99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB5560

 

Introduced , by Rep. Sheri L Jesiel

 

SYNOPSIS AS INTRODUCED:
 
20 ILCS 2505/2505-400  was 20 ILCS 2505/39b49

    Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that any communication with a taxpayer in connection with the collection of a debt shall notify the taxpayer that he or she may have the right to administrative review of final decisions of the Department under the Administrative Review Law. Effective immediately.


LRB099 19165 HLH 43554 b

 

 

A BILL FOR

 

HB5560LRB099 19165 HLH 43554 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 Department of Revenue Law of the Civil
5Administrative Code of Illinois is amended by changing Section
62505-400 as follows:
 
7    (20 ILCS 2505/2505-400)  (was 20 ILCS 2505/39b49)
8    Sec. 2505-400. Contracts for collection assistance.
9    (a) The Department has the power to contract for collection
10assistance on a contingent fee basis, with collection fees to
11be retained by the collection agency and the net collections to
12be paid to the Department. In the case of any liability
13referred to a collection agency on or after July 1, 2003, any
14fee charged to the State by the collection agency shall be
15considered additional State tax of the taxpayer imposed under
16the Act under which the tax being collected was imposed, shall
17be deemed assessed at the time payment of the tax is made to
18the collection agency, and shall be separately stated in any
19statement or notice of the liability issued by the collection
20agency to the taxpayer. Any communication with a taxpayer by
21the Department or a collection agency in connection with the
22collection of a debt under this subsection shall notify the
23taxpayer that he or she may have the right to administrative

 

 

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1review of final decisions of the Department under the
2Administrative Review Law.
3    (b) The Department has the power to enter into written
4agreements with State's Attorneys for pursuit of civil
5liability under subsection (E) of Section 17-1 of the Criminal
6Code of 2012 against persons who have issued to the Department
7checks or other orders in violation of the provisions of
8paragraph (1) of subsection (B) of Section 17-1 of the Criminal
9Code of 2012. Of the amount collected, the Department shall
10retain the amount owing upon the dishonored check or order
11along with the dishonored check fee imposed under the Uniform
12Penalty and Interest Act. The balance of damages, fees, and
13costs collected under subsection (E) of Section 17-1 of the
14Criminal Code of 2012 or under Section 17-1a of that Code shall
15be retained by the State's Attorney. The agreement shall not
16affect the allocation of fines and costs imposed in any
17criminal prosecution.
18    (c) The Department may issue the Secretary of the Treasury
19of the United States (or his or her delegate) notice, as
20required by Section 6402(e) of the Internal Revenue Code, of
21any past due, legally enforceable State income tax obligation
22of a taxpayer. The Department must notify the taxpayer that any
23fee charged to the State by the Secretary of the Treasury of
24the United States (or his or her delegate) under Internal
25Revenue Code Section 6402(e) is considered additional State
26income tax of the taxpayer with respect to whom the Department

 

 

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1issued the notice, and is deemed assessed upon issuance by the
2Department of notice to the Secretary of the Treasury of the
3United States (or his or her delegate) under Section 6402(e) of
4the Internal Revenue Code; a notice of additional State income
5tax is not considered a notice of deficiency, and the taxpayer
6has no right of protest.
7(Source: P.A. 96-1551, eff. 7-1-11; 97-1150, eff. 1-25-13.)
 
8    Section 99. Effective date. This Act takes effect upon
9becoming law.