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90_HB0961eng
35 ILCS 5/917 from Ch. 120, par. 9-917
35 ILCS 120/11 from Ch. 120, par. 450
35 ILCS 130/10b from Ch. 120, par. 453.10b
35 ILCS 135/20 from Ch. 120, par. 453.50
35 ILCS 200/15-172
35 ILCS 405/6 from Ch. 120, par. 405A-6
35 ILCS 610/11 from Ch. 120, par. 467.11
35 ILCS 615/11 from Ch. 120, par. 467.26
35 ILCS 620/11 from Ch. 120, par. 478
35 ILCS 625/11 from Ch. 120, par. 1421
35 ILCS 630/15 from Ch. 120, par. 2015
35 ILCS 705/2.5 new
Amends the Tax Collection Suit Act to provide that in
addition to any other authorized methods used to collect
delinquent taxes, the Department of Revenue may contract with
private collection entities, make public any personal
information collected by the Department, or implement other
methods of collection deemed necessary by the Department.
Provides that before the Department takes measures that make
public any personal information, it must give a 30-day
written notice to the delinquent party. Provides that if the
delinquent party remedies the delinquency, the Department
shall keep the information confidential. Amends the Illinois
Income Tax Act, the Retailers' Occupation Tax Act, the
Cigarette Tax Act, the Cigarette Use Tax Act, the Property
Tax Code, the Illinois Estate and Generation-Skipping
Transfer Tax Act, the Messages Tax Act, the Gas Revenue Tax
Act, the Public Utilities Revenue Act, the Water Company
Invested Capital Tax Act, and the Telecommunications Excise
Tax Act to make an exception to the confidentiality
provisions of those Acts. Effective January 1, 1998.
LRB9002184KDks
HB0961 Engrossed LRB9002184KDks
1 AN ACT in relation to taxes, amending named Acts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Illinois Income Tax Act is amended by
5 changing Section 917 as follows:
6 (35 ILCS 5/917) (from Ch. 120, par. 9-917)
7 (Text of Section before amendment by P.A. 89-507)
8 Sec. 917. Confidentiality and information sharing.
9 (a) Confidentiality. Except as provided in this Section,
10 all information received by the Department from returns filed
11 under this Act, or from any investigation conducted under the
12 provisions of this Act, shall be confidential, except for
13 official purposes within the Department or pursuant to
14 official procedures for collection of any State tax or
15 pursuant to an investigation or audit by the Illinois State
16 Scholarship Commission of a delinquent student loan or
17 monetary award or enforcement of any civil or criminal
18 penalty or sanction imposed by this Act or by another statute
19 imposing a State tax, and any person who divulges any such
20 information in any manner, except for such purposes and
21 pursuant to order of the Director or in accordance with a
22 proper judicial order, shall be guilty of a Class A
23 misdemeanor. However, the provisions of this paragraph are
24 not applicable to information furnished to a licensed
25 attorney representing the taxpayer where an appeal or a
26 protest has been filed on behalf of the taxpayer.
27 (b) Public information. Nothing contained in this Act
28 shall prevent the Director from publishing or making
29 available to the public the names and addresses of persons
30 filing returns under this Act, or from publishing or making
31 available reasonable statistics concerning the operation of
HB0961 Engrossed -2- LRB9002184KDks
1 the tax wherein the contents of returns are grouped into
2 aggregates in such a way that the information contained in
3 any individual return shall not be disclosed.
4 (c) Governmental agencies. The Director may make
5 available to the Secretary of the Treasury of the United
6 States or his delegate, or the proper officer or his delegate
7 of any other state imposing a tax upon or measured by income,
8 for exclusively official purposes, information received by
9 the Department in the administration of this Act, but such
10 permission shall be granted only if the United States or such
11 other state, as the case may be, grants the Department
12 substantially similar privileges. The Director may exchange
13 information with the Illinois Department of Public Aid for
14 the purpose of verifying sources and amounts of income and
15 for other purposes directly connected with the administration
16 of this Act and The Illinois Public Aid Code. The Director
17 may exchange information with the Director of the Department
18 of Employment Security for the purpose of verifying sources
19 and amounts of income and for other purposes directly
20 connected with the administration of this Act and Acts
21 administered by the Department of Employment Security. The
22 Director may make available to the Illinois Industrial
23 Commission information regarding employers for the purpose of
24 verifying the insurance coverage required under the Workers'
25 Compensation Act and Workers' Occupational Diseases Act.
26 The Director may make available to any State agency,
27 including the Illinois Supreme Court, which licenses persons
28 to engage in any occupation, information that a person
29 licensed by such agency has failed to file returns under this
30 Act or pay the tax, penalty and interest shown therein, or
31 has failed to pay any final assessment of tax, penalty or
32 interest due under this Act. The Director may also make
33 available to the Secretary of State information that a
34 corporation which has been issued a certificate of
HB0961 Engrossed -3- LRB9002184KDks
1 incorporation by the Secretary of State has failed to file
2 returns under this Act or pay the tax, penalty and interest
3 shown therein, or has failed to pay any final assessment of
4 tax, penalty or interest due under this Act. An assessment is
5 final when all proceedings in court for review of such
6 assessment have terminated or the time for the taking thereof
7 has expired without such proceedings being instituted. For
8 taxable years ending on or after December 31, 1987, the
9 Director may make available to the Director or principal
10 officer of any Department of the State of Illinois,
11 information that a person employed by such Department has
12 failed to file returns under this Act or pay the tax, penalty
13 and interest shown therein. For purposes of this paragraph,
14 the word "Department" shall have the same meaning as provided
15 in Section 3 of the State Employees Group Insurance Act of
16 1971.
17 (d) The Director shall make available for public
18 inspection in the Department's principal office and for
19 publication, at cost, administrative decisions issued on or
20 after January 1, 1995. These decisions are to be made
21 available in a manner so that the following taxpayer
22 information is not disclosed:
23 (1) The names, addresses, and identification
24 numbers of the taxpayer, related entities, and employees.
25 (2) At the sole discretion of the Director, trade
26 secrets or other confidential information identified as
27 such by the taxpayer, no later than 30 days after receipt
28 of an administrative decision, by such means as the
29 Department shall provide by rule.
30 The Director shall determine the appropriate extent of
31 the deletions allowed in paragraph (2). In the event the
32 taxpayer does not submit deletions, the Director shall make
33 only the deletions specified in paragraph (1).
34 The Director shall make available for public inspection
HB0961 Engrossed -4- LRB9002184KDks
1 and publication an administrative decision within 180 days
2 after the issuance of the administrative decision. The term
3 "administrative decision" has the same meaning as defined in
4 Section 3-101 of Article III of the Code of Civil Procedure.
5 Costs collected under this Section shall be paid into the Tax
6 Compliance and Administration Fund.
7 (Source: P.A. 88-669, eff. 11-29-94.)
8 (Text of Section after amendment by P.A. 89-507)
9 Sec. 917. Confidentiality and information sharing.
10 (a) Confidentiality. Except as provided in this Section,
11 all information received by the Department from returns filed
12 under this Act, or from any investigation conducted under the
13 provisions of this Act, shall be confidential, except for
14 official purposes within the Department, pursuant to Section
15 2.5 of the Tax Collection Suit Act, or pursuant to official
16 procedures for collection of any State tax or pursuant to an
17 investigation or audit by the Illinois State Scholarship
18 Commission of a delinquent student loan or monetary award or
19 enforcement of any civil or criminal penalty or sanction
20 imposed by this Act or by another statute imposing a State
21 tax, and any person who divulges any such information in any
22 manner, except for such purposes and pursuant to order of the
23 Director or in accordance with a proper judicial order, shall
24 be guilty of a Class A misdemeanor. However, the provisions
25 of this paragraph are not applicable to information furnished
26 to a licensed attorney representing the taxpayer where an
27 appeal or a protest has been filed on behalf of the taxpayer.
28 (b) Public information. Nothing contained in this Act
29 shall prevent the Director from publishing or making
30 available to the public the names and addresses of persons
31 filing returns under this Act, or from publishing or making
32 available reasonable statistics concerning the operation of
33 the tax wherein the contents of returns are grouped into
34 aggregates in such a way that the information contained in
HB0961 Engrossed -5- LRB9002184KDks
1 any individual return shall not be disclosed.
2 (c) Governmental agencies. The Director may make
3 available to the Secretary of the Treasury of the United
4 States or his delegate, or the proper officer or his delegate
5 of any other state imposing a tax upon or measured by income,
6 for exclusively official purposes, information received by
7 the Department in the administration of this Act, but such
8 permission shall be granted only if the United States or such
9 other state, as the case may be, grants the Department
10 substantially similar privileges. The Director may exchange
11 information with the Illinois Department of Public Aid and
12 the Department of Human Services (acting as successor to the
13 Department of Public Aid under the Department of Human
14 Services Act) for the purpose of verifying sources and
15 amounts of income and for other purposes directly connected
16 with the administration of this Act and the Illinois Public
17 Aid Code. The Director may exchange information with the
18 Director of the Department of Employment Security for the
19 purpose of verifying sources and amounts of income and for
20 other purposes directly connected with the administration of
21 this Act and Acts administered by the Department of
22 Employment Security. The Director may make available to the
23 Illinois Industrial Commission information regarding
24 employers for the purpose of verifying the insurance coverage
25 required under the Workers' Compensation Act and Workers'
26 Occupational Diseases Act.
27 The Director may make available to any State agency,
28 including the Illinois Supreme Court, which licenses persons
29 to engage in any occupation, information that a person
30 licensed by such agency has failed to file returns under this
31 Act or pay the tax, penalty and interest shown therein, or
32 has failed to pay any final assessment of tax, penalty or
33 interest due under this Act. The Director may also make
34 available to the Secretary of State information that a
HB0961 Engrossed -6- LRB9002184KDks
1 corporation which has been issued a certificate of
2 incorporation by the Secretary of State has failed to file
3 returns under this Act or pay the tax, penalty and interest
4 shown therein, or has failed to pay any final assessment of
5 tax, penalty or interest due under this Act. An assessment is
6 final when all proceedings in court for review of such
7 assessment have terminated or the time for the taking thereof
8 has expired without such proceedings being instituted. For
9 taxable years ending on or after December 31, 1987, the
10 Director may make available to the Director or principal
11 officer of any Department of the State of Illinois,
12 information that a person employed by such Department has
13 failed to file returns under this Act or pay the tax, penalty
14 and interest shown therein. For purposes of this paragraph,
15 the word "Department" shall have the same meaning as provided
16 in Section 3 of the State Employees Group Insurance Act of
17 1971.
18 (d) The Director shall make available for public
19 inspection in the Department's principal office and for
20 publication, at cost, administrative decisions issued on or
21 after January 1, 1995. These decisions are to be made
22 available in a manner so that the following taxpayer
23 information is not disclosed:
24 (1) The names, addresses, and identification
25 numbers of the taxpayer, related entities, and employees.
26 (2) At the sole discretion of the Director, trade
27 secrets or other confidential information identified as
28 such by the taxpayer, no later than 30 days after receipt
29 of an administrative decision, by such means as the
30 Department shall provide by rule.
31 The Director shall determine the appropriate extent of
32 the deletions allowed in paragraph (2). In the event the
33 taxpayer does not submit deletions, the Director shall make
34 only the deletions specified in paragraph (1).
HB0961 Engrossed -7- LRB9002184KDks
1 The Director shall make available for public inspection
2 and publication an administrative decision within 180 days
3 after the issuance of the administrative decision. The term
4 "administrative decision" has the same meaning as defined in
5 Section 3-101 of Article III of the Code of Civil Procedure.
6 Costs collected under this Section shall be paid into the Tax
7 Compliance and Administration Fund.
8 (Source: P.A. 88-669, eff. 11-29-94; 89-507, eff. 7-1-97.)
9 Section 10. The Retailers' Occupation Tax Act is amended
10 by changing Section 11 as follows:
11 (35 ILCS 120/11) (from Ch. 120, par. 450)
12 Sec. 11. All information received by the Department from
13 returns filed under this Act, or from any investigation
14 conducted under this Act, shall be confidential, except for
15 official purposes or pursuant to Section 2.5 of the Tax
16 Collection Suit Act, and any person who divulges any such
17 information in any manner, except in accordance with a proper
18 judicial order or as otherwise provided by law, shall be
19 guilty of a Class B misdemeanor.
20 Nothing in this Act prevents the Director of Revenue from
21 publishing or making available to the public the names and
22 addresses of persons filing returns under this Act, or
23 reasonable statistics concerning the operation of the tax by
24 grouping the contents of returns so the information in any
25 individual return is not disclosed.
26 Nothing in this Act prevents the Director of Revenue from
27 divulging to the United States Government or the government
28 of any other state, or any village that does not levy any
29 real property taxes for village operations and that receives
30 more than 60% of its general corporate revenue from taxes
31 under the Use Tax Act, the Service Use Tax Act, the Service
32 Occupation Tax Act, and the Retailers' Occupation Tax Act, or
HB0961 Engrossed -8- LRB9002184KDks
1 any officer or agency thereof, for exclusively official
2 purposes, information received by the Department in
3 administering this Act, provided that such other governmental
4 agency agrees to divulge requested tax information to the
5 Department.
6 The Department's furnishing of information derived from a
7 taxpayer's return or from an investigation conducted under
8 this Act to the surety on a taxpayer's bond that has been
9 furnished to the Department under this Act, either to provide
10 notice to such surety of its potential liability under the
11 bond or, in order to support the Department's demand for
12 payment from such surety under the bond, is an official
13 purpose within the meaning of this Section.
14 The furnishing upon request of information obtained by
15 the Department from returns filed under this Act or
16 investigations conducted under this Act to the Illinois
17 Liquor Control Commission for official use is deemed to be an
18 official purpose within the meaning of this Section.
19 Notice to a surety of potential liability shall not be
20 given unless the taxpayer has first been notified, not less
21 than 10 days prior thereto, of the Department's intent to so
22 notify the surety.
23 The furnishing upon request of the Auditor General, or
24 his authorized agents, for official use, of returns filed and
25 information related thereto under this Act is deemed to be an
26 official purpose within the meaning of this Section.
27 Where an appeal or a protest has been filed on behalf of
28 a taxpayer, the furnishing upon request of the attorney for
29 the taxpayer of returns filed by the taxpayer and information
30 related thereto under this Act is deemed to be an official
31 purpose within the meaning of this Section.
32 The furnishing of financial information to a home rule
33 unit that has imposed a tax similar to that imposed by this
34 Act pursuant to its home rule powers, or to any village that
HB0961 Engrossed -9- LRB9002184KDks
1 does not levy any real property taxes for village operations
2 and that receives more than 60% of its general corporate
3 revenue from taxes under the Use Tax Act, the Service Use Tax
4 Act, the Service Occupation Tax Act, and the Retailers'
5 Occupation Tax Act, upon request of the Chief Executive
6 thereof, is an official purpose within the meaning of this
7 Section, provided the home rule unit or village that does
8 not levy any real property taxes for village operations and
9 that receives more than 60% of its general corporate revenue
10 from taxes under the Use Tax Act, the Service Use Tax Act,
11 the Service Occupation Tax Act, and the Retailers' Occupation
12 Tax Act agrees in writing to the requirements of this
13 Section.
14 For a village that does not levy any real property taxes
15 for village operations and that receives more than 60% of its
16 general corporate revenue from taxes under the Use Tax Act,
17 Service Use Tax Act, Service Occupation Tax Act, and
18 Retailers' Occupation Tax Act, the officers eligible to
19 receive information from the Department of Revenue under this
20 Section are the village manager and the chief financial
21 officer of the village.
22 Information so provided shall be subject to all
23 confidentiality provisions of this Section. The written
24 agreement shall provide for reciprocity, limitations on
25 access, disclosure, and procedures for requesting
26 information.
27 The Director may make available to any State agency,
28 including the Illinois Supreme Court, which licenses persons
29 to engage in any occupation, information that a person
30 licensed by such agency has failed to file returns under this
31 Act or pay the tax, penalty and interest shown therein, or
32 has failed to pay any final assessment of tax, penalty or
33 interest due under this Act. The Director may also make
34 available to the Secretary of State information that a
HB0961 Engrossed -10- LRB9002184KDks
1 limited liability company, which has filed articles of
2 organization with the Secretary of State, or corporation
3 which has been issued a certificate of incorporation by the
4 Secretary of State has failed to file returns under this Act
5 or pay the tax, penalty and interest shown therein, or has
6 failed to pay any final assessment of tax, penalty or
7 interest due under this Act. An assessment is final when all
8 proceedings in court for review of such assessment have
9 terminated or the time for the taking thereof has expired
10 without such proceedings being instituted.
11 The Director shall make available for public inspection
12 in the Department's principal office and for publication, at
13 cost, administrative decisions issued on or after January 1,
14 1995. These decisions are to be made available in a manner so
15 that the following taxpayer information is not disclosed:
16 (1) The names, addresses, and identification
17 numbers of the taxpayer, related entities, and employees.
18 (2) At the sole discretion of the Director, trade
19 secrets or other confidential information identified as
20 such by the taxpayer, no later than 30 days after receipt
21 of an administrative decision, by such means as the
22 Department shall provide by rule.
23 The Director shall determine the appropriate extent of
24 the deletions allowed in paragraph (2). In the event the
25 taxpayer does not submit deletions, the Director shall make
26 only the deletions specified in paragraph (1).
27 The Director shall make available for public inspection
28 and publication an administrative decision within 180 days
29 after the issuance of the administrative decision. The term
30 "administrative decision" has the same meaning as defined in
31 Section 3-101 of Article III of the Code of Civil Procedure.
32 Costs collected under this Section shall be paid into the Tax
33 Compliance and Administration Fund.
34 (Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-89, eff.
HB0961 Engrossed -11- LRB9002184KDks
1 6-30-95.)
2 Section 15. The Cigarette Tax Act is amended by changing
3 Section 10b as follows:
4 (35 ILCS 130/10b) (from Ch. 120, par. 453.10b)
5 Sec. 10b. All information received by the Department
6 from returns filed under this Act, or from any investigation
7 conducted under this Act, shall be confidential, except for
8 official purposes or pursuant to Section 2.5 of the Tax
9 Collection Suit Act, and any person who divulges any such
10 information in any manner, except in accordance with a proper
11 judicial order or as otherwise provided by law, shall be
12 guilty of a Class A misdemeanor.
13 Nothing in this Act prevents the Director of Revenue from
14 publishing or making available to the public the names and
15 addresses of persons filing returns under this Act, or
16 reasonable statistics concerning the operation of the tax by
17 grouping the contents of returns so that the information in
18 any individual return is not disclosed.
19 Nothing in this Act prevents the Director of Revenue from
20 divulging to the United States Government or the government
21 of any other state, or any officer or agency thereof, for
22 exclusively official purposes, information received by the
23 Department in administering this Act, provided that such
24 other governmental agency agrees to divulge requested tax
25 information to the Department.
26 The furnishing upon request of the Auditor General, or
27 his authorized agents, for official use, of returns filed and
28 information related thereto under this Act is deemed to be an
29 official purpose within the meaning of this Section.
30 The furnishing of financial information to a home rule
31 unit with a population in excess of 2,000,000 that has
32 imposed a tax similar to that imposed by this Act under its
HB0961 Engrossed -12- LRB9002184KDks
1 home rule powers, upon request of the Chief Executive of the
2 home rule unit, is an official purpose within the meaning of
3 this Section, provided the home rule unit agrees in writing
4 to the requirements of this Section. Information so provided
5 is subject to all confidentiality provisions of this Section.
6 The written agreement shall provide for reciprocity,
7 limitations on access, disclosure, and procedures for
8 requesting information.
9 The Director may make available to any State agency,
10 including the Illinois Supreme Court, which licenses persons
11 to engage in any occupation, information that a person
12 licensed by such agency has failed to file returns under this
13 Act or pay the tax, penalty and interest shown therein, or
14 has failed to pay any final assessment of tax, penalty or
15 interest due under this Act. An assessment is final when all
16 proceedings in court for review of such assessment have
17 terminated or the time for the taking thereof has expired
18 without such proceedings being instituted.
19 The Director shall make available for public inspection
20 in the Department's principal office and for publication, at
21 cost, administrative decisions issued on or after January 1,
22 1995. These decisions are to be made available in a manner so
23 that the following taxpayer information is not disclosed:
24 (1) The names, addresses, and identification
25 numbers of the taxpayer, related entities, and employees.
26 (2) At the sole discretion of the Director, trade
27 secrets or other confidential information identified as
28 such by the taxpayer, no later than 30 days after receipt
29 of an administrative decision, by such means as the
30 Department shall provide by rule.
31 The Director shall determine the appropriate extent of
32 the deletions allowed in paragraph (2). In the event the
33 taxpayer does not submit deletions, the Director shall make
34 only the deletions specified in paragraph (1).
HB0961 Engrossed -13- LRB9002184KDks
1 The Director shall make available for public inspection
2 and publication an administrative decision within 180 days
3 after the issuance of the administrative decision. The term
4 "administrative decision" has the same meaning as defined in
5 Section 3-101 of Article III of the Code of Civil Procedure.
6 Costs collected under this Section shall be paid into the Tax
7 Compliance and Administration Fund.
8 (Source: P.A. 88-669, eff. 11-29-94.)
9 Section 20. The Cigarette Use Tax Act is amended by
10 changing Section 20 as follows:
11 (35 ILCS 135/20) (from Ch. 120, par. 453.50)
12 Sec. 20. All information received by the Department
13 from returns filed under this Act, or from any investigation
14 conducted under this Act, shall be confidential, except for
15 official purposes or pursuant to Section 2.5 of the Tax
16 Collection Suit Act, and any person who divulges any such
17 information in any manner, except in accordance with a proper
18 judicial order or as otherwise provided by law, shall be
19 guilty of a Class A misdemeanor.
20 Nothing in this Act prevents the Director of Revenue from
21 publishing or making available to the public the names and
22 addresses of persons filing returns under this Act, or
23 reasonable statistics concerning the operation of the tax by
24 grouping the contents of returns so that the information in
25 any individual return is not disclosed.
26 Nothing in this Act prevents the Director of Revenue from
27 divulging to the United States Government or the government
28 of any other state, or any officer or agency thereof, for
29 exclusively official purposes, information received by the
30 Department in administering this Act, provided that such
31 other governmental agency agrees to divulge requested tax
32 information to the Department.
HB0961 Engrossed -14- LRB9002184KDks
1 The furnishing upon request of the Auditor General, or
2 his authorized agents, for official use, of returns filed and
3 information related thereto under this Act is deemed to be an
4 official purpose within the meaning of this Section.
5 The furnishing of financial information to a home rule
6 unit with a population in excess of 2,000,000 that has
7 imposed a tax similar to that imposed by this Act under its
8 home rule powers, upon request of the Chief Executive of the
9 home rule unit, is an official purpose within the meaning of
10 this Section, provided the home rule unit agrees in writing
11 to the requirements of this Section. Information so provided
12 is subject to all confidentiality provisions of this Section.
13 The written agreement shall provide for reciprocity,
14 limitations on access, disclosure, and procedures for
15 requesting information.
16 The Director may make available to any State agency,
17 including the Illinois Supreme Court, which licenses persons
18 to engage in any occupation, information that a person
19 licensed by such agency has failed to file returns under this
20 Act or pay the tax, penalty and interest shown therein, or
21 has failed to pay any final assessment of tax, penalty or
22 interest due under this Act. An assessment is final when all
23 proceedings in court for review of such assessment have
24 terminated or the time for the taking thereof has expired
25 without such proceedings being instituted.
26 The Director shall make available for public inspection
27 in the Department's principal office and for publication, at
28 cost, administrative decisions issued on or after January 1,
29 1995. These decisions are to be made available in a manner so
30 that the following taxpayer information is not disclosed:
31 (1) The names, addresses, and identification
32 numbers of the taxpayer, related entities, and employees.
33 (2) At the sole discretion of the Director, trade
34 secrets or other confidential information identified as
HB0961 Engrossed -15- LRB9002184KDks
1 such by the taxpayer, no later than 30 days after receipt
2 of an administrative decision, by such means as the
3 Department shall provide by rule.
4 The Director shall determine the appropriate extent of
5 the deletions allowed in paragraph (2). In the event the
6 taxpayer does not submit deletions, the Director shall make
7 only the deletions specified in paragraph (1).
8 The Director shall make available for public inspection
9 and publication an administrative decision within 180 days
10 after the issuance of the administrative decision. The term
11 "administrative decision" has the same meaning as defined in
12 Section 3-101 of Article III of the Code of Civil Procedure.
13 Costs collected under this Section shall be paid into the Tax
14 Compliance and Administration Fund.
15 (Source: P.A. 88-669, eff. 11-29-94.)
16 Section 25. The Property Tax Code is amended by changing
17 Section 15-172 as follows:
18 (35 ILCS 200/15-172)
19 Sec. 15-172. Senior Citizens Assessment Freeze Homestead
20 Exemption.
21 (a) This Section may be cited as the Senior Citizens
22 Assessment Freeze Homestead Exemption.
23 (b) As used in this Section:
24 "Applicant" means an individual who has filed an
25 application under this Section.
26 "Base amount" means the base year equalized assessed
27 value of the residence plus the first year's equalized
28 assessed value of any added improvements which increased the
29 assessed value of the residence after the base year.
30 "Base year" means the taxable year prior to the taxable
31 year for which the applicant first qualifies and applies for
32 the exemption provided that in the prior taxable year the
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1 property was improved with a permanent structure that was
2 occupied as a residence by the applicant who was liable for
3 paying real property taxes on the property and who was either
4 (i) an owner of record of the property or had legal or
5 equitable interest in the property as evidenced by a written
6 instrument or (ii) had a legal or equitable interest as a
7 lessee in the parcel of property that was single family
8 residence.
9 "Chief County Assessment Officer" means the County
10 Assessor or Supervisor of Assessments of the county in which
11 the property is located.
12 "Equalized assessed value" means the assessed value as
13 equalized by the Illinois Department of Revenue.
14 "Household" means the applicant, the spouse of the
15 applicant, and all persons using the residence of the
16 applicant as their principal place of residence.
17 "Household income" means the combined income of the
18 members of a household for the calendar year preceding the
19 taxable year.
20 "Income" has the same meaning as provided in Section 3.07
21 of the Senior Citizens and Disabled Persons Property Tax
22 Relief and Pharmaceutical Assistance Act.
23 "Internal Revenue Code of 1986" means the United States
24 Internal Revenue Code of 1986 or any successor law or laws
25 relating to federal income taxes in effect for the year
26 preceding the taxable year.
27 "Life care facility that qualifies as a cooperative"
28 means a facility as defined in Section 2 of the Life Care
29 Facilities Act.
30 "Residence" means the principal dwelling place and
31 appurtenant structures used for residential purposes in this
32 State occupied on January 1 of the taxable year by a
33 household and so much of the surrounding land, constituting
34 the parcel upon which the dwelling place is situated, as is
HB0961 Engrossed -17- LRB9002184KDks
1 used for residential purposes. If the Chief County Assessment
2 Officer has established a specific legal description for a
3 portion of property constituting the residence, then that
4 portion of property shall be deemed the residence for the
5 purposes of this Section.
6 "Taxable year" means the calendar year during which ad
7 valorem property taxes payable in the next succeeding year
8 are levied.
9 (c) Beginning in taxable year 1994, a senior citizens
10 assessment freeze homestead exemption is granted for real
11 property that is improved with a permanent structure that is
12 occupied as a residence by an applicant who (i) is 65 years
13 of age or older during the taxable year, (ii) has a household
14 income of $35,000 or less, (iii) is liable for paying real
15 property taxes on the property, and (iv) is an owner of
16 record of the property or has a legal or equitable interest
17 in the property as evidenced by a written instrument. This
18 homestead exemption shall also apply to a leasehold interest
19 in a parcel of property improved with a permanent structure
20 that is a single family residence that is occupied as a
21 residence by a person who (i) is 65 years of age or older
22 during the taxable year, (ii) has a household income of
23 $35,000 or less, (iii) has a legal or equitable ownership
24 interest in the property as lessee, and (iv) is liable for
25 the payment of real property taxes on that property.
26 The amount of this exemption shall be the equalized
27 assessed value of the residence in the taxable year for which
28 application is made minus the base amount.
29 When the applicant is a surviving spouse of an applicant
30 for a prior year for the same residence for which an
31 exemption under this Section has been granted, the base year
32 and base amount for that residence are the same as for the
33 applicant for the prior year.
34 Each year at the time the assessment books are certified
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1 to the County Clerk, the Board of Review or Board of Appeals
2 shall give to the County Clerk a list of the assessed values
3 of improvements on each parcel qualifying for this exemption
4 that were added after the base year for this parcel and that
5 increased the assessed value of the property.
6 In the case of land improved with an apartment building
7 owned and operated as a cooperative or a building that is a
8 life care facility that qualifies as a cooperative, the
9 maximum reduction from the equalized assessed value of the
10 property is limited to the sum of the reductions calculated
11 for each unit occupied as a residence by a person or persons
12 65 years of age or older with a household income of $35,000
13 or less who is liable, by contract with the owner or owners
14 of record, for paying real property taxes on the property and
15 who is an owner of record of a legal or equitable interest in
16 the cooperative apartment building, other than a leasehold
17 interest. In the instance of a cooperative where a homestead
18 exemption has been granted under this Section, the
19 cooperative association or its management firm shall credit
20 the savings resulting from that exemption only to the
21 apportioned tax liability of the owner who qualified for the
22 exemption. Any person who willfully refuses to credit that
23 savings to an owner who qualifies for the exemption is guilty
24 of a Class B misdemeanor.
25 When a homestead exemption has been granted under this
26 Section and an applicant then becomes a resident of a
27 facility licensed under the Nursing Home Care Act, the
28 exemption shall be granted in subsequent years so long as the
29 residence (i) continues to be occupied by the qualified
30 applicant's spouse or (ii) if remaining unoccupied, is still
31 owned by the qualified applicant for the homestead exemption.
32 Beginning January 1, 1997, when an individual dies who
33 would have qualified for an exemption under this Section, and
34 the surviving spouse does not independently qualify for this
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1 exemption because of age, the exemption under this Section
2 shall be granted to the surviving spouse for the taxable year
3 preceding and the taxable year of the death, provided that,
4 except for age, the surviving spouse meets all other
5 qualifications for the granting of this exemption for those
6 years.
7 When married persons maintain separate residences, the
8 exemption provided for in this Section may be claimed by only
9 one of such persons and for only one residence.
10 For taxable year 1994 only, in counties having less than
11 3,000,000 inhabitants, to receive the exemption, a person
12 shall submit an application by February 15, 1995 to the Chief
13 County Assessment Officer of the county in which the property
14 is located. In counties having 3,000,000 or more
15 inhabitants, for taxable year 1994 and all subsequent taxable
16 years, to receive the exemption, a person may submit an
17 application to the Chief County Assessment Officer of the
18 county in which the property is located during such period as
19 may be specified by the Chief County Assessment Officer. The
20 Chief County Assessment Officer in counties of 3,000,000 or
21 more inhabitants shall annually give notice of the
22 application period by mail or by publication. In counties
23 having less than 3,000,000 inhabitants, beginning with
24 taxable year 1995 and thereafter, to receive the exemption, a
25 person shall submit an application by July 1 of each taxable
26 year to the Chief County Assessment Officer of the county in
27 which the property is located. A county may, by ordinance,
28 establish a date for submission of applications that is
29 earlier than July 1, but in no event shall a county establish
30 a date for submission of applications that is later than July
31 1. The applicant shall submit with the application an
32 affidavit of the applicant's total household income, age,
33 marital status (and if married the name and address of the
34 applicant's spouse, if known), and principal dwelling place
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1 of members of the household on January 1 of the taxable year.
2 The Department shall establish, by rule, a method for
3 verifying the accuracy of affidavits filed by applicants
4 under this Section. The applications shall be clearly marked
5 as applications for the Senior Citizens Assessment Freeze
6 Homestead Exemption.
7 In counties having less than 3,000,000 inhabitants, if an
8 applicant was denied an exemption in taxable year 1994 and
9 the denial occurred due to an error on the part of an
10 assessment official, or his or her agent or employee, then
11 beginning in taxable year 1997 the applicant's base year, for
12 purposes of determining the amount of the exemption, shall be
13 1993 rather than 1994. In addition, in taxable year 1997, the
14 applicant's exemption shall also include an amount equal to
15 (i) the amount of any exemption denied to the applicant in
16 taxable year 1995 as a result of using 1994, rather than
17 1993, as the base year, (ii) the amount of any exemption
18 denied to the applicant in taxable year 1996 as a result of
19 using 1994, rather than 1993, as the base year, and (iii) the
20 amount of the exemption erroneously denied for taxable year
21 1994.
22 For purposes of this Section, a person who will be 65
23 years of age during the current taxable year shall be
24 eligible to apply for the homestead exemption during that
25 taxable year. Application shall be made during the
26 application period in effect for the county of his or her
27 residence.
28 The Chief County Assessment Officer may determine the
29 eligibility of a life care facility that qualifies as a
30 cooperative to receive the benefits provided by this Section
31 by use of an affidavit, application, visual inspection,
32 questionnaire, or other reasonable method in order to insure
33 that the tax savings resulting from the exemption are
34 credited by the management firm to the apportioned tax
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1 liability of each qualifying resident. The Chief County
2 Assessment Officer may request reasonable proof that the
3 management firm has so credited that exemption.
4 Except as provided in this Section, all information
5 received by the chief county assessment officer or the
6 Department from applications filed under this Section, or
7 from any investigation conducted under the provisions of this
8 Section, shall be confidential, except for official purposes
9 or pursuant to Section 2.5 of the Tax Collection Suit Act
10 pursuant to official procedures for collection of any State
11 or local tax or enforcement of any civil or criminal penalty
12 or sanction imposed by this Act or by any statute or
13 ordinance imposing a State or local tax. Any person who
14 divulges any such information in any manner, except in
15 accordance with a proper judicial order, is guilty of a Class
16 A misdemeanor.
17 Nothing contained in this Section shall prevent the
18 Director or chief county assessment officer from publishing
19 or making available reasonable statistics concerning the
20 operation of the exemption contained in this Section in which
21 the contents of claims are grouped into aggregates in such a
22 way that information contained in any individual claim shall
23 not be disclosed.
24 (Source: P.A. 88-669, eff. 11-29-94; 88-682, eff. 1-13-95;
25 89-62, eff. 1-1-96; 89-426, eff. 6-1-96; 89-557, eff. 1-1-97;
26 89-581, eff. 1-1-97; 89-626, eff. 8-9-96; revised 9-3-96.)
27 Section 30. The Illinois Estate and Generation-Skipping
28 Transfer Tax Act is amended by changing Section 6 as follows:
29 (35 ILCS 405/6) (from Ch. 120, par. 405A-6)
30 Sec. 6. Returns and payments.
31 (a) Due Dates. The Illinois transfer tax shall be paid
32 and the Illinois transfer tax return shall be filed on the
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1 due date or dates, respectively, including extensions, for
2 paying the related federal transfer tax and filing the
3 related federal return.
4 (b) Installment payments and deferral. In the event
5 that any portion of the federal transfer tax is deferred or
6 to be paid in installments under the provisions of the
7 Internal Revenue Code, the portion of the Illinois transfer
8 tax which is subject to deferral or payable in installments
9 shall be determined by multiplying the Illinois transfer tax
10 by a fraction, the numerator of which is the gross value of
11 the assets included in the transferred property having a tax
12 situs in this State and which give rise to the deferred or
13 installment payment under the Internal Revenue Code, and the
14 denominator of which is the gross value of all assets
15 included in the transferred property having a tax situs in
16 this State. Deferred payments and installment payments, with
17 interest, shall be paid at the same time and in the same
18 manner as payments of the federal transfer tax are required
19 to be made under the applicable Sections of the Internal
20 Revenue Code, provided that the rate of interest on unpaid
21 amounts of Illinois transfer tax shall be determined under
22 this Act. Acceleration of payment under this Section shall
23 occur under the same circumstances and in the same manner as
24 provided in the Internal Revenue Code.
25 (c) Who shall file and pay. The Illinois transfer tax
26 return (including any supplemental or amended return) shall
27 be filed, and the Illinois transfer tax (including any
28 additional tax that may become due) shall be paid by the same
29 person or persons, respectively, who are required to pay the
30 related federal transfer tax and file the related federal
31 return.
32 (d) Where to file return. The executed Illinois
33 transfer tax return shall be filed with the Attorney General.
34 In addition, a copy of the Illinois transfer tax return shall
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1 be filed with the county treasurer to whom the Illinois
2 transfer tax is paid, determined under subsection (e) of this
3 Section.
4 (e) Where to pay tax. The Illinois transfer tax shall
5 be paid to the treasurer of the county determined under the
6 following rules:
7 (1) Illinois Estate Tax. The Illinois estate tax
8 shall be paid to the treasurer of the county in which the
9 decedent was a resident on the date of the decedent's
10 death or, if the decedent was not a resident of this
11 State on the date of death, the county in which the
12 greater part, by gross value, of the transferred property
13 with a tax situs in this State is located.
14 (2) Illinois Generation-Skipping Transfer Tax. The
15 Illinois generation-skipping transfer tax involving
16 transferred property from or in a resident trust shall be
17 paid to the county treasurer for the county in which the
18 grantor resided at the time the trust became irrevocable
19 (in the case of an inter vivos trust) or the county in
20 which the decedent resided at death (in the case of a
21 trust created by the will of a decedent). In the case of
22 an Illinois generation-skipping transfer tax involving
23 transferred property from or in a non-resident trust, the
24 Illinois generation-skipping transfer tax shall be paid
25 to the county treasurer for the county in which the
26 greater part, by gross value, of the transferred property
27 with a tax situs in this State is located.
28 (f) Forms; confidentiality. The Illinois transfer tax
29 return shall be in all respects in the manner and form
30 prescribed by the regulations of the Attorney General. At
31 the same time the Illinois transfer tax return is filed, the
32 person required to file shall also file with the Attorney
33 General a copy of the related federal return. The Illinois
34 transfer tax return and the copy of the federal return filed
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1 with the Attorney General or any county treasurer shall be
2 confidential, and the Attorney General, each county treasurer
3 and all of their assistants or employees are prohibited from
4 divulging in any manner any of the contents of those returns,
5 except only in a proceeding instituted under the provisions
6 of this Act or pursuant to Section 2.5 of the Tax Collection
7 Suit Act.
8 (g) County Treasurer shall accept payment. No county
9 treasurer shall refuse to accept payment of any amount due
10 under this Act on the grounds that the county treasurer has
11 not yet received a copy of the appropriate Illinois transfer
12 tax return.
13 (Source: P.A. 86-737.)
14 Section 35. The Messages Tax Act is amended by changing
15 Section 11 as follows:
16 (35 ILCS 610/11) (from Ch. 120, par. 467.11)
17 Sec. 11. All information received by the Department from
18 returns filed under this Act, or from any investigations
19 conducted under this Act, shall be confidential, except for
20 official purposes or pursuant to Section 2.5 of the Tax
21 Collection Suit Act, and any person who divulges any such
22 information in any manner, except in accordance with a proper
23 judicial order or as otherwise provided by law, shall be
24 guilty of a Class B misdemeanor.
25 Provided, that nothing contained in this Act shall
26 prevent the Director from publishing or making available to
27 the public the names and addresses of taxpayers filing
28 returns under this Act, or from publishing or making
29 available reasonable statistics concerning the operation of
30 the tax wherein the contents of returns are grouped into
31 aggregates in such a way that the information contained in
32 any individual return shall not be disclosed.
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1 And provided, that nothing contained in this Act shall
2 prevent the Director from making available to the United
3 States Government or any officer or agency thereof, for
4 exclusively official purposes, information received by the
5 Department in the administration of this Act.
6 The furnishing upon request of the Auditor General, or
7 his authorized agents, for official use, of returns filed and
8 information related thereto under this Act is deemed to be an
9 official purpose within the meaning of this Section.
10 The Director may make available to any State agency,
11 including the Illinois Supreme Court, which licenses persons
12 to engage in any occupation, information that a person
13 licensed by such agency has failed to file returns under this
14 Act or pay the tax, penalty and interest shown therein, or
15 has failed to pay any final assessment of tax, penalty or
16 interest due under this Act. An assessment is final when all
17 proceedings in court for review of such assessment have
18 terminated or the time for the taking thereof has expired
19 without such proceedings being instituted.
20 The Director shall make available for public inspection
21 in the Department's principal office and for publication, at
22 cost, administrative decisions issued on or after January 1,
23 1995. These decisions are to be made available in a manner so
24 that the following taxpayer information is not disclosed:
25 (1) The names, addresses, and identification
26 numbers of the taxpayer, related entities, and employees.
27 (2) At the sole discretion of the Director, trade
28 secrets or other confidential information identified as
29 such by the taxpayer, no later than 30 days after receipt
30 of an administrative decision, by such means as the
31 Department shall provide by rule.
32 The Director shall determine the appropriate extent of
33 the deletions allowed in paragraph (2). In the event the
34 taxpayer does not submit deletions, the Director shall make
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1 only the deletions specified in paragraph (1).
2 The Director shall make available for public inspection
3 and publication an administrative decision within 180 days
4 after the issuance of the administrative decision. The term
5 "administrative decision" has the same meaning as defined in
6 Section 3-101 of Article III of the Code of Civil Procedure.
7 Costs collected under this Section shall be paid into the Tax
8 Compliance and Administration Fund.
9 (Source: P.A. 88-669, eff. 11-29-94.)
10 Section 40. The Gas Revenue Tax Act is amended by
11 changing Section 11 as follows:
12 (35 ILCS 615/11) (from Ch. 120, par. 467.26)
13 Sec. 11. All information received by the Department from
14 returns filed under this Act, or from any investigations
15 conducted under this Act, shall be confidential, except for
16 official purposes or pursuant to Section 2.5 of the Tax
17 Collection Suit Act, and any person who divulges any such
18 information in any manner, except in accordance with a proper
19 judicial order or as otherwise provided by law, shall be
20 guilty of a Class B misdemeanor.
21 Provided, that nothing contained in this Act shall
22 prevent the Director from publishing or making available to
23 the public the names and addresses of taxpayers filing
24 returns under this Act, or from publishing or making
25 available reasonable statistics concerning the operation of
26 the tax wherein the contents of returns are grouped into
27 aggregates in such a way that the information contained in
28 any individual return shall not be disclosed.
29 And provided, that nothing contained in this Act shall
30 prevent the Director from making available to the United
31 States Government or any officer or agency thereof, for
32 exclusively official purposes, information received by the
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1 Department in the administration of this Act.
2 The furnishing upon request of the Auditor General, or
3 his authorized agents, for official use, of returns filed and
4 information related thereto under this Act is deemed to be an
5 official purpose within the meaning of this Section.
6 The Director may make available to any State agency,
7 including the Illinois Supreme Court, which licenses persons
8 to engage in any occupation, information that a person
9 licensed by such agency has failed to file returns under this
10 Act or pay the tax, penalty and interest shown therein, or
11 has failed to pay any final assessment of tax, penalty or
12 interest due under this Act. An assessment is final when all
13 proceedings in court for review of such assessment have
14 terminated or the time for the taking thereof has expired
15 without such proceedings being instituted.
16 The Director shall make available for public inspection
17 in the Department's principal office and for publication, at
18 cost, administrative decisions issued on or after January 1,
19 1995. These decisions are to be made available in a manner so
20 that the following taxpayer information is not disclosed:
21 (1) The names, addresses, and identification
22 numbers of the taxpayer, related entities, and employees.
23 (2) At the sole discretion of the Director, trade
24 secrets or other confidential information identified as
25 such by the taxpayer, no later than 30 days after receipt
26 of an administrative decision, by such means as the
27 Department shall provide by rule.
28 The Director shall determine the appropriate extent of
29 the deletions allowed in paragraph (2). In the event the
30 taxpayer does not submit deletions, the Director shall make
31 only the deletions specified in paragraph (1).
32 The Director shall make available for public inspection
33 and publication an administrative decision within 180 days
34 after the issuance of the administrative decision. The term
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1 "administrative decision" has the same meaning as defined in
2 Section 3-101 of Article III of the Code of Civil Procedure.
3 Costs collected under this Section shall be paid into the Tax
4 Compliance and Administration Fund.
5 (Source: P.A. 88-669, eff. 11-29-94.)
6 Section 45. The Public Utilities Revenue Act is amended
7 by changing Section 11 as follows:
8 (35 ILCS 620/11) (from Ch. 120, par. 478)
9 Sec. 11. All information received by the Department from
10 returns filed under this Act, or from any investigations
11 conducted under this Act, shall be confidential, except for
12 official purposes or pursuant to Section 2.5 of the Tax
13 Collection Suit Act, and any person who divulges any such
14 information in any manner, except in accordance with a proper
15 judicial order or as otherwise provided by law, shall be
16 guilty of a Class B misdemeanor.
17 Provided, that nothing contained in this Act shall
18 prevent the Director from publishing or making available to
19 the public the names and addresses of taxpayers filing
20 returns under this Act, or from publishing or making
21 available reasonable statistics concerning the operation of
22 the tax wherein the contents of returns are grouped into
23 aggregates in such a way that the information contained in
24 any individual return shall not be disclosed.
25 And provided, that nothing contained in this Act shall
26 prevent the Director from making available to the United
27 States Government or any officer or agency thereof, for
28 exclusively official purposes, information received by the
29 Department in the administration of this Act.
30 The furnishing upon request of the Auditor General, or
31 his authorized agents, for official use, of returns filed and
32 information related thereto under this Act is deemed to be an
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1 official purpose within the meaning of this Section.
2 The Director may make available to any State agency,
3 including the Illinois Supreme Court, which licenses persons
4 to engage in any occupation, information that a person
5 licensed by such agency has failed to file returns under this
6 Act or pay the tax, penalty and interest shown therein, or
7 has failed to pay any final assessment of tax, penalty or
8 interest due under this Act. An assessment is final when all
9 proceedings in court for review of such assessment have
10 terminated or the time for the taking thereof has expired
11 without such proceedings being instituted.
12 The Director shall make available for public inspection
13 in the Department's principal office and for publication, at
14 cost, administrative decisions issued on or after January 1,
15 1995. These decisions are to be made available in a manner so
16 that the following taxpayer information is not disclosed:
17 (1) The names, addresses, and identification
18 numbers of the taxpayer, related entities, and employees.
19 (2) At the sole discretion of the Director, trade
20 secrets or other confidential information identified as
21 such by the taxpayer, no later than 30 days after receipt
22 of an administrative decision, by such means as the
23 Department shall provide by rule.
24 The Director shall determine the appropriate extent of
25 the deletions allowed in paragraph (2). In the event the
26 taxpayer does not submit deletions, the Director shall make
27 only the deletions specified in paragraph (1).
28 The Director shall make available for public inspection
29 and publication an administrative decision within 180 days
30 after the issuance of the administrative decision. The term
31 "administrative decision" has the same meaning as defined in
32 Section 3-101 of Article III of the Code of Civil Procedure.
33 Costs collected under this Section shall be paid into the Tax
34 Compliance and Administration Fund.
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1 (Source: P.A. 88-669, eff. 11-29-94.)
2 Section 50. The Water Company Invested Capital Tax Act
3 is amended by changing Section 11 as follows:
4 (35 ILCS 625/11) (from Ch. 120, par. 1421)
5 Sec. 11. All information received by the Department from
6 returns filed under this Act, or from any investigations
7 conducted under this Act, shall be confidential, except for
8 official purposes or pursuant to Section 2.5 of the Tax
9 Collection Suit Act, and any person who divulges any such
10 information in any manner, except in accordance with a proper
11 judicial order or as otherwise provided by law, shall be
12 guilty of a Class B misdemeanor.
13 Nothing contained in this Act shall prevent the Director
14 from publishing or making available to the public the names
15 and addresses of taxpayers filing returns under this Act, or
16 from publishing or making available reasonable statistics
17 concerning the operation of the tax wherein the contents of
18 returns are grouped into aggregates in such a way that the
19 information contained in any individual return shall not be
20 disclosed.
21 Nothing contained in this Act shall prevent the Director
22 from making available to the United States Government or any
23 officer or agency thereof, for exclusively official purposes,
24 information received by the Department in the administration
25 of this Act.
26 The furnishing upon request of the Auditor General, or
27 his authorized agents, for official use, of returns filed and
28 information related thereto under this Act is deemed to be an
29 official purpose within the meaning of this Section.
30 The Director may make available to any State agency,
31 including the Illinois Supreme Court, which licenses persons
32 to engage in any occupation, information that a person
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1 licensed by such agency has failed to file returns under this
2 Act or pay the tax, penalty and interest shown therein, or
3 has failed to pay any final assessment of tax, penalty or
4 interest due under this Act. An assessment is final when all
5 proceedings in court for review of such assessment have
6 terminated or the time for the taking thereof has expired
7 without such proceedings being instituted.
8 (Source: P.A. 83-1415.)
9 Section 55. The Telecommunications Excise Tax Act is
10 amended by changing Section 15 as follows:
11 (35 ILCS 630/15) (from Ch. 120, par. 2015)
12 Sec. 15. Confidential information. All information
13 received by the Department from returns filed under this
14 Article, or from any investigations conducted under this
15 Article, shall be confidential, except for official purposes
16 or pursuant to Section 2.5 of the Tax Collection Suit Act,
17 and any person who divulges any such information in any
18 manner, except in accordance with a proper judicial order or
19 as otherwise provided by law, shall be guilty of a Class B
20 misdemeanor.
21 Provided, that nothing contained in this Article shall
22 prevent the Director from publishing or making available to
23 the public the names and addresses of retailers or taxpayers
24 filing returns under this Article, or from publishing or
25 making available reasonable statistics concerning the
26 operation of the tax wherein the contents of returns are
27 grouped into aggregates in such a way that the information
28 contained in any individual return shall not be disclosed.
29 And provided, that nothing contained in this Article
30 shall prevent the Director from making available to the
31 United States Government or the government of any other
32 state, or any officer or agency thereof, for exclusively
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1 official purposes, information received by the Department in
2 the administration of this Article, if such other
3 governmental agency agrees to divulge requested tax
4 information to the Department.
5 The furnishing upon request of the Auditor General, or
6 his authorized agents, for official use, of returns filed and
7 information related thereto under this Article is deemed to
8 be an official purpose within the meaning of this Section.
9 The Director shall make available for public inspection
10 in the Department's principal office and for publication, at
11 cost, administrative decisions issued on or after January 1,
12 1995. These decisions are to be made available in a manner so
13 that the following taxpayer information is not disclosed:
14 (1) The names, addresses, and identification
15 numbers of the taxpayer, related entities, and employees.
16 (2) At the sole discretion of the Director, trade
17 secrets or other confidential information identified as
18 such by the taxpayer, no later than 30 days after receipt
19 of an administrative decision, by such means as the
20 Department shall provide by rule.
21 The Director shall determine the appropriate extent of
22 the deletions allowed in paragraph (2). In the event the
23 taxpayer does not submit deletions, the Director shall make
24 only the deletions specified in paragraph (1).
25 The Director shall make available for public inspection
26 and publication an administrative decision within 180 days
27 after the issuance of the administrative decision. The term
28 "administrative decision" has the same meaning as defined in
29 Section 3-101 of Article III of the Code of Civil Procedure.
30 Costs collected under this Section shall be paid into the Tax
31 Compliance and Administration Fund.
32 (Source: P.A. 88-669, eff. 11-29-94.)
33 Section 60. The Tax Collection Suit Act is amended by
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1 adding Section 2.5 as follows:
2 (35 ILCS 705/2.5 new)
3 Sec. 2.5. Collection efforts of the Department. In
4 addition to any methods to collect delinquent taxes that are
5 authorized by the Illinois Income Tax Act, the Department may
6 contract with private collection entities, make public any
7 personal information gathered by the Department, or implement
8 other methods of collection deemed necessary by the
9 Department.
10 Before personal information is made public, the
11 Department shall give a 30-day written notice to the
12 delinquent party. If the delinquent party pays the
13 delinquency or makes arrangements with the Department to pay
14 the delinquency, then the Department shall keep the personal
15 information confidential.
16 Section 95. No acceleration or delay. Where this Act
17 makes changes in a statute that is represented in this Act by
18 text that is not yet or no longer in effect (for example, a
19 Section represented by multiple versions), the use of that
20 text does not accelerate or delay the taking effect of (i)
21 the changes made by this Act or (ii) provisions derived from
22 any other Public Act.
23 Section 99. Effective date. This Act takes effect
24 January 1, 1998.