(35 ILCS 745/1)
Sec. 1.
Short title.
This Act may be cited as the Tax Delinquency Amnesty Act.
(Source: P.A. 93-26, eff. 6-20-03.)
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(35 ILCS 745/5)
Sec. 5.
Definitions.
As used in this Act:
"Department" means the Illinois Department of Revenue.
"Rules" means any rules adopted or forms prescribed by the Department.
"Taxable period" means any period of time for which any tax is imposed by and
owed to the State of Illinois.
"Taxpayer" means any person, corporation, or other entity subject to any tax,
except for the motor fuel use tax,
imposed by any law of the State of Illinois and payable to the State of
Illinois.
(Source: P.A. 93-26, eff. 6-20-03.)
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(35 ILCS 745/10)
Sec. 10. Amnesty program. The Department shall establish an amnesty
program for all taxpayers owing any tax imposed by reason of or pursuant to
authorization by any law of the State of Illinois and collected by the
Department.
The amnesty program shall be for a period from October 1, 2003 through
November 15, 2003 and for a period beginning on October 1, 2010 and ending November 8, 2010 and for a period beginning on October 1, 2019 and ending on November 15, 2019.
The amnesty program shall provide that, upon payment by a taxpayer of all
taxes
due from that taxpayer to the State of Illinois for any taxable period ending
(i) after June 30,
1983 and prior to July 1, 2002 for the tax amnesty period occurring from October 1, 2003 through
November 15, 2003, (ii) after June 30, 2002 and prior to July 1, 2009 for the tax amnesty period beginning on October 1, 2010 through November 8, 2010, and (iii) after June 30, 2011 and prior to July 1, 2018 for the tax amnesty period beginning on October 1, 2019 through November 15, 2019, the
Department shall abate and not seek to collect any interest or penalties that
may be
applicable and the Department shall not seek civil or criminal prosecution for
any taxpayer for the period of time for which amnesty has been granted to the
taxpayer. Failure to pay all taxes due to the State for a taxable period shall
invalidate any
amnesty granted under this Act. Amnesty shall be granted only if all amnesty
conditions are
satisfied by the taxpayer.
Amnesty shall not be granted to taxpayers who are a party to any criminal
investigation or to any civil or criminal litigation that is pending in any
circuit court or appellate court or the Supreme Court of this State for
nonpayment, delinquency, or fraud in relation to any State tax imposed by any
law of the State of Illinois.
Participation in an amnesty program shall not preclude a taxpayer from claiming a refund for an overpayment of tax on an issue unrelated to the issues for which the taxpayer claimed amnesty or for an overpayment of tax by taxpayers estimating a non-final liability for the amnesty program pursuant to Section 506(b) of the Illinois Income Tax Act (35 ILCS 5/506(b)). Voluntary payments made under this Act shall be made by cash, check,
guaranteed remittance, or ACH debit.
The Department shall adopt rules as necessary to implement the provisions of
this Act.
Except as otherwise provided in this Section, all money collected under this
Act that would otherwise be deposited into the General Revenue Fund shall be
deposited as
follows: (i) one-half into the Common School Fund; (ii) one-half into the
General
Revenue Fund. Two percent of all money collected under this Act shall be
deposited by
the State Treasurer into the Tax Compliance and Administration Fund and,
subject to
appropriation, shall be used by the Department to cover costs associated with
the administration of this Act.
(Source: P.A. 101-9, eff. 6-5-19.)
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(35 ILCS 745/905)
Sec. 905.
(Amendatory provisions; text omitted).
(Source: P.A. 93-26, eff. 6-20-03; text omitted.)
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(35 ILCS 745/999)
Sec. 999.
Effective date.
This Act takes effect upon becoming law.
(Source: P.A. 93-26, eff. 6-20-03.)
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