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Rep. Jack D. Franks
Filed: 2/24/2011
| | 09700HB1798ham001 | | LRB097 09530 HLH 51468 a |
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| 1 | | AMENDMENT TO HOUSE BILL 1798
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| 2 | | AMENDMENT NO. ______. Amend House Bill 1798 by replacing |
| 3 | | everything after the enacting clause with the following:
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| 4 | | "Section 5. The Department of Revenue Law of the
Civil |
| 5 | | Administrative Code of Illinois is amended by changing Section |
| 6 | | 2505-425 as follows:
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| 7 | | (20 ILCS 2505/2505-425)
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| 8 | | Sec. 2505-425. Public list of delinquent State taxes.
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| 9 | | (a) The Director must may annually disclose a list of all |
| 10 | | taxpayers, including
but not
limited to individuals, trusts, |
| 11 | | partnerships, corporations, and other taxable
entities,
that |
| 12 | | are delinquent in the payment of tax liabilities collected by |
| 13 | | the
Department. The list shall include only those taxpayers |
| 14 | | with total final
liabilities for all taxes collected by the |
| 15 | | Department (including penalties and
interest) in an amount
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| 16 | | greater than $1,000 (or a greater amount as established by the |
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| 1 | | Department by
rule) for a
period of 6 months (or a longer |
| 2 | | period as established by the
Department by
rule) from the time |
| 3 | | that the taxes were
assessed or became final, as provided in |
| 4 | | the statute imposing the tax.
The
list shall contain the name, |
| 5 | | address, types of taxes, month and year in which
each tax |
| 6 | | liability was assessed or became final, the amount of each tax
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| 7 | | outstanding of each delinquent taxpayer, and, in the case of a |
| 8 | | corporate
taxpayer, the name of the current president of record |
| 9 | | of the corporation.
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| 10 | | (b) At least 90 days before the disclosure of the name of |
| 11 | | any delinquent
taxpayer prescribed in subsection (a), the |
| 12 | | Director shall mail a written notice
to each
delinquent |
| 13 | | taxpayer by certified mail addressed to the delinquent taxpayer |
| 14 | | at
his or
her last or usual place of business or abode |
| 15 | | detailing the amount and nature of
the
delinquency and the |
| 16 | | intended disclosure of the delinquency. If the delinquent
tax |
| 17 | | has
not been paid 60 days after the notice was delivered or the |
| 18 | | Department has been
notified that delivery was refused or |
| 19 | | unclaimed, and the taxpayer has not,
since
the mailing of the |
| 20 | | notice, either entered into a written agreement with the
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| 21 | | Department for payment of the delinquency or corrected a |
| 22 | | default in an existing
agreement to the satisfaction of the |
| 23 | | Director, the Director may disclose the
tax in
the list of
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| 24 | | delinquent taxpayers.
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| 25 | | (c) Unpaid taxes shall not be deemed to be delinquent and |
| 26 | | subject to
disclosure if (i) a written agreement for payment |
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| 1 | | exists without default
between
the
taxpayer and the Department |
| 2 | | or (ii) the tax liability is the subject of an
administrative |
| 3 | | hearing, administrative review, or judicial review.
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| 4 | | (d) The list shall be available for public inspection at |
| 5 | | the Department or
by
other means of publication, including the |
| 6 | | Internet.
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| 7 | | (e) The Department shall prescribe reasonable rules for the |
| 8 | | administration
and implementation of this Section.
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| 9 | | (f) Any disclosure made by the Director in a good faith |
| 10 | | effort to comply
with this Section shall not be considered a |
| 11 | | violation of any statute
prohibiting disclosure of taxpayer |
| 12 | | information.
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| 13 | | (Source: P.A. 91-239, eff. 1-1-00; 92-197, eff. 8-1-01. ".
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