Full Text of HB2518 98th General Assembly
HB2518eng 98TH GENERAL ASSEMBLY |
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| 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 Department of Revenue Law of the
Civil | 5 | | Administrative Code of Illinois is amended by changing Section | 6 | | 2505-310 and by adding Section 2505-255 as follows: | 7 | | (20 ILCS 2505/2505-255 new) | 8 | | Sec. 2505-255. Payment by credit card. The Department may | 9 | | adopt rules and regulations for payment by credit card of any | 10 | | amount due under any Act administered by the Department only | 11 | | when the Department is not required to pay a discount fee | 12 | | charged by the credit card issuer.
| 13 | | (20 ILCS 2505/2505-310) (was 20 ILCS 2505/39b15.2)
| 14 | | Sec. 2505-310. Obtaining evidence. The Department has the | 15 | | power to expend sums that the Director deems
necessary from
| 16 | | contractual services appropriations for the purchase of | 17 | | evidence and for
the employment of persons to obtain evidence. | 18 | | The sums shall be
advanced
to investigators authorized by the | 19 | | Director to expend funds, on vouchers
signed by the Director.
| 20 | | In addition, the Director is authorized to maintain
one or | 21 | | more commercial checking accounts with any State banking | 22 | | corporation
or corporations organized under or subject to the |
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| 1 | | Illinois Banking Act for
the deposit and withdrawal of moneys | 2 | | to be used solely for the purchase
of evidence and for the | 3 | | employment of persons to obtain evidence. No check
may be | 4 | | written on nor any withdrawal made from such an account except | 5 | | on
the
written signature of 2 persons designated by the | 6 | | Director to write
those checks and make those withdrawals. The | 7 | | balance
of moneys on deposit in any
such account shall not | 8 | | exceed $25,000 $5,000 at any time, nor shall any one check
| 9 | | written on or single withdrawal made from any such account | 10 | | exceed $25,000 $5,000 .
| 11 | | (Source: P.A. 91-239, eff. 1-1-00.)
| 12 | | Section 15. The Uniform Penalty and Interest Act is amended | 13 | | by changing Sections 3-2 and 3-3 as follows:
| 14 | | (35 ILCS 735/3-2) (from Ch. 120, par. 2603-2)
| 15 | | Sec. 3-2. Interest.
| 16 | | (a) Interest paid by the Department to taxpayers and | 17 | | interest
charged to taxpayers by the Department shall be paid | 18 | | at the annual
rate determined by the Department. For periods | 19 | | prior to January 1, 2004, and after December 31, 2013, that
| 20 | | rate shall be the underpayment
rate established under Section | 21 | | 6621 of the Internal Revenue Code. For periods
after December | 22 | | 31, 2003, and prior to January 1, 2014, that rate shall be:
| 23 | | (1) for the one-year period beginning with the date of | 24 | | underpayment or
overpayment, the short-term federal rate |
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| 1 | | established under Section 6621 of the
Internal Revenue | 2 | | Code.
| 3 | | (2) for any period beginning the day after the one-year | 4 | | period described
in paragraph (1) of this subsection (a), | 5 | | the underpayment rate established
under Section 6621 of the | 6 | | Internal Revenue Code.
| 7 | | (b) The interest rate shall be adjusted on a semiannual | 8 | | basis, on
January 1 and July 1, based upon the underpayment | 9 | | rate or short-term federal
rate going into
effect on that | 10 | | January 1 or July 1 under Section 6621 of the Internal
Revenue | 11 | | Code.
| 12 | | (c) This subsection (c) is applicable to returns due on and | 13 | | before
December 31, 2000.
Interest shall be simple interest | 14 | | calculated on a daily basis.
Interest shall accrue upon tax and | 15 | | penalty due. If notice and demand
is made for the payment of | 16 | | any amount of tax due and if the amount due is
paid within 30 | 17 | | days after the date of such notice and demand, interest
under | 18 | | this Section on the amount so paid shall not be imposed for the
| 19 | | period after the date of the notice and demand.
| 20 | | (c-5) This subsection (c-5) is applicable to returns due on | 21 | | and after
January 1, 2001.
Interest shall be simple interest | 22 | | calculated on a daily basis. Interest shall
accrue upon tax | 23 | | due. If notice and demand is made for the payment of any
amount | 24 | | of tax due and if the amount due is paid within 30 days after | 25 | | the date
of the notice and demand, interest under this Section | 26 | | on the amount so paid
shall not be imposed for the period after |
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| 1 | | the date of the notice and demand.
| 2 | | (d) No interest shall be paid upon any overpayment of tax | 3 | | if the
overpayment is refunded or a credit approved within 90 | 4 | | days after the last
date prescribed for filing the original | 5 | | return,
or within 90 days of the receipt of the processable | 6 | | return, or within 90
days after the date of overpayment, | 7 | | whichever date is latest, as determined
without regard to | 8 | | processing time by the Comptroller or without regard to
the | 9 | | date on which the credit is applied to the taxpayer's account.
| 10 | | In order for an original return to be processable for purposes | 11 | | of this
Section, it must be in the form prescribed or approved | 12 | | by
the Department, signed by the person authorized by law, and | 13 | | contain all
information, schedules, and support documents | 14 | | necessary to determine the
tax due and to make allocations of | 15 | | tax as prescribed by law.
For the purposes of computing | 16 | | interest, a return shall be deemed to be
processable unless the | 17 | | Department notifies the taxpayer that the return is
not | 18 | | processable within 90 days after the receipt of the return; | 19 | | however,
interest shall not accumulate for the period following | 20 | | this date of notice.
Interest on amounts refunded or credited | 21 | | pursuant to the filing of an
amended return or claim for refund | 22 | | shall be determined from the due date of
the original return or | 23 | | the date of overpayment, whichever is later, to the
date of | 24 | | payment by the Department without regard to processing time by | 25 | | the
Comptroller or the date of credit by the Department or | 26 | | without regard to
the date on which the credit is applied to |
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| 1 | | the taxpayer's account. If a
claim for refund relates to an | 2 | | overpayment attributable to a net loss
carryback as provided by | 3 | | Section 207 of the Illinois Income Tax Act, the
date of | 4 | | overpayment shall be the last day of the taxable year in which | 5 | | the
loss was incurred.
| 6 | | (e) Interest on erroneous refunds. Any portion of the tax | 7 | | imposed by an
Act to which this Act is applicable or any | 8 | | interest or penalty which has
been erroneously refunded and | 9 | | which is recoverable by the Department shall
bear interest from | 10 | | the date of payment of the refund. However, no interest
will be | 11 | | charged if the erroneous refund is for an amount less than $500 | 12 | | and
is due to a mistake of the Department.
| 13 | | (f) If a taxpayer has a tax liability for the taxable | 14 | | period ending after June 30,
1983 and prior to July 1, 2002 | 15 | | that is eligible for amnesty under
the Tax Delinquency Amnesty | 16 | | Act and the taxpayer fails to satisfy the tax
liability during | 17 | | the amnesty period provided for in that Act for that taxable | 18 | | period, then the interest
charged by the Department under this | 19 | | Section shall be
imposed at a rate that is 200% of the rate | 20 | | that would otherwise be imposed
under this Section.
| 21 | | (g) If a taxpayer has a tax liability for the taxable | 22 | | period ending after June 30, 2002 and prior to July 1, 2009 | 23 | | that is eligible for amnesty under the
Tax Delinquency Amnesty | 24 | | Act, except for any tax liability reported pursuant to Section | 25 | | 506(b) of the Illinois Income Tax Act (35 ILCS 5/506(b)) that | 26 | | is not final, and the taxpayer fails to satisfy the tax |
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| 1 | | liability
during the amnesty period provided for in that Act | 2 | | for that taxable period, then the interest charged by
the | 3 | | Department under this Section shall be imposed in an amount | 4 | | that is 200% of
the amount that would otherwise be imposed | 5 | | under this Section. | 6 | | (h) No interest shall be paid to a taxpayer on any refund | 7 | | allowed under the Tax Delinquency Amnesty Act. | 8 | | (Source: P.A. 95-331, eff. 8-21-07; 96-1435, eff. 8-16-10.)
| 9 | | (35 ILCS 735/3-3) (from Ch. 120, par. 2603-3)
| 10 | | Sec. 3-3. Penalty for failure to file or pay.
| 11 | | (a) This subsection (a) is applicable before January 1, | 12 | | 1996. A penalty
of 5% of the tax required to be shown due on a | 13 | | return shall be
imposed for failure to file the tax return on | 14 | | or before the due date prescribed
for filing determined with | 15 | | regard for any extension of time for filing
(penalty
for late | 16 | | filing or nonfiling). If any unprocessable return is corrected | 17 | | and
filed within 21 days after notice by the Department, the | 18 | | late filing or
nonfiling penalty shall not apply. If a penalty | 19 | | for late filing or nonfiling
is imposed in addition to a | 20 | | penalty for late payment, the total penalty due
shall be the | 21 | | sum of the late filing penalty and the applicable late payment
| 22 | | penalty.
Beginning on the effective date of this amendatory Act | 23 | | of 1995, in the case
of any type of tax return required to be | 24 | | filed more frequently
than annually, when the failure to file | 25 | | the tax return on or before the
date prescribed for filing |
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| 1 | | (including any extensions) is shown to be
nonfraudulent and has | 2 | | not occurred in the 2 years immediately preceding the
failure | 3 | | to file on the prescribed due date, the penalty imposed by | 4 | | Section
3-3(a) shall be abated.
| 5 | | (a-5) This subsection (a-5) is applicable to returns due on | 6 | | and after
January 1, 1996 and on or before December 31, 2000.
A | 7 | | penalty equal to 2% of
the tax required to be shown due on a | 8 | | return, up to a maximum amount of $250,
determined without | 9 | | regard to any part of the tax that is paid on time or by any
| 10 | | credit that was properly allowable on the date the return was | 11 | | required to be
filed, shall be
imposed for failure to file the | 12 | | tax return on or before the due date prescribed
for filing | 13 | | determined with regard for any extension of time for filing.
| 14 | | However, if any return is not filed within 30 days after notice | 15 | | of nonfiling
mailed by the Department to the last known address | 16 | | of the taxpayer contained in
Department records, an additional | 17 | | penalty amount shall be imposed equal to the
greater of $250 or | 18 | | 2% of the tax shown on the return. However, the additional
| 19 | | penalty amount may not exceed $5,000 and is determined without | 20 | | regard to any
part of the tax that is paid on time or by any | 21 | | credit that was properly
allowable on the date the return was | 22 | | required to be filed (penalty
for late filing or nonfiling). If | 23 | | any unprocessable return is corrected and
filed within 30 days | 24 | | after notice by the Department, the late filing or
nonfiling | 25 | | penalty shall not apply. If a penalty for late filing or | 26 | | nonfiling
is imposed in addition to a penalty for late payment, |
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| 1 | | the total penalty due
shall be the sum of the late filing | 2 | | penalty and the applicable late payment
penalty.
In the case of | 3 | | any type of tax return required to be filed more frequently
| 4 | | than annually, when the failure to file the tax return on or | 5 | | before the
date prescribed for filing (including any | 6 | | extensions) is shown to be
nonfraudulent and has not occurred | 7 | | in the 2 years immediately preceding the
failure to file on the | 8 | | prescribed due date, the penalty imposed by Section
3-3(a-5) | 9 | | shall be abated.
| 10 | | (a-10) This subsection (a-10) is applicable to returns due | 11 | | on and after
January 1, 2001.
A penalty equal to 2% of
the tax | 12 | | required to be shown due on a return, up to a maximum amount of | 13 | | $250,
reduced by any tax that is
paid on time or by any
credit | 14 | | that was properly allowable on the date the return was required | 15 | | to be
filed, shall be
imposed for failure to file the tax | 16 | | return on or before the due date prescribed
for filing | 17 | | determined with regard for any extension of time for filing.
| 18 | | However, if any return is not filed within 30 days after notice | 19 | | of nonfiling
mailed by the Department to the last known address | 20 | | of the taxpayer contained in
Department records, an additional | 21 | | penalty amount shall be imposed equal to the
greater of $250 or | 22 | | 2% of the tax shown on the return. However, the additional
| 23 | | penalty amount may not exceed $5,000 and is determined without | 24 | | regard to any
part of the tax that is paid on time or by any | 25 | | credit that was properly
allowable on the date the return was | 26 | | required to be filed (penalty
for late filing or nonfiling). If |
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| 1 | | any unprocessable return is corrected and
filed within 30 days | 2 | | after notice by the Department, the late filing or
nonfiling | 3 | | penalty shall not apply. If a penalty for late filing or | 4 | | nonfiling
is imposed in addition to a penalty for late payment, | 5 | | the total penalty due
shall be the sum of the late filing | 6 | | penalty and the applicable late payment
penalty.
In the case of | 7 | | any type of tax return required to be filed more frequently
| 8 | | than annually, when the failure to file the tax return on or | 9 | | before the
date prescribed for filing (including any | 10 | | extensions) is shown to be
nonfraudulent and has not occurred | 11 | | in the 2 years immediately preceding the
failure to file on the | 12 | | prescribed due date, the penalty imposed by Section
3-3(a-10) | 13 | | shall be abated.
| 14 | | (a-15) In addition to any other penalties imposed by law | 15 | | for the failure to file a return, a penalty of $100 shall be | 16 | | imposed for failure to file a transaction reporting return | 17 | | required by Section 3 of the Retailers' Occupation Tax Act and | 18 | | Section 9 of the Use Tax Act on or before the date a return is | 19 | | required to be filed. This penalty shall be imposed regardless | 20 | | of whether the return when properly prepared and filed would | 21 | | result in the imposition of a tax. | 22 | | (b) This subsection is applicable before January 1, 1998.
A | 23 | | penalty of 15% of the tax shown on the return or the tax | 24 | | required to
be shown due on the return shall be imposed for | 25 | | failure to pay:
| 26 | | (1) the tax shown due on the return on or before the |
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| 1 | | due date prescribed
for payment of that tax, an amount of | 2 | | underpayment of estimated tax, or an
amount that is | 3 | | reported in an amended return other than an amended return
| 4 | | timely filed as required by subsection (b) of Section 506 | 5 | | of the Illinois
Income Tax Act (penalty for late payment or | 6 | | nonpayment of admitted liability);
or
| 7 | | (2) the full amount of any tax required to be shown due | 8 | | on a
return and which is not shown (penalty for late | 9 | | payment or nonpayment of
additional liability), within 30 | 10 | | days after a notice of arithmetic error,
notice and demand, | 11 | | or a final assessment is issued by the Department.
In the | 12 | | case of a final assessment arising following a protest and | 13 | | hearing,
the 30-day period shall not begin until all | 14 | | proceedings in court for review of
the final assessment | 15 | | have terminated or the period for obtaining a review has
| 16 | | expired without proceedings for a review having been | 17 | | instituted. In the case
of a notice of tax liability that | 18 | | becomes a final assessment without a protest
and hearing, | 19 | | the penalty provided in this paragraph (2) shall be imposed | 20 | | at the
expiration of the period provided for the filing of | 21 | | a protest.
| 22 | | (b-5) This subsection is applicable to returns due on and | 23 | | after January
1, 1998 and on or before December 31, 2000.
A | 24 | | penalty of 20% of the tax shown on the return or the tax | 25 | | required to be
shown due on the return shall be imposed for | 26 | | failure to
pay:
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| 1 | | (1) the tax shown due on the return on or before the | 2 | | due date prescribed
for payment of that tax, an amount of | 3 | | underpayment of estimated tax, or an
amount that is | 4 | | reported in an amended return other than an amended return
| 5 | | timely filed as required by subsection (b) of Section 506 | 6 | | of the Illinois
Income Tax Act (penalty for late payment or | 7 | | nonpayment of admitted liability);
or
| 8 | | (2) the full amount of any tax required to be shown due | 9 | | on a
return and which is not shown (penalty for late | 10 | | payment or nonpayment of
additional liability), within 30 | 11 | | days after a notice of arithmetic error,
notice and demand, | 12 | | or a final assessment is issued by the Department.
In the | 13 | | case of a final assessment arising following a protest and | 14 | | hearing,
the 30-day period shall not begin until all | 15 | | proceedings in court for review of
the final assessment | 16 | | have terminated or the period for obtaining a review has
| 17 | | expired without proceedings for a review having been | 18 | | instituted. In the case
of a notice of tax liability that | 19 | | becomes a final assessment without a protest
and hearing, | 20 | | the penalty provided in this paragraph (2) shall be imposed | 21 | | at the
expiration of the period provided for the filing of | 22 | | a protest.
| 23 | | (b-10) This subsection (b-10) is applicable to returns due | 24 | | on and after
January 1, 2001 and on or before December 31, | 25 | | 2003. A penalty shall be
imposed for failure to pay:
| 26 | | (1) the tax shown due on a return on or before the due |
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| 1 | | date prescribed for
payment of that tax, an amount of | 2 | | underpayment of estimated tax, or an amount
that is | 3 | | reported in an amended return other than an amended return | 4 | | timely filed
as required by subsection (b) of Section 506 | 5 | | of the Illinois Income Tax Act
(penalty for late payment or | 6 | | nonpayment of admitted liability). The amount of
penalty | 7 | | imposed under this subsection (b-10)(1) shall be 2% of any | 8 | | amount that
is paid no later than 30 days after the due | 9 | | date, 5% of any amount that is
paid later than 30 days | 10 | | after the due date and not later than 90 days after
the due | 11 | | date, 10% of any amount that is paid later than 90 days | 12 | | after the due
date and not later than 180 days after the | 13 | | due date, and 15% of any amount that
is paid later than 180 | 14 | | days after the
due date.
If notice and demand is made for | 15 | | the payment of any amount of tax due and if
the amount due | 16 | | is paid within 30 days after the date of the notice and | 17 | | demand,
then the penalty for late payment or nonpayment of | 18 | | admitted liability under
this subsection (b-10)(1) on the | 19 | | amount so paid shall not accrue for the period
after the | 20 | | date of the notice and demand.
| 21 | | (2) the full amount of any tax required to be shown due | 22 | | on a return and
that is not shown (penalty for late payment | 23 | | or nonpayment of additional
liability), within 30 days | 24 | | after a notice of arithmetic error, notice and
demand, or a | 25 | | final assessment is issued by the Department. In the case | 26 | | of a
final assessment arising following a protest and |
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| 1 | | hearing, the 30-day period
shall not begin until all | 2 | | proceedings in court for review of the final
assessment | 3 | | have terminated or the period for obtaining a review has | 4 | | expired
without proceedings for a review having been | 5 | | instituted. The amount of penalty
imposed under this | 6 | | subsection (b-10)(2) shall be 20% of any amount that is not
| 7 | | paid within the 30-day period. In the case of a notice of | 8 | | tax liability that
becomes a final assessment without a | 9 | | protest and hearing, the penalty provided
in this | 10 | | subsection (b-10)(2) shall be imposed at the expiration of | 11 | | the period
provided for the filing of a protest.
| 12 | | (b-15) This subsection (b-15) is applicable to returns due | 13 | | on and after
January 1, 2004 and on or before December 31, | 14 | | 2004. A penalty shall be imposed for failure to pay the tax | 15 | | shown due or
required to be shown due on a return on or before | 16 | | the due date prescribed for
payment of that tax, an amount of | 17 | | underpayment of estimated tax, or an amount
that is reported in | 18 | | an amended return other than an amended return timely filed
as | 19 | | required by subsection (b) of Section 506 of the Illinois | 20 | | Income Tax Act
(penalty for late payment or nonpayment of | 21 | | admitted liability). The amount of
penalty imposed under this | 22 | | subsection (b-15)(1) shall be 2% of any amount that
is paid no | 23 | | later than 30 days after the due date, 10% of any amount that | 24 | | is
paid later than 30 days after the due date and not later | 25 | | than 90 days after the
due date, 15% of any amount that is paid | 26 | | later than 90 days after the due date
and not later than 180 |
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| 1 | | days after the due date, and 20% of any amount that is
paid | 2 | | later than 180 days after the due date. If notice and demand is | 3 | | made for
the payment of any amount of tax due and if the amount | 4 | | due is paid within 30
days after the date of this notice and | 5 | | demand, then the penalty for late
payment or nonpayment of | 6 | | admitted liability under this subsection (b-15)(1) on
the | 7 | | amount so paid shall not accrue for the period after the date | 8 | | of the notice
and demand.
| 9 | | (b-20) This subsection (b-20) is applicable to returns due | 10 | | on and after January 1, 2005. | 11 | | (1) A penalty shall be imposed for failure to pay, | 12 | | prior to the due date for payment, any amount of tax the | 13 | | payment of which is required to be made prior to the filing | 14 | | of a return or without a return (penalty for late payment | 15 | | or nonpayment of estimated or accelerated tax). The amount | 16 | | of penalty imposed under this paragraph (1) shall be 2% of | 17 | | any amount that is paid no later than 30 days after the due | 18 | | date and 10% of any amount that is paid later than 30 days | 19 | | after the due date. | 20 | | (2) A penalty shall be imposed for failure to pay the | 21 | | tax shown due or required to be shown due on a return on or | 22 | | before the due date prescribed for payment of that tax or | 23 | | an amount that is reported in an amended return other than | 24 | | an amended return timely filed as required by subsection | 25 | | (b) of Section 506 of the Illinois Income Tax Act (penalty | 26 | | for late payment or nonpayment of tax). The amount of |
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| 1 | | penalty imposed under this paragraph (2) shall be 2% of any | 2 | | amount that is paid no later than 30 days after the due | 3 | | date, 10% of any amount that is paid later than 30 days | 4 | | after the due date and prior to the date the Department has | 5 | | initiated an audit or investigation of the taxpayer, and | 6 | | 20% of any amount that is paid after the date the | 7 | | Department has initiated an audit or investigation of the | 8 | | taxpayer; provided that the penalty shall be reduced to 15% | 9 | | if the entire amount due is paid not later than 30 days | 10 | | after the Department has provided the taxpayer with an | 11 | | amended return (following completion of an occupation, | 12 | | use, or excise tax audit) or a form for waiver of | 13 | | restrictions on assessment (following completion of an | 14 | | income tax audit); provided further that the reduction to | 15 | | 15% shall be rescinded if the taxpayer makes any claim for | 16 | | refund or credit of the tax, penalties, or interest | 17 | | determined to be due upon audit, except in the case of a | 18 | | claim filed pursuant to subsection (b) of Section 506 of | 19 | | the Illinois Income Tax Act or to claim a carryover of a | 20 | | loss or credit, the availability of which was not | 21 | | determined in the audit. For purposes of this paragraph | 22 | | (2), any overpayment reported on an original return that | 23 | | has been allowed as a refund or credit to the taxpayer | 24 | | shall be deemed to have not been paid on or before the due | 25 | | date for payment and any amount paid under protest pursuant | 26 | | to the provisions of the State Officers and Employees Money |
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| 1 | | Disposition Act shall be deemed to have been paid after the | 2 | | Department has initiated an audit and more than 30 days | 3 | | after the Department has provided the taxpayer with an | 4 | | amended return (following completion of an occupation, | 5 | | use, or excise tax audit) or a form for waiver of | 6 | | restrictions on assessment (following completion of an | 7 | | income tax audit). | 8 | | (3) The penalty imposed under this subsection (b-20) | 9 | | shall be deemed assessed at the time the tax upon which the | 10 | | penalty is computed is assessed, except that, if the | 11 | | reduction of the penalty imposed under paragraph (2) of | 12 | | this subsection (b-20) to 15% is rescinded because a claim | 13 | | for refund or credit has been filed, the increase in | 14 | | penalty shall be deemed assessed at the time the claim for | 15 | | refund or credit is filed.
| 16 | | (c) For purposes of the late payment penalties, the basis | 17 | | of the penalty
shall be the tax shown or required to be shown | 18 | | on a return, whichever is
applicable, reduced by any part of | 19 | | the tax which is paid on time and by any
credit which was | 20 | | properly allowable on the date the return was required to
be | 21 | | filed.
| 22 | | (d) A penalty shall be applied to the tax required to be | 23 | | shown even if
that amount is less than the tax shown on the | 24 | | return.
| 25 | | (e) This subsection (e) is applicable to returns due before | 26 | | January 1,
2001.
If both a subsection (b)(1) or (b-5)(1) |
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| 1 | | penalty and a subsection (b)(2)
or (b-5)(2) penalty are | 2 | | assessed against the same return, the subsection
(b)(2) or | 3 | | (b-5)(2) penalty shall
be assessed against only the additional | 4 | | tax found to be due.
| 5 | | (e-5) This subsection (e-5) is applicable to returns due on | 6 | | and after
January 1, 2001.
If both a subsection (b-10)(1) | 7 | | penalty and a subsection
(b-10)(2) penalty are assessed against | 8 | | the same return,
the subsection (b-10)(2) penalty shall be | 9 | | assessed against
only the additional tax found to be due.
| 10 | | (f) If the taxpayer has failed to file the return, the | 11 | | Department shall
determine the correct tax according to its | 12 | | best judgment and information,
which amount shall be prima | 13 | | facie evidence of the correctness of the tax due.
| 14 | | (g) The time within which to file a return or pay an amount | 15 | | of tax due
without imposition of a penalty does not extend the | 16 | | time within which to
file a protest to a notice of tax | 17 | | liability or a notice of deficiency.
| 18 | | (h) No return shall be determined to be unprocessable | 19 | | because of the
omission of any information requested on the | 20 | | return pursuant to Section
2505-575
of the Department of | 21 | | Revenue Law (20 ILCS 2505/2505-575).
| 22 | | (i) If a taxpayer has a tax liability for the taxable | 23 | | period ending after June 30,
1983 and prior to July 1, 2002 | 24 | | that is eligible for amnesty under the
Tax Delinquency Amnesty | 25 | | Act and the taxpayer fails to satisfy the tax liability
during | 26 | | the amnesty period provided for in that Act for that taxable |
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| 1 | | period, then the penalty imposed by
the Department under this | 2 | | Section shall be imposed in an amount that is 200% of
the | 3 | | amount that would otherwise be imposed under this Section.
| 4 | | (j) If a taxpayer has a tax liability for the taxable | 5 | | period ending after June 30, 2002 and prior to July 1, 2009 | 6 | | that is eligible for amnesty under the
Tax Delinquency Amnesty | 7 | | Act, except for any tax liability reported pursuant to Section | 8 | | 506(b) of the Illinois Income Tax Act (35 ILCS 5/506(b)) that | 9 | | is not final, and the taxpayer fails to satisfy the tax | 10 | | liability
during the amnesty period provided for in that Act | 11 | | for that taxable period, then the penalty imposed by
the | 12 | | Department under this Section shall be imposed in an amount | 13 | | that is 200% of
the amount that would otherwise be imposed | 14 | | under this Section. | 15 | | (Source: P.A. 96-1435, eff. 8-16-10.)
| 16 | | Section 99. Effective date. This Act takes effect upon | 17 | | becoming law.
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