 745/10)



7
    Sec. 10. Amnesty program. The
The Department shall 
8
establish an amnesty
program for all taxpayers owing any tax 
9
imposed by reason of or pursuant to
authorization by any law of 
10
the State of Illinois and collected by the
Department.
11
    The amnesty program shall be for a period from October 1, 
12
2003 through
November 15, 2003.

13
    The amnesty program shall provide that, upon payment by a 
14
taxpayer of all
taxes
due from that taxpayer to the State of 
15
Illinois for any taxable period ending
after June 30,
1983 and 
16
prior to July 1, 2002, the
Department shall abate and not seek 
17
to collect any interest or penalties that
may be
applicable and 
18
the Department shall not seek civil or criminal prosecution for

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any taxpayer for the period of time for which amnesty has been 
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granted to the
taxpayer. Failure to pay all taxes due to the 
21
State for a taxable period shall
invalidate any
amnesty granted 
22
under this Act. Amnesty shall be granted only if all amnesty

23
conditions are
satisfied by the taxpayer.

 


 






SB0494
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LRB096 06533 RCE 16617 b




1
    Amnesty shall not be granted to taxpayers who are a party 
2
to any criminal
investigation or to any civil or criminal 
3
litigation that is pending in any
circuit court or appellate 
4
court or the Supreme Court of this State for
nonpayment, 
5
delinquency, or fraud in relation to any State tax imposed by 
6
any
law of the State of Illinois.

7
    Voluntary payments made under this Act shall be made by 
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cash, check,
guaranteed remittance, or ACH debit.

9
    The Department shall adopt rules as necessary to implement 
10
the provisions of
this Act.

11
    Except as otherwise provided in this Section, all money 
12
collected under this
Act
that would otherwise be deposited into 
13
the General Revenue Fund shall be
deposited as
follows: (i) 
14
one-half into the Common School Fund; (ii) one-half into the

15
General
Revenue Fund. Two percent of all money collected under 
16
this Act shall be
deposited by
the State Treasurer into the Tax 
17
Compliance and Administration Fund and,
subject to

18
appropriation, shall be used by the Department to cover costs 
19
associated with
the administration of this Act.

20
(Source: P.A. 93-26, eff. 6-20-03.)