(35 ILCS 120/5f) (from Ch. 120, par. 444f)
Sec. 5f.
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 of the
tax. If the tax remains unpaid for 10 days after demand has been made
and no proceedings have been taken for review, the Department may issue
a warrant directed to the sheriff of any county of the State or to any
State officer authorized to serve process, commanding the sheriff or
other officer to levy upon property and rights to property (whether real
or personal, tangible or intangible) of the taxpayer, without exemption,
found within his or her jurisdiction, for the
payment of the amount of unpaid tax 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 of the
warrant within the time specified in the warrant, which may not be less
than 20 nor more than 90 days from the date of the warrant. The sheriff
or other officer to whom such warrant is directed 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,
and is entitled to the same fees for his or her
services in executing the warrant, to be collected in the same manner.
The Department, or some officer, employee or agent designated by it, may
bid for and purchase any such property sold.
No proceedings for a levy under this Section may be commenced more
than 20 years after the latest date for filing of the notice of lien
under Section 5b of
this Act, 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 by Section 1501 of the Illinois Income Tax 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. 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 Department of Law Enforcement, 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'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. 89-399, eff. 8-20-95.)
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