State of Illinois
90th General Assembly
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90_HB0021

      20 ILCS 2520/5.5 new
          Amends the Taxpayers' Bill of Rights Act.  Provides  that
      in  the  case of a taxpayer receiving a protestable notice, a
      bill, a claim denial or reduction regarding  any  tax,  until
      proven   otherwise  by  the  Department  in  the  appropriate
      proceeding, the taxpayer's position shall be presumed  to  be
      the  correct position and the burden of proof shall be on the
      Department to prove otherwise.
                                                     LRB9000346KRkb
                                               LRB9000346KRkb
 1        AN ACT to amend the Taxpayers'  Bill  of  Rights  Act  by
 2    adding Section 5.5.
 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:
 5        Section 5.  The Taxpayers' Bill of Rights Act is  amended
 6    by adding Section 5.5 as follows:
 7        (20 ILCS 2520/5.5 new)
 8        Sec.  5.5.   Burden  of proof.  Notwithstanding any other
 9    law to the contrary, in the case of a  taxpayer  receiving  a
10    protestable  notice,  a  bill,  a  claim  denial or reduction
11    regarding any tax, until proven otherwise by  the  Department
12    in  the appropriate proceeding, the taxpayer's position shall
13    be presumed to be the correct one and  the  burden  of  proof
14    shall be on the Department to prove otherwise.

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