Full Text of SB1608 099th General Assembly
SB1608enr 99TH 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 Property Tax Code is amended by changing | 5 | | Section 18-155 and by adding Section 18-156 as follows:
| 6 | | (35 ILCS 200/18-155)
| 7 | | Sec. 18-155. Apportionment of taxes for district in two or | 8 | | more counties.
The burden of taxation of property in taxing | 9 | | districts that lie in more than
one county shall be fairly | 10 | | apportioned as provided in Article IX, Section 7, of
the | 11 | | Constitution of 1970.
| 12 | | The Department may, and on written request made before July | 13 | | 1 to the
Department shall, proceed to apportion the tax burden. | 14 | | The request may be made
only by an assessor, chief county | 15 | | assessment officer, Board of Review, Board of
Appeals, | 16 | | overlapping taxing district or 25 or more interested taxpayers. | 17 | | The
request shall specify one or more taxing districts in the | 18 | | county which lie in
one or more other specified counties, and | 19 | | also specify the civil townships, if
any, in which the | 20 | | overlapping taxing districts lie. When the Department has
| 21 | | received a written request for equalization for overlapping tax | 22 | | districts as
provided in this Section, the Department shall | 23 | | promptly notify the county clerk
and county treasurer of each |
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| 1 | | county affected by that request that tax bills
with respect to | 2 | | property in the parts of the county which are affected by the
| 3 | | request may not be prepared or mailed until the Department | 4 | | certifies the
apportionment among counties of the taxing | 5 | | districts' levies, except as
provided in subsection (c) of this | 6 | | Section. To apportion, the Department
shall:
| 7 | | (a) On or before December 31 of that year cause an | 8 | | assessment ratio
study to be made in each township in which | 9 | | each of the named overlapping
taxing districts lies, using | 10 | | equalized assessed values as certified by the
county clerk, and | 11 | | an analysis of property transfers prior to January 1 of
that | 12 | | year. The property transfers shall be in an amount deemed | 13 | | reasonable and
proper by the Department. The Department may | 14 | | conduct hearings, at which the
evidence shall be limited to the | 15 | | written presentation of assessment ratio study
data.
| 16 | | (b) Request from the County Clerk in each County in which | 17 | | the overlapping
taxing districts lie, certification of the | 18 | | portion of the assessed value of the
prior year for each | 19 | | overlapping taxing
district's portion of each township. | 20 | | Beginning with the 1999 taxable year, for
those counties that | 21 | | classify property by
county ordinance pursuant to subsection | 22 | | (b) of Section 4 of Article IX of the
Illinois Constitution, | 23 | | the certification shall be listed by property class as
provided | 24 | | in the classification ordinance. The clerk
shall return the | 25 | | certification within 30 days of receipt of the request.
| 26 | | (c) Use the township assessment ratio studies to apportion |
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| 1 | | the amount to be
raised by taxation upon property within the | 2 | | district so that each county in
which the district lies bears | 3 | | that burden of taxation as though all parts of
the overlapping | 4 | | taxing district had been assessed at the same proportion of
| 5 | | actual value. The Department shall certify to each County | 6 | | Clerk, by March 15,
the percent of burden. Except as provided | 7 | | below, the County Clerk shall apply
the percentage to the | 8 | | extension as provided in Section 18-45 to determine the
amount | 9 | | of tax to be raised in the county.
| 10 | | If the Department does not certify the percent of burden in | 11 | | the time
prescribed, the county clerk shall use the most recent | 12 | | prior certification to
determine the amount of tax to be raised | 13 | | in the county.
| 14 | | If the use of a prior certified percentage results in over | 15 | | or under extension
for the overlapping taxing district in the | 16 | | county using same, the county clerk
shall make appropriate | 17 | | adjustments in the subsequent year , except as provided by | 18 | | Section 18-156 . Any adjustments
necessitated by the procedure | 19 | | authorized by this Section shall be made by
increasing or | 20 | | decreasing the tax extension by fund for each taxing district
| 21 | | where a prior certified percentage was used. No tax rate limit | 22 | | shall render any
part of a tax levy illegally excessive which | 23 | | has been apportioned as herein
provided. The percentages | 24 | | certified by the Department shall remain until
changed by | 25 | | reason of another assessment ratio study made under this | 26 | | Section.
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| 1 | | To determine whether an overlapping district has met any | 2 | | qualifying rate
prescribed by law for eligibility for State | 3 | | aid, the tax rate of the district
shall be considered to be | 4 | | that rate which would have produced the same amount
of revenue | 5 | | had the taxes of the district been extended at a uniform rate
| 6 | | throughout the district, even if by application of this Section | 7 | | the actual rate
of extension in a portion of the district is | 8 | | less than the qualifying rate.
| 9 | | (Source: P.A. 90-594, eff. 6-24-98.)
| 10 | | (35 ILCS 200/18-156 new) | 11 | | Sec. 18-156. Correction of apportionment of taxes for a | 12 | | district in 2 or more counties. | 13 | | (a) Definitions. For the purposes of this Section, these | 14 | | definitions shall apply: | 15 | | "Apportioned property tax levy" means the total property | 16 | | tax extension of a taxing district in one or more counties that | 17 | | has been apportioned by the Department pursuant to Section | 18 | | 18-155. | 19 | | "Over-apportionment" means that any single county's share | 20 | | of an apportioned property tax levy is subsequently determined | 21 | | to exceed 105% of what that county's share should have been. | 22 | | (b) If, subsequent to the calculation of an apportioned | 23 | | property tax levy, the Department determines that an | 24 | | over-apportionment has taken place, the Department shall | 25 | | notify the county clerk and county treasurer of each county |
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| 1 | | affected by the incorrect apportionment and shall provide those | 2 | | county clerks and county treasurers with correct apportionment | 3 | | data. | 4 | | (c) If the notification under this Section is made prior to | 5 | | the due date of the final installment of property tax payments | 6 | | for that taxable year, the county treasurer of a county where | 7 | | an over-apportionment has taken place may, at the treasurer's | 8 | | sole discretion, issue a refund of the over-apportioned amount | 9 | | by either a reduced final installment, a refund of taxes paid, | 10 | | or both, to each taxpayer who is entitled to a refund because | 11 | | of the over-apportionment. Additionally, if the treasurer of | 12 | | the county where an over-apportionment has taken place issues a | 13 | | refund under this subsection, the county treasurer of each | 14 | | other county affected by the incorrect apportionment shall | 15 | | issue a corrected final installment or an additional bill for | 16 | | the amount owed as a result of the under-apportionment of that | 17 | | county's share of the property tax levy to each taxpayer whose | 18 | | taxes were underpaid as a result of the apportionment error. | 19 | | (d) Any refund issued under subsection (c) due to any | 20 | | over-apportionment may be made from funds held by the county | 21 | | treasurer for the specific taxing district that was the subject | 22 | | of the over-apportionment; once those funds have been disbursed | 23 | | to the taxing districts, the authority of the county treasurer | 24 | | to issue refunds under subsection (c) ends. | 25 | | (e) This Section applies for taxable year 2015 and | 26 | | thereafter. |
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| 1 | | Section 10. The Uniform Penalty and Interest Act is amended | 2 | | by changing Section 3-3 as follows:
| 3 | | (35 ILCS 735/3-3) (from Ch. 120, par. 2603-3)
| 4 | | Sec. 3-3. Penalty for failure to file or pay.
| 5 | | (a) This subsection (a) is applicable before January 1, | 6 | | 1996. A penalty
of 5% of the tax required to be shown due on a | 7 | | return shall be
imposed for failure to file the tax return on | 8 | | or before the due date prescribed
for filing determined with | 9 | | regard for any extension of time for filing
(penalty
for late | 10 | | filing or nonfiling). If any unprocessable return is corrected | 11 | | and
filed within 21 days after notice by the Department, the | 12 | | late filing or
nonfiling penalty shall not apply. If a penalty | 13 | | for late filing or nonfiling
is imposed in addition to a | 14 | | penalty for late payment, the total penalty due
shall be the | 15 | | sum of the late filing penalty and the applicable late payment
| 16 | | penalty.
Beginning on the effective date of this amendatory Act | 17 | | of 1995, in the case
of any type of tax return required to be | 18 | | filed more frequently
than annually, when the failure to file | 19 | | the tax return on or before the
date prescribed for filing | 20 | | (including any extensions) is shown to be
nonfraudulent and has | 21 | | not occurred in the 2 years immediately preceding the
failure | 22 | | to file on the prescribed due date, the penalty imposed by | 23 | | Section
3-3(a) shall be abated.
| 24 | | (a-5) This subsection (a-5) is applicable to returns due on |
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| 1 | | and after
January 1, 1996 and on or before December 31, 2000.
A | 2 | | penalty equal to 2% of
the tax required to be shown due on a | 3 | | return, up to a maximum amount of $250,
determined without | 4 | | regard to any part of the tax that is paid on time or by any
| 5 | | credit that was properly allowable on the date the return was | 6 | | required to be
filed, shall be
imposed for failure to file the | 7 | | tax return on or before the due date prescribed
for filing | 8 | | determined with regard for any extension of time for filing.
| 9 | | However, if any return is not filed within 30 days after notice | 10 | | of nonfiling
mailed by the Department to the last known address | 11 | | of the taxpayer contained in
Department records, an additional | 12 | | penalty amount shall be imposed equal to the
greater of $250 or | 13 | | 2% of the tax shown on the return. However, the additional
| 14 | | penalty amount may not exceed $5,000 and is determined without | 15 | | regard to any
part of the tax that is paid on time or by any | 16 | | credit that was properly
allowable on the date the return was | 17 | | required to be filed (penalty
for late filing or nonfiling). If | 18 | | any unprocessable return is corrected and
filed within 30 days | 19 | | after notice by the Department, the late filing or
nonfiling | 20 | | penalty shall not apply. If a penalty for late filing or | 21 | | nonfiling
is imposed in addition to a penalty for late payment, | 22 | | the total penalty due
shall be the sum of the late filing | 23 | | penalty and the applicable late payment
penalty.
In the case of | 24 | | any type of tax return required to be filed more frequently
| 25 | | than annually, when the failure to file the tax return on or | 26 | | before the
date prescribed for filing (including any |
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| 1 | | extensions) is shown to be
nonfraudulent and has not occurred | 2 | | in the 2 years immediately preceding the
failure to file on the | 3 | | prescribed due date, the penalty imposed by Section
3-3(a-5) | 4 | | shall be abated.
| 5 | | (a-10) This subsection (a-10) is applicable to returns due | 6 | | on and after
January 1, 2001.
A penalty equal to 2% of
the tax | 7 | | required to be shown due on a return, up to a maximum amount of | 8 | | $250,
reduced by any tax that is
paid on time or by any
credit | 9 | | that was properly allowable on the date the return was required | 10 | | to be
filed, shall be
imposed for failure to file the tax | 11 | | return on or before the due date prescribed
for filing | 12 | | determined with regard for any extension of time for filing.
| 13 | | However, if any return is not filed within 30 days after notice | 14 | | of nonfiling
mailed by the Department to the last known address | 15 | | of the taxpayer contained in
Department records, an additional | 16 | | penalty amount shall be imposed equal to the
greater of $250 or | 17 | | 2% of the tax shown on the return. However, the additional
| 18 | | penalty amount may not exceed $5,000 and is determined without | 19 | | regard to any
part of the tax that is paid on time or by any | 20 | | credit that was properly
allowable on the date the return was | 21 | | required to be filed (penalty
for late filing or nonfiling). If | 22 | | any unprocessable return is corrected and
filed within 30 days | 23 | | after notice by the Department, the late filing or
nonfiling | 24 | | penalty shall not apply. If a penalty for late filing or | 25 | | nonfiling
is imposed in addition to a penalty for late payment, | 26 | | the total penalty due
shall be the sum of the late filing |
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| 1 | | penalty and the applicable late payment
penalty.
In the case of | 2 | | any type of tax return required to be filed more frequently
| 3 | | than annually, when the failure to file the tax return on or | 4 | | before the
date prescribed for filing (including any | 5 | | extensions) is shown to be
nonfraudulent and has not occurred | 6 | | in the 2 years immediately preceding the
failure to file on the | 7 | | prescribed due date, the penalty imposed by this subsection | 8 | | (a-10) Section
3-3(a-10) shall be abated. This subsection | 9 | | (a-10) does not apply to transaction reporting returns required | 10 | | by Section 3 of the Retailers' Occupation Tax Act and Section 9 | 11 | | of the Use Tax Act that would not, when properly prepared and | 12 | | filed, result in the imposition of a tax; however, those | 13 | | returns are subject to the penalty set forth in subsection | 14 | | (a-15).
| 15 | | (a-15) A In addition to any other penalties imposed by law | 16 | | for the failure to file a return, a penalty of $100 shall be | 17 | | imposed for failure to file a transaction reporting return | 18 | | required by Section 3 of the Retailers' Occupation Tax Act and | 19 | | Section 9 of the Use Tax Act on or before the date a return is | 20 | | required to be filed ; provided, however, that this . This | 21 | | penalty shall be imposed only if regardless of whether the | 22 | | return when properly prepared and filed would not result in the | 23 | | imposition of a tax. If such a transaction reporting return | 24 | | would result in the imposition of a tax when properly prepared | 25 | | and filed, then that return is subject to the provisions of | 26 | | subsection (a-10). |
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| 1 | | (b) This subsection is applicable before January 1, 1998.
A | 2 | | penalty of 15% of the tax shown on the return or the tax | 3 | | required to
be shown due on the return shall be imposed for | 4 | | failure to pay:
| 5 | | (1) the tax shown due on the return on or before the | 6 | | due date prescribed
for payment of that tax, an amount of | 7 | | underpayment of estimated tax, or an
amount that is | 8 | | reported in an amended return other than an amended return
| 9 | | timely filed as required by subsection (b) of Section 506 | 10 | | of the Illinois
Income Tax Act (penalty for late payment or | 11 | | nonpayment of admitted liability);
or
| 12 | | (2) the full amount of any tax required to be shown due | 13 | | on a
return and which is not shown (penalty for late | 14 | | payment or nonpayment of
additional liability), within 30 | 15 | | days after a notice of arithmetic error,
notice and demand, | 16 | | or a final assessment is issued by the Department.
In the | 17 | | case of a final assessment arising following a protest and | 18 | | hearing,
the 30-day period shall not begin until all | 19 | | proceedings in court for review of
the final assessment | 20 | | have terminated or the period for obtaining a review has
| 21 | | expired without proceedings for a review having been | 22 | | instituted. In the case
of a notice of tax liability that | 23 | | becomes a final assessment without a protest
and hearing, | 24 | | the penalty provided in this paragraph (2) shall be imposed | 25 | | at the
expiration of the period provided for the filing of | 26 | | a protest.
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| 1 | | (b-5) This subsection is applicable to returns due on and | 2 | | after January
1, 1998 and on or before December 31, 2000.
A | 3 | | penalty of 20% of the tax shown on the return or the tax | 4 | | required to be
shown due on the return shall be imposed for | 5 | | failure to
pay:
| 6 | | (1) the tax shown due on the return on or before the | 7 | | due date prescribed
for payment of that tax, an amount of | 8 | | underpayment of estimated tax, or an
amount that is | 9 | | reported in an amended return other than an amended return
| 10 | | timely filed as required by subsection (b) of Section 506 | 11 | | of the Illinois
Income Tax Act (penalty for late payment or | 12 | | nonpayment of admitted liability);
or
| 13 | | (2) the full amount of any tax required to be shown due | 14 | | on a
return and which is not shown (penalty for late | 15 | | payment or nonpayment of
additional liability), within 30 | 16 | | days after a notice of arithmetic error,
notice and demand, | 17 | | or a final assessment is issued by the Department.
In the | 18 | | case of a final assessment arising following a protest and | 19 | | hearing,
the 30-day period shall not begin until all | 20 | | proceedings in court for review of
the final assessment | 21 | | have terminated or the period for obtaining a review has
| 22 | | expired without proceedings for a review having been | 23 | | instituted. In the case
of a notice of tax liability that | 24 | | becomes a final assessment without a protest
and hearing, | 25 | | the penalty provided in this paragraph (2) shall be imposed | 26 | | at the
expiration of the period provided for the filing of |
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| 1 | | a protest.
| 2 | | (b-10) This subsection (b-10) is applicable to returns due | 3 | | on and after
January 1, 2001 and on or before December 31, | 4 | | 2003. A penalty shall be
imposed for failure to pay:
| 5 | | (1) the tax shown due on a return on or before the due | 6 | | date prescribed for
payment of that tax, an amount of | 7 | | underpayment of estimated tax, or an amount
that is | 8 | | reported in an amended return other than an amended return | 9 | | timely filed
as required by subsection (b) of Section 506 | 10 | | of the Illinois Income Tax Act
(penalty for late payment or | 11 | | nonpayment of admitted liability). The amount of
penalty | 12 | | imposed under this subsection (b-10)(1) shall be 2% of any | 13 | | amount that
is paid no later than 30 days after the due | 14 | | date, 5% of any amount that is
paid later than 30 days | 15 | | after the due date and not later than 90 days after
the due | 16 | | date, 10% of any amount that is paid later than 90 days | 17 | | after the due
date and not later than 180 days after the | 18 | | due date, and 15% of any amount that
is paid later than 180 | 19 | | days after the
due date.
If notice and demand is made for | 20 | | the payment of any amount of tax due and if
the amount due | 21 | | is paid within 30 days after the date of the notice and | 22 | | demand,
then the penalty for late payment or nonpayment of | 23 | | admitted liability under
this subsection (b-10)(1) on the | 24 | | amount so paid shall not accrue for the period
after the | 25 | | date of the notice and demand.
| 26 | | (2) the full amount of any tax required to be shown due |
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| 1 | | on a return and
that is not shown (penalty for late payment | 2 | | or nonpayment of additional
liability), within 30 days | 3 | | after a notice of arithmetic error, notice and
demand, or a | 4 | | final assessment is issued by the Department. In the case | 5 | | of a
final assessment arising following a protest and | 6 | | hearing, the 30-day period
shall not begin until all | 7 | | proceedings in court for review of the final
assessment | 8 | | have terminated or the period for obtaining a review has | 9 | | expired
without proceedings for a review having been | 10 | | instituted. The amount of penalty
imposed under this | 11 | | subsection (b-10)(2) shall be 20% of any amount that is not
| 12 | | paid within the 30-day period. In the case of a notice of | 13 | | tax liability that
becomes a final assessment without a | 14 | | protest and hearing, the penalty provided
in this | 15 | | subsection (b-10)(2) shall be imposed at the expiration of | 16 | | the period
provided for the filing of a protest.
| 17 | | (b-15) This subsection (b-15) is applicable to returns due | 18 | | on and after
January 1, 2004 and on or before December 31, | 19 | | 2004. A penalty shall be imposed for failure to pay the tax | 20 | | shown due or
required to be shown due on a return on or before | 21 | | the due date prescribed for
payment of that tax, an amount of | 22 | | underpayment of estimated tax, or an amount
that is reported in | 23 | | an amended return other than an amended return timely filed
as | 24 | | required by subsection (b) of Section 506 of the Illinois | 25 | | Income Tax Act
(penalty for late payment or nonpayment of | 26 | | admitted liability). The amount of
penalty imposed under this |
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| 1 | | subsection (b-15)(1) shall be 2% of any amount that
is paid no | 2 | | later than 30 days after the due date, 10% of any amount that | 3 | | is
paid later than 30 days after the due date and not later | 4 | | than 90 days after the
due date, 15% of any amount that is paid | 5 | | later than 90 days after the due date
and not later than 180 | 6 | | days after the due date, and 20% of any amount that is
paid | 7 | | later than 180 days after the due date. If notice and demand is | 8 | | made for
the payment of any amount of tax due and if the amount | 9 | | due is paid within 30
days after the date of this notice and | 10 | | demand, then the penalty for late
payment or nonpayment of | 11 | | admitted liability under this subsection (b-15)(1) on
the | 12 | | amount so paid shall not accrue for the period after the date | 13 | | of the notice
and demand.
| 14 | | (b-20) This subsection (b-20) is applicable to returns due | 15 | | on and after January 1, 2005. | 16 | | (1) A penalty shall be imposed for failure to pay, | 17 | | prior to the due date for payment, any amount of tax the | 18 | | payment of which is required to be made prior to the filing | 19 | | of a return or without a return (penalty for late payment | 20 | | or nonpayment of estimated or accelerated tax). The amount | 21 | | of penalty imposed under this paragraph (1) shall be 2% of | 22 | | any amount that is paid no later than 30 days after the due | 23 | | date and 10% of any amount that is paid later than 30 days | 24 | | after the due date. | 25 | | (2) A penalty shall be imposed for failure to pay the | 26 | | tax shown due or required to be shown due on a return on or |
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| 1 | | before the due date prescribed for payment of that tax or | 2 | | an amount that is reported in an amended return other than | 3 | | an amended return timely filed as required by subsection | 4 | | (b) of Section 506 of the Illinois Income Tax Act (penalty | 5 | | for late payment or nonpayment of tax). The amount of | 6 | | penalty imposed under this paragraph (2) shall be 2% of any | 7 | | amount that is paid no later than 30 days after the due | 8 | | date, 10% of any amount that is paid later than 30 days | 9 | | after the due date and prior to the date the Department has | 10 | | initiated an audit or investigation of the taxpayer, and | 11 | | 20% of any amount that is paid after the date the | 12 | | Department has initiated an audit or investigation of the | 13 | | taxpayer; provided that the penalty shall be reduced to 15% | 14 | | if the entire amount due is paid not later than 30 days | 15 | | after the Department has provided the taxpayer with an | 16 | | amended return (following completion of an occupation, | 17 | | use, or excise tax audit) or a form for waiver of | 18 | | restrictions on assessment (following completion of an | 19 | | income tax audit); provided further that the reduction to | 20 | | 15% shall be rescinded if the taxpayer makes any claim for | 21 | | refund or credit of the tax, penalties, or interest | 22 | | determined to be due upon audit, except in the case of a | 23 | | claim filed pursuant to subsection (b) of Section 506 of | 24 | | the Illinois Income Tax Act or to claim a carryover of a | 25 | | loss or credit, the availability of which was not | 26 | | determined in the audit. For purposes of this paragraph |
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| 1 | | (2), any overpayment reported on an original return that | 2 | | has been allowed as a refund or credit to the taxpayer | 3 | | shall be deemed to have not been paid on or before the due | 4 | | date for payment and any amount paid under protest pursuant | 5 | | to the provisions of the State Officers and Employees Money | 6 | | Disposition Act shall be deemed to have been paid after the | 7 | | Department has initiated an audit and more than 30 days | 8 | | after the Department has provided the taxpayer with an | 9 | | amended return (following completion of an occupation, | 10 | | use, or excise tax audit) or a form for waiver of | 11 | | restrictions on assessment (following completion of an | 12 | | income tax audit). | 13 | | (3) The penalty imposed under this subsection (b-20) | 14 | | shall be deemed assessed at the time the tax upon which the | 15 | | penalty is computed is assessed, except that, if the | 16 | | reduction of the penalty imposed under paragraph (2) of | 17 | | this subsection (b-20) to 15% is rescinded because a claim | 18 | | for refund or credit has been filed, the increase in | 19 | | penalty shall be deemed assessed at the time the claim for | 20 | | refund or credit is filed.
| 21 | | (c) For purposes of the late payment penalties, the basis | 22 | | of the penalty
shall be the tax shown or required to be shown | 23 | | on a return, whichever is
applicable, reduced by any part of | 24 | | the tax which is paid on time and by any
credit which was | 25 | | properly allowable on the date the return was required to
be | 26 | | filed.
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| 1 | | (d) A penalty shall be applied to the tax required to be | 2 | | shown even if
that amount is less than the tax shown on the | 3 | | return.
| 4 | | (e) This subsection (e) is applicable to returns due before | 5 | | January 1,
2001.
If both a subsection (b)(1) or (b-5)(1) | 6 | | penalty and a subsection (b)(2)
or (b-5)(2) penalty are | 7 | | assessed against the same return, the subsection
(b)(2) or | 8 | | (b-5)(2) penalty shall
be assessed against only the additional | 9 | | tax found to be due.
| 10 | | (e-5) This subsection (e-5) is applicable to returns due on | 11 | | and after
January 1, 2001.
If both a subsection (b-10)(1) | 12 | | penalty and a subsection
(b-10)(2) penalty are assessed against | 13 | | the same return,
the subsection (b-10)(2) penalty shall be | 14 | | assessed against
only the additional tax found to be due.
| 15 | | (f) If the taxpayer has failed to file the return, the | 16 | | Department shall
determine the correct tax according to its | 17 | | best judgment and information,
which amount shall be prima | 18 | | facie evidence of the correctness of the tax due.
| 19 | | (g) The time within which to file a return or pay an amount | 20 | | of tax due
without imposition of a penalty does not extend the | 21 | | time within which to
file a protest to a notice of tax | 22 | | liability or a notice of deficiency.
| 23 | | (h) No return shall be determined to be unprocessable | 24 | | because of the
omission of any information requested on the | 25 | | return pursuant to Section
2505-575
of the Department of | 26 | | Revenue Law (20 ILCS 2505/2505-575).
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| 1 | | (i) If a taxpayer has a tax liability for the taxable | 2 | | period ending after June 30,
1983 and prior to July 1, 2002 | 3 | | that is eligible for amnesty under the
Tax Delinquency Amnesty | 4 | | Act and the taxpayer fails to satisfy the tax liability
during | 5 | | the amnesty period provided for in that Act for that taxable | 6 | | period, then the penalty imposed by
the Department under this | 7 | | Section shall be imposed in an amount that is 200% of
the | 8 | | amount that would otherwise be imposed under this Section.
| 9 | | (j) If a taxpayer has a tax liability for the taxable | 10 | | period ending after June 30, 2002 and prior to July 1, 2009 | 11 | | that is eligible for amnesty under the
Tax Delinquency Amnesty | 12 | | Act, except for any tax liability reported pursuant to Section | 13 | | 506(b) of the Illinois Income Tax Act (35 ILCS 5/506(b)) that | 14 | | is not final, and the taxpayer fails to satisfy the tax | 15 | | liability
during the amnesty period provided for in that Act | 16 | | for that taxable period, then the penalty imposed by
the | 17 | | Department under this Section shall be imposed in an amount | 18 | | that is 200% of
the amount that would otherwise be imposed | 19 | | under this Section. | 20 | | (Source: P.A. 98-425, eff. 8-16-13.)
| 21 | | Section 99. Effective date. This Act takes effect upon | 22 | | becoming law.
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