Full Text of SB0507 99th General Assembly
SB0507ham002 99TH GENERAL ASSEMBLY | Rep. Anthony DeLuca Filed: 5/14/2015
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| 1 | | AMENDMENT TO SENATE BILL 507
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 507, AS AMENDED, | 3 | | with reference to page and line numbers of House Amendment No. | 4 | | 1, on page 5, immediately below line 6, by inserting the | 5 | | following:
| 6 | | "Section 7. The Service Use Tax Act is amended by changing | 7 | | Section 12 as follows:
| 8 | | (35 ILCS 110/12) (from Ch. 120, par. 439.42)
| 9 | | Sec. 12. Applicability of Retailers' Occupation Tax Act and | 10 | | Uniform
Penalty and Interest Act. All of the provisions of | 11 | | Sections 1d, 1e, 1f, 1i,
1j, 1j.1, 1k, 1m,
1n, 1o, 2-6, 2-12, | 12 | | 2-54, 2a, 2b, 2c, 3 (except as to the disposition by the | 13 | | Department
of the
money collected under this Act), 4 (except | 14 | | that the time limitation
provisions shall run from the date | 15 | | when gross receipts are received), 5
(except that the time | 16 | | limitation provisions on the issuance of notices of
tax |
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| 1 | | liability shall run from the date when the tax is due rather | 2 | | than from
the date when gross receipts are received and except | 3 | | that in the case of a
failure to file a return required by this | 4 | | Act, no notice of tax liability shall
be issued on and after | 5 | | July 1 and January 1 covering tax due with that return
during | 6 | | any month or period more than 6 years before that July 1 or | 7 | | January
1, respectively), 5a, 5b, 5c, 5d, 5e, 5f, 5g,
5j, 5k, | 8 | | 5l, 6d, 7, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax | 9 | | Act which
are not inconsistent with this Act, and Section 3-7 | 10 | | of the Uniform
Penalty and Interest Act, shall apply, as far as | 11 | | practicable, to
the subject matter of this Act to the same | 12 | | extent as if such provisions
were included herein.
| 13 | | (Source: P.A. 98-1098, eff. 8-26-14.)".
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