(35 ILCS 130/9a) (from Ch. 120, par. 453.9a)
Sec. 9a. Examination and correction of returns.
(1) As soon as practicable after any return is filed, the
Department shall examine such return and shall correct such return
according to its best judgment and information, which return so corrected
by the Department shall be prima facie correct and shall be prima facie
evidence of the correctness of the amount of tax due, as shown therein.
Instead of requiring the distributor to file an amended return, the
Department may simply notify the distributor of the correction or
corrections it has made. Proof of such correction by the Department may be
made at any hearing before the Department or in any legal proceeding by a
reproduced copy of the Department's record relating thereto in the name of
the Department under the certificate of the Director of Revenue. Such
reproduced copy shall, without further proof, be admitted into evidence
before the Department or in any legal proceeding and shall be prima facie
proof of the correctness of the amount of tax due, as shown therein. If the
Department finds that any amount of tax is due from the distributor, the
Department shall issue the distributor a notice of tax liability for the
amount of tax claimed by the Department to be due, together with a penalty
in an amount determined in accordance with Sections 3-3, 3-5 and 3-6 of the
Uniform Penalty and Interest Act. If, in administering the provisions of
this Act, comparison of a return or returns of a distributor with the
books, records and inventories of such distributor discloses a deficiency
which cannot be allocated by the Department to a particular month or
months, the Department shall issue the distributor a notice of tax
liability for the amount of tax claimed by the Department to be due for a
given period, but without any obligation upon the Department to allocate
such deficiency to any particular month or months, together with a penalty
in an amount determined in accordance with Sections 3-3, 3-5 and 3-6 of the
Uniform Penalty and Interest Act, under which circumstances the aforesaid
notice of tax liability shall be prima facie correct and shall be prima
facie evidence of the correctness of the amount of tax due, as shown
therein; and proof of such correctness may be made in accordance with, and
the admissibility of a reproduced copy of such notice of tax liability
shall be governed by, all the provisions of this Act applicable to
corrected returns. If any distributor filing any return dies or becomes a
person under legal disability at any time before the Department issues its
notice of tax liability, such notice shall be issued to the administrator,
executor or other legal representative, as such, of such distributor.
(2) Except as otherwise provided in this Section, if, within 60 days after such notice of tax liability, the
distributor or his or her legal representative files a protest to such
notice of tax liability and requests a hearing thereon, the Department shall
give notice to such distributor or legal representative of the time and place
fixed for such hearing, and shall hold a hearing in conformity with the
provisions of this Act, and pursuant thereto shall issue a final assessment
to such distributor or legal representative for the amount found to be due
as a result of such hearing. On or after July 1, 2013, protests concerning matters that are subject to the jurisdiction of the Illinois Independent Tax Tribunal shall be filed in accordance with the Illinois Independent Tax Tribunal Act of 2012, and hearings concerning those matters shall be held before the Tribunal in accordance with that Act. With respect to protests filed with the Department prior to July 1, 2013 that would otherwise be subject to the jurisdiction of the Illinois Independent Tax Tribunal, the taxpayer may elect to be subject to the provisions of the Illinois Independent Tax Tribunal Act of 2012 at any time on or after July 1, 2013, but not later than 30 days after the date on which the protest was filed. If made, the election shall be irrevocable. If a protest to the notice of tax liability
and a request for a hearing thereon is not filed within the time allowed by law, such notice of tax liability shall become final
without the necessity of a final assessment being issued and shall be
deemed to be a final assessment.
(3) In case of failure to pay the tax, or any portion thereof, or any
penalty provided for in this Act, when due, the Department may bring suit
to recover the amount of such tax, or portion thereof, or penalty; or, if
the taxpayer dies or becomes incompetent, by filing claim therefor against
his estate; provided that no such action with respect to any tax, or portion
thereof, or penalty, shall be instituted more than 2 years after the cause
of action accrues, except with the consent of the person from whom such tax
or penalty is due.
After the expiration of the period within which the person assessed may
file an action for judicial review under the Administrative Review Law
without such an action being filed, a certified copy of the final assessment
or revised final assessment of the Department may be filed with the Circuit
Court of the county in which the taxpayer has his or her principal place of
business, or of Sangamon County in those cases in which the taxpayer does
not have his principal place of business in this State. The certified copy
of the final assessment or revised final assessment shall be accompanied by
a certification which recites facts that are sufficient to show that the
Department complied with the jurisdictional requirements of the Law in
arriving at its final assessment or its revised final assessment and that
the taxpayer had his or her opportunity for an administrative hearing and for
judicial review, whether he availed himself or herself of either or both of
these opportunities or not. If the court is satisfied that the Department
complied with the jurisdictional requirements of the Law in arriving at its
final assessment or its revised final assessment and that the taxpayer had
his or her opportunity for an administrative hearing and for judicial review,
whether he or she availed himself or herself of either or both of
these opportunities or not, the court shall enter judgment in favor of the
Department and against the taxpayer for the amount shown to be due by the
final assessment or the revised final assessment, and such judgment shall
be filed of record in the court. Such judgment shall bear the rate of
interest set in the Uniform Penalty and Interest Act, but otherwise shall
have the same effect as other judgments. The judgment may be enforced, and
all laws applicable to sales for the enforcement of a judgment shall be
applicable to sales made under such judgments. The Department shall file
the certified copy of its assessment, as herein provided, with the Circuit
Court within 2 years after such assessment becomes final except when the
taxpayer consents in writing to an extension of such filing period.
If, when the cause of action for a proceeding in court accrues against a
person, he or she is out of the State, the action may be commenced within the
times herein limited, after his or her coming into or return to the State;
and if, after the cause of action accrues, he or she departs from and
remains out of the State, the time of his or her absence is no part of the
time limited for the commencement of the action; but the foregoing
provisions concerning absence from the State shall not apply to any case in
which, at the time the cause of action accrues, the party against whom the
cause of action accrues is not a resident of this State. The time within
which a court action is to be commenced by the Department hereunder shall
not run while the taxpayer is a debtor in any proceeding under the Federal
Bankruptcy Act nor thereafter until 90 days after the Department is
notified by such debtor of being discharged in bankruptcy.
No claim shall be filed against the estate of any deceased person or
a person under legal disability for any tax or penalty or part of either
except in the manner prescribed and within the time limited by the Probate
Act of 1975, as amended.
The remedies provided for herein shall not be exclusive, but all
remedies available to creditors for the collection of debts shall be
available for the collection of any tax or penalty due hereunder.
The collection of tax or penalty by any means provided for herein shall
not be a bar to any prosecution under this Act.
The certificate of the Director of the Department to the effect that a
tax or amount required to be paid by this Act has not been paid, that a
return has not been filed, or that information has not been supplied
pursuant to the provisions of this Act, shall be prima facie evidence
thereof.
Notwithstanding any other provisions of this Act, any amount paid as tax or in respect of tax paid under this Act shall be deemed assessed upon the date of receipt of payment. All of the provisions of Sections 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i and
5j of the Retailers' Occupation Tax Act, which are not inconsistent
with this Act, and Section 3-7 of the Uniform Penalty and Interest Act
shall apply, as far as practicable, to the subject matter of
this Act to the same extent as if such provisions were included herein.
References in such incorporated Sections of the "Retailers' Occupation Tax
Act" to retailers, to sellers or to persons engaged in the business of
selling tangible personal property shall mean distributors when used in
this Act.
(Source: P.A. 103-9, eff. 1-1-24 .)
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