(35 ILCS 5/1109) (from Ch. 120, par. 11-1109)
Sec. 1109. Demand and Seizure. In addition to any other remedy
provided for by the laws of this State, if the tax imposed by this Act
is not paid within the time required by this Act, the Department, or
some person designated by it, may cause a demand to be made on the
taxpayer for the payment thereof. If such tax remains unpaid for 10
days after such demand has been made and no proceedings have been taken
to review the same, the Department may issue a warrant directed to any
sheriff or other person authorized to serve process, commanding the
sheriff or other person to levy upon the property and rights to property
(whether real or personal, tangible or intangible) of the taxpayer, without
exemption, found within his jurisdiction, for the payment of the amount
thereof with the added penalties, interest and the cost of executing the
warrant. The term "levy" includes the power of distraint and seizure by any
means. In any case in which the warrant to levy has been issued, the
sheriff or other person to whom the warrant was directed may seize and sell
such property or rights to property. Such warrant
shall be returned to the Department together with the money collected by
virtue thereof within the time therein specified, which shall not be
less than 20 nor more than 90 days from the date of the warrant. The
sheriff or other person to whom such warrant is directed shall proceed in the
same manner as prescribed by law in respect to the enforcement against
property upon judgments by a court, and shall be entitled to the same
fees for his services in executing the warrant, to be collected in the
same manner. The Department, or some officer, employee or agent
designated by it, is hereby authorized to bid for and purchase any
property sold under the provisions hereof. No proceedings for a levy
under this Section shall be commenced more than 20 years after the latest
date for filing
of the notice of lien under the provisions of Section 1103, without regard
to whether such notice was actually filed.
Any officer or employee of the Department designated in writing by the
Director is authorized to serve process under this Section to levy upon
accounts or other intangible assets of a taxpayer held by a financial
organization, as defined in Section 1501 of this Act.
In addition to any other provisions of this Section, any officer or
employee of the Department designated in writing by the Director may levy
upon the following property and rights to property belonging to a taxpayer:
contractual payments, accounts and notes receivable and other evidences of
debt, and interest on bonds, by serving a notice of levy on the person
making such payment. Levy shall not be made until the Department has
caused a demand to be made on the taxpayer in the manner provided above.
In addition to any
other provisions
of this Section, any officer or employee of the Department designated in
writing by the Director, may levy upon the salary, wages, commissions and
bonuses of any employee, including
officers,
employees, or elected officials of the United States as authorized by
Section
5520a of the Government Organization and Employees Act (5 U.S.C. 5520a), but
not upon the salary or wages of officers, employees, or elected officials of
any state other than this State, by serving a notice of levy on the employer, as defined in
Section 701(d). Levy shall not be made until the Department has caused a
demand to be made on the employee in the manner provided above. The
provisions of Section 12-803 of the Code of Civil Procedure relating to
maximum compensation subject to collection under wage deduction orders shall
apply to all levies made upon compensation
under this Section.
To the extent of the amount due on the levy, the employer or other person
making payments to the taxpayer shall hold any non-exempt wages or other
payments due or which subsequently come due. The levy or balance due
thereon is a lien on wages or other payments due at the time of the service
of the notice of levy, and such lien shall continue as to subsequent
earnings and other payments until the total amount due upon the levy is
paid, except that such lien on subsequent earnings or other payments shall
terminate sooner if the employment relationship is terminated or if the
notice of levy is rescinded or modified. The employer or other person making
payments to the taxpayer shall file, on or before the return dates stated
in the notice of levy (which shall not be more often than bimonthly) a
written answer under oath to interrogatories, setting forth the amount due
as wages or other payments to the taxpayer for the payment periods ending
immediately prior to the appropriate return date. A lien obtained
hereunder shall have priority over any subsequent lien obtained pursuant to
Section 12-808 of the Code of Civil Procedure, except that liens for the
support of a spouse or dependent children shall have priority over all
liens obtained hereunder.
In any case where property or rights to property have been seized by an
officer of the Illinois State Police, or successor agency
thereto, under the authority of a warrant to levy issued by the Department
of Revenue, the Department of Revenue may take possession of and may sell
such property or rights to property and the Department of Revenue may
contract with third persons to conduct sales of such property or rights to
the property. In the conduct of such sales, the Department of Revenue
shall proceed in the same manner as is prescribed by law for proceeding
against property to enforce judgments which are entered by a circuit court
of this State. If, in the Department of Revenue's opinion, no offer to
purchase at such sale is acceptable and the State's interest would be
better served by retaining the property for sale at a later date, then the
Department may decline to accept any bid and may retain the property for
sale at a later date.
(Source: P.A. 102-538, eff. 8-20-21.)
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