SB1329ham004 98TH GENERAL ASSEMBLY

Rep. Barbara Flynn Currie

Filed: 5/31/2013

09800SB1329ham004 LRB098 06018 WGH 46767 a

AMENDMENT TO SENATE BILL 1329

AMENDMENT NO. ______. Amend Senate Bill 1329, AS AMENDED, with reference to the page and line numbers of House Amendment No. 3, on page 198, by replacing lines 8 through 24 with the following:

"(d) Notwithstanding any provision in the tax statutes listed in Section 1-45 of this Act, the The Tax Tribunal shall exercise its jurisdiction on and after January 1, 2014, and any protests prior to that date shall continue to be filed with the Department, and the Department shall exercise jurisdiction over such matters July 1, 2013, but the administrative law judges of the Tax Tribunal may be appointed prior to that date and may take any action prior to that date that is necessary to enable the Tax Tribunal to properly exercise its jurisdiction on or after that date. Any administrative proceeding commenced on or after June 1, 2013 prior to July 1, 2013, that would otherwise be subject to the jurisdiction of the Illinois Independent Tax Tribunal may be conducted according to the procedures set forth in this Act if the taxpayer so elects. Such an election shall be irrevocable and may be made on or after January 1, 2014 July 1, 2013, but no later than February 1, 2014 30 days after the date on which the taxpayer's protest was filed.".