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90_HB2230
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 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
625 ILCS 5/6-206.2 new
Amends the Illinois Vehicle Code to require the Secretary
of State to suspend the driver's license of an individual who
has (1) failed to pay any tax, penalty, or interest owed to
the State or (2) failed to file in a timely manner any
required tax form. Allows the Secretary of State to grant a
restricted driver's permit to an individual whose license has
been suspended for failure to pay taxes, penalties, or
interest or for failure to file tax returns in a timely
manner. Provides for an additional license reinstatement
fee. Amends the Illinois Income Tax Act, the Retailers'
Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use
Tax Act, the Messages Tax Act, the Gas Revenue Tax Act, the
Public Utilities Revenue Act, and the Water Company Invested
Capital Tax Act to require the Department of Revenue to make
available to the Secretary of State information that an
individual who has been issued a driver's license under the
Illinois Vehicle Code has failed to file returns required
under those Acts or has failed to pay taxes, penalties, and
interest shown on those forms, or has failed to pay any final
assessment of taxes, penalties, or interest due under those
Acts.
LRB9004111KDks
LRB9004111KDks
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
-2- LRB9004111KDks
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
-3- LRB9004111KDks
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
-4- LRB9004111KDks
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 or pursuant to
15 official procedures for collection of any State tax or
16 pursuant to an investigation or audit by the Illinois State
17 Scholarship Commission of a delinquent student loan or
18 monetary award or enforcement of any civil or criminal
19 penalty or sanction imposed by this Act or by another statute
20 imposing a State tax, and any person who divulges any such
21 information in any manner, except for such purposes and
22 pursuant to order of the Director or in accordance with a
23 proper judicial order, shall be guilty of a Class A
24 misdemeanor. However, the provisions of this paragraph are
25 not applicable to information furnished to a licensed
26 attorney representing the taxpayer where an appeal or a
27 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
-5- LRB9004111KDks
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
-6- LRB9004111KDks
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. The Director may
6 also make available to the Secretary of State information
7 that a person who has been issued a driver's license under
8 the Illinois Vehicle Code has failed to file returns under
9 this Act or pay the tax, penalty, and interest shown on those
10 forms, or has failed to pay any final assessment of tax,
11 penalty, or interest due under this Act. An assessment is
12 final when all proceedings in court for review of such
13 assessment have terminated or the time for the taking thereof
14 has expired without such proceedings being instituted. For
15 taxable years ending on or after December 31, 1987, the
16 Director may make available to the Director or principal
17 officer of any Department of the State of Illinois,
18 information that a person employed by such Department has
19 failed to file returns under this Act or pay the tax, penalty
20 and interest shown therein. For purposes of this paragraph,
21 the word "Department" shall have the same meaning as provided
22 in Section 3 of the State Employees Group Insurance Act of
23 1971.
24 (d) The Director shall make available for public
25 inspection in the Department's principal office and for
26 publication, at cost, administrative decisions issued on or
27 after January 1, 1995. These decisions are to be made
28 available in a manner so that the following taxpayer
29 information is not disclosed:
30 (1) The names, addresses, and identification
31 numbers of the taxpayer, related entities, and employees.
32 (2) At the sole discretion of the Director, trade
33 secrets or other confidential information identified as
34 such by the taxpayer, no later than 30 days after receipt
-7- LRB9004111KDks
1 of an administrative decision, by such means as the
2 Department shall provide by rule.
3 The Director shall determine the appropriate extent of
4 the deletions allowed in paragraph (2). In the event the
5 taxpayer does not submit deletions, the Director shall make
6 only the deletions specified in paragraph (1).
7 The Director shall make available for public inspection
8 and publication an administrative decision within 180 days
9 after the issuance of the administrative decision. The term
10 "administrative decision" has the same meaning as defined in
11 Section 3-101 of Article III of the Code of Civil Procedure.
12 Costs collected under this Section shall be paid into the Tax
13 Compliance and Administration Fund.
14 (Source: P.A. 88-669, eff. 11-29-94; 89-507, eff. 7-1-97.)
15 Section 10. The Retailers' Occupation Tax Act is amended
16 by changing Section 11 as follows:
17 (35 ILCS 120/11) (from Ch. 120, par. 450)
18 Sec. 11. All information received by the Department from
19 returns filed under this Act, or from any investigation
20 conducted under this Act, shall be confidential, except for
21 official purposes, 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 Nothing in this Act prevents the Director of Revenue from
26 publishing or making available to the public the names and
27 addresses of persons filing returns under this Act, or
28 reasonable statistics concerning the operation of the tax by
29 grouping the contents of returns so the information in any
30 individual return is not disclosed.
31 Nothing in this Act prevents the Director of Revenue from
32 divulging to the United States Government or the government
-8- LRB9004111KDks
1 of any other state, or any village that does not levy any
2 real property taxes for village operations and that receives
3 more than 60% of its general corporate revenue from taxes
4 under the Use Tax Act, the Service Use Tax Act, the Service
5 Occupation Tax Act, and the Retailers' Occupation Tax Act, or
6 any officer or agency thereof, for exclusively official
7 purposes, information received by the Department in
8 administering this Act, provided that such other governmental
9 agency agrees to divulge requested tax information to the
10 Department.
11 The Department's furnishing of information derived from a
12 taxpayer's return or from an investigation conducted under
13 this Act to the surety on a taxpayer's bond that has been
14 furnished to the Department under this Act, either to provide
15 notice to such surety of its potential liability under the
16 bond or, in order to support the Department's demand for
17 payment from such surety under the bond, is an official
18 purpose within the meaning of this Section.
19 The furnishing upon request of information obtained by
20 the Department from returns filed under this Act or
21 investigations conducted under this Act to the Illinois
22 Liquor Control Commission for official use is deemed to be an
23 official purpose within the meaning of this Section.
24 Notice to a surety of potential liability shall not be
25 given unless the taxpayer has first been notified, not less
26 than 10 days prior thereto, of the Department's intent to so
27 notify the surety.
28 The furnishing upon request of the Auditor General, or
29 his authorized agents, for official use, of returns filed and
30 information related thereto under this Act is deemed to be an
31 official purpose within the meaning of this Section.
32 Where an appeal or a protest has been filed on behalf of
33 a taxpayer, the furnishing upon request of the attorney for
34 the taxpayer of returns filed by the taxpayer and information
-9- LRB9004111KDks
1 related thereto under this Act is deemed to be an official
2 purpose within the meaning of this Section.
3 The furnishing of financial information to a home rule
4 unit that has imposed a tax similar to that imposed by this
5 Act pursuant to its home rule powers, or to any village that
6 does not levy any real property taxes for village operations
7 and that receives more than 60% of its general corporate
8 revenue from taxes under the Use Tax Act, the Service Use Tax
9 Act, the Service Occupation Tax Act, and the Retailers'
10 Occupation Tax Act, upon request of the Chief Executive
11 thereof, is an official purpose within the meaning of this
12 Section, provided the home rule unit or village that does
13 not levy any real property taxes for village operations and
14 that receives more than 60% of its general corporate revenue
15 from taxes under the Use Tax Act, the Service Use Tax Act,
16 the Service Occupation Tax Act, and the Retailers' Occupation
17 Tax Act agrees in writing to the requirements of this
18 Section.
19 For a village that does not levy any real property taxes
20 for village operations and that receives more than 60% of its
21 general corporate revenue from taxes under the Use Tax Act,
22 Service Use Tax Act, Service Occupation Tax Act, and
23 Retailers' Occupation Tax Act, the officers eligible to
24 receive information from the Department of Revenue under this
25 Section are the village manager and the chief financial
26 officer of the village.
27 Information so provided shall be subject to all
28 confidentiality provisions of this Section. The written
29 agreement shall provide for reciprocity, limitations on
30 access, disclosure, and procedures for requesting
31 information.
32 The Director may make available to any State agency,
33 including the Illinois Supreme Court, which licenses persons
34 to engage in any occupation, information that a person
-10- LRB9004111KDks
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. The Director may also make
5 available to the Secretary of State information that a
6 limited liability company, which has filed articles of
7 organization with the Secretary of State, or corporation
8 which has been issued a certificate of incorporation by the
9 Secretary of State has failed to file returns under this Act
10 or pay the tax, penalty and interest shown therein, or has
11 failed to pay any final assessment of tax, penalty or
12 interest due under this Act. The Director may also make
13 available to the Secretary of State information that a person
14 who has been issued a driver's license under the Illinois
15 Vehicle Code has failed to file returns under this Act or pay
16 the tax, penalty, and interest shown on those forms, or has
17 failed to pay any final assessment of tax, penalty, or
18 interest due under this Act. An assessment is final when all
19 proceedings in court for review of such assessment have
20 terminated or the time for the taking thereof has expired
21 without such proceedings being instituted.
22 The Director shall make available for public inspection
23 in the Department's principal office and for publication, at
24 cost, administrative decisions issued on or after January 1,
25 1995. These decisions are to be made available in a manner so
26 that the following taxpayer information is not disclosed:
27 (1) The names, addresses, and identification
28 numbers of the taxpayer, related entities, and employees.
29 (2) At the sole discretion of the Director, trade
30 secrets or other confidential information identified as
31 such by the taxpayer, no later than 30 days after receipt
32 of an administrative decision, by such means as the
33 Department shall provide by rule.
34 The Director shall determine the appropriate extent of
-11- LRB9004111KDks
1 the deletions allowed in paragraph (2). In the event the
2 taxpayer does not submit deletions, the Director shall make
3 only the deletions specified in paragraph (1).
4 The Director shall make available for public inspection
5 and publication an administrative decision within 180 days
6 after the issuance of the administrative decision. The term
7 "administrative decision" has the same meaning as defined in
8 Section 3-101 of Article III of the Code of Civil Procedure.
9 Costs collected under this Section shall be paid into the Tax
10 Compliance and Administration Fund.
11 (Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-89, eff.
12 6-30-95.)
13 Section 15. The Cigarette Tax Act is amended by changing
14 Section 10b as follows:
15 (35 ILCS 130/10b) (from Ch. 120, par. 453.10b)
16 Sec. 10b. All information received by the Department
17 from returns filed under this Act, or from any investigation
18 conducted under this Act, shall be confidential, except for
19 official purposes, and any person who divulges any such
20 information in any manner, except in accordance with a proper
21 judicial order or as otherwise provided by law, shall be
22 guilty of a Class A misdemeanor.
23 Nothing in this Act prevents the Director of Revenue from
24 publishing or making available to the public the names and
25 addresses of persons filing returns under this Act, or
26 reasonable statistics concerning the operation of the tax by
27 grouping the contents of returns so that the information in
28 any individual return is not disclosed.
29 Nothing in this Act prevents the Director of Revenue from
30 divulging to the United States Government or the government
31 of any other state, or any officer or agency thereof, for
32 exclusively official purposes, information received by the
-12- LRB9004111KDks
1 Department in administering this Act, provided that such
2 other governmental agency agrees to divulge requested tax
3 information to the Department.
4 The furnishing upon request of the Auditor General, or
5 his authorized agents, for official use, of returns filed and
6 information related thereto under this Act is deemed to be an
7 official purpose within the meaning of this Section.
8 The furnishing of financial information to a home rule
9 unit with a population in excess of 2,000,000 that has
10 imposed a tax similar to that imposed by this Act under its
11 home rule powers, upon request of the Chief Executive of the
12 home rule unit, is an official purpose within the meaning of
13 this Section, provided the home rule unit agrees in writing
14 to the requirements of this Section. Information so provided
15 is subject to all confidentiality provisions of this Section.
16 The written agreement shall provide for reciprocity,
17 limitations on access, disclosure, and procedures for
18 requesting information.
19 The Director may make available to any State agency,
20 including the Illinois Supreme Court, which licenses persons
21 to engage in any occupation, information that a person
22 licensed by such agency has failed to file returns under this
23 Act or pay the tax, penalty and interest shown therein, or
24 has failed to pay any final assessment of tax, penalty or
25 interest due under this Act. The Director may also make
26 available to the Secretary of State information that a person
27 who has been issued a driver's license under the Illinois
28 Vehicle Code has failed to file returns under this Act or pay
29 the tax, penalty, and interest shown on those forms, or has
30 failed to pay any final assessment of tax, penalty, or
31 interest due under this Act. An assessment is final when all
32 proceedings in court for review of such assessment have
33 terminated or the time for the taking thereof has expired
34 without such proceedings being instituted.
-13- LRB9004111KDks
1 The Director shall make available for public inspection
2 in the Department's principal office and for publication, at
3 cost, administrative decisions issued on or after January 1,
4 1995. These decisions are to be made available in a manner so
5 that the following taxpayer information is not disclosed:
6 (1) The names, addresses, and identification
7 numbers of the taxpayer, related entities, and employees.
8 (2) At the sole discretion of the Director, trade
9 secrets or other confidential information identified as
10 such by the taxpayer, no later than 30 days after receipt
11 of an administrative decision, by such means as the
12 Department shall provide by rule.
13 The Director shall determine the appropriate extent of
14 the deletions allowed in paragraph (2). In the event the
15 taxpayer does not submit deletions, the Director shall make
16 only the deletions specified in paragraph (1).
17 The Director shall make available for public inspection
18 and publication an administrative decision within 180 days
19 after the issuance of the administrative decision. The term
20 "administrative decision" has the same meaning as defined in
21 Section 3-101 of Article III of the Code of Civil Procedure.
22 Costs collected under this Section shall be paid into the Tax
23 Compliance and Administration Fund.
24 (Source: P.A. 88-669, eff. 11-29-94.)
25 Section 20. The Cigarette Use Tax Act is amended by
26 changing Section 20 as follows:
27 (35 ILCS 135/20) (from Ch. 120, par. 453.50)
28 Sec. 20. All information received by the Department
29 from returns filed under this Act, or from any investigation
30 conducted under this Act, shall be confidential, except for
31 official purposes, and any person who divulges any such
32 information in any manner, except in accordance with a proper
-14- LRB9004111KDks
1 judicial order or as otherwise provided by law, shall be
2 guilty of a Class A misdemeanor.
3 Nothing in this Act prevents the Director of Revenue from
4 publishing or making available to the public the names and
5 addresses of persons filing returns under this Act, or
6 reasonable statistics concerning the operation of the tax by
7 grouping the contents of returns so that the information in
8 any individual return is not disclosed.
9 Nothing in this Act prevents the Director of Revenue from
10 divulging to the United States Government or the government
11 of any other state, or any officer or agency thereof, for
12 exclusively official purposes, information received by the
13 Department in administering this Act, provided that such
14 other governmental agency agrees to divulge requested tax
15 information to the Department.
16 The furnishing upon request of the Auditor General, or
17 his authorized agents, for official use, of returns filed and
18 information related thereto under this Act is deemed to be an
19 official purpose within the meaning of this Section.
20 The furnishing of financial information to a home rule
21 unit with a population in excess of 2,000,000 that has
22 imposed a tax similar to that imposed by this Act under its
23 home rule powers, upon request of the Chief Executive of the
24 home rule unit, is an official purpose within the meaning of
25 this Section, provided the home rule unit agrees in writing
26 to the requirements of this Section. Information so provided
27 is subject to all confidentiality provisions of this Section.
28 The written agreement shall provide for reciprocity,
29 limitations on access, disclosure, and procedures for
30 requesting information.
31 The Director may make available to any State agency,
32 including the Illinois Supreme Court, which licenses persons
33 to engage in any occupation, information that a person
34 licensed by such agency has failed to file returns under this
-15- LRB9004111KDks
1 Act or pay the tax, penalty and interest shown therein, or
2 has failed to pay any final assessment of tax, penalty or
3 interest due under this Act. The Director may also make
4 available to the Secretary of State information that a person
5 who has been issued a driver's license under the Illinois
6 Vehicle Code has failed to file returns under this Act or pay
7 the tax, penalty, and interest shown on those forms, or has
8 failed to pay any final assessment of tax, penalty, or
9 interest due under this Act. An assessment is final when all
10 proceedings in court for review of such assessment have
11 terminated or the time for the taking thereof has expired
12 without such proceedings being instituted.
13 The Director shall make available for public inspection
14 in the Department's principal office and for publication, at
15 cost, administrative decisions issued on or after January 1,
16 1995. These decisions are to be made available in a manner so
17 that the following taxpayer information is not disclosed:
18 (1) The names, addresses, and identification
19 numbers of the taxpayer, related entities, and employees.
20 (2) At the sole discretion of the Director, trade
21 secrets or other confidential information identified as
22 such by the taxpayer, no later than 30 days after receipt
23 of an administrative decision, by such means as the
24 Department shall provide by rule.
25 The Director shall determine the appropriate extent of
26 the deletions allowed in paragraph (2). In the event the
27 taxpayer does not submit deletions, the Director shall make
28 only the deletions specified in paragraph (1).
29 The Director shall make available for public inspection
30 and publication an administrative decision within 180 days
31 after the issuance of the administrative decision. The term
32 "administrative decision" has the same meaning as defined in
33 Section 3-101 of Article III of the Code of Civil Procedure.
34 Costs collected under this Section shall be paid into the Tax
-16- LRB9004111KDks
1 Compliance and Administration Fund.
2 (Source: P.A. 88-669, eff. 11-29-94.)
3 Section 25. The Messages Tax Act is amended by changing
4 Section 11 as follows:
5 (35 ILCS 610/11) (from Ch. 120, par. 467.11)
6 Sec. 11. All information received by the Department from
7 returns filed under this Act, or from any investigations
8 conducted under this Act, shall be confidential, except for
9 official purposes, 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 Provided, that nothing contained in this Act shall
14 prevent the Director from publishing or making available to
15 the public the names and addresses of taxpayers filing
16 returns under this Act, or from publishing or making
17 available reasonable statistics concerning the operation of
18 the tax wherein the contents of returns are grouped into
19 aggregates in such a way that the information contained in
20 any individual return shall not be disclosed.
21 And provided, that nothing contained in this Act shall
22 prevent the Director from making available to the United
23 States Government or any officer or agency thereof, for
24 exclusively official purposes, information received by the
25 Department in the administration 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
-17- LRB9004111KDks
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. The Director may also make
5 available to the Secretary of State information that a person
6 who has been issued a driver's license under the Illinois
7 Vehicle Code has failed to file returns under this Act or pay
8 the tax, penalty, and interest shown on those forms, or has
9 failed to pay any final assessment of tax, penalty, or
10 interest due under this Act. An assessment is final when all
11 proceedings in court for review of such assessment have
12 terminated or the time for the taking thereof has expired
13 without such proceedings being instituted.
14 The Director shall make available for public inspection
15 in the Department's principal office and for publication, at
16 cost, administrative decisions issued on or after January 1,
17 1995. These decisions are to be made available in a manner so
18 that the following taxpayer information is not disclosed:
19 (1) The names, addresses, and identification
20 numbers of the taxpayer, related entities, and employees.
21 (2) At the sole discretion of the Director, trade
22 secrets or other confidential information identified as
23 such by the taxpayer, no later than 30 days after receipt
24 of an administrative decision, by such means as the
25 Department shall provide by rule.
26 The Director shall determine the appropriate extent of
27 the deletions allowed in paragraph (2). In the event the
28 taxpayer does not submit deletions, the Director shall make
29 only the deletions specified in paragraph (1).
30 The Director shall make available for public inspection
31 and publication an administrative decision within 180 days
32 after the issuance of the administrative decision. The term
33 "administrative decision" has the same meaning as defined in
34 Section 3-101 of Article III of the Code of Civil Procedure.
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1 Costs collected under this Section shall be paid into the Tax
2 Compliance and Administration Fund.
3 (Source: P.A. 88-669, eff. 11-29-94.)
4 Section 30. The Gas Revenue Tax Act is amended by
5 changing Section 11 as follows:
6 (35 ILCS 615/11) (from Ch. 120, par. 467.26)
7 Sec. 11. All information received by the Department from
8 returns filed under this Act, or from any investigations
9 conducted under this Act, shall be confidential, except for
10 official purposes, and any person who divulges any such
11 information in any manner, except in accordance with a proper
12 judicial order or as otherwise provided by law, shall be
13 guilty of a Class B misdemeanor.
14 Provided, that nothing contained in this Act shall
15 prevent the Director from publishing or making available to
16 the public the names and addresses of taxpayers filing
17 returns under this Act, or from publishing or making
18 available reasonable statistics concerning the operation of
19 the tax wherein the contents of returns are grouped into
20 aggregates in such a way that the information contained in
21 any individual return shall not be disclosed.
22 And provided, that nothing contained in this Act shall
23 prevent the Director from making available to the United
24 States Government or any officer or agency thereof, for
25 exclusively official purposes, information received by the
26 Department in the administration of this Act.
27 The furnishing upon request of the Auditor General, or
28 his authorized agents, for official use, of returns filed and
29 information related thereto under this Act is deemed to be an
30 official purpose within the meaning of this Section.
31 The Director may make available to any State agency,
32 including the Illinois Supreme Court, which licenses persons
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1 to engage in any occupation, information that a person
2 licensed by such agency has failed to file returns under this
3 Act or pay the tax, penalty and interest shown therein, or
4 has failed to pay any final assessment of tax, penalty or
5 interest due under this Act. The Director may also make
6 available to the Secretary of State information that a person
7 who has been issued a driver's license under the Illinois
8 Vehicle Code has failed to file returns under this Act or pay
9 the tax, penalty, and interest shown on those forms, or has
10 failed to pay any final assessment of tax, penalty, or
11 interest due under this Act. An assessment is final when all
12 proceedings in court for review of such assessment have
13 terminated or the time for the taking thereof has expired
14 without such proceedings being instituted.
15 The Director shall make available for public inspection
16 in the Department's principal office and for publication, at
17 cost, administrative decisions issued on or after January 1,
18 1995. These decisions are to be made available in a manner so
19 that the following taxpayer information is not disclosed:
20 (1) The names, addresses, and identification
21 numbers of the taxpayer, related entities, and employees.
22 (2) At the sole discretion of the Director, trade
23 secrets or other confidential information identified as
24 such by the taxpayer, no later than 30 days after receipt
25 of an administrative decision, by such means as the
26 Department shall provide by rule.
27 The Director shall determine the appropriate extent of
28 the deletions allowed in paragraph (2). In the event the
29 taxpayer does not submit deletions, the Director shall make
30 only the deletions specified in paragraph (1).
31 The Director shall make available for public inspection
32 and publication an administrative decision within 180 days
33 after the issuance of the administrative decision. The term
34 "administrative decision" has the same meaning as defined in
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1 Section 3-101 of Article III of the Code of Civil Procedure.
2 Costs collected under this Section shall be paid into the Tax
3 Compliance and Administration Fund.
4 (Source: P.A. 88-669, eff. 11-29-94.)
5 Section 35. The Public Utilities Revenue Act is amended
6 by changing Section 11 as follows:
7 (35 ILCS 620/11) (from Ch. 120, par. 478)
8 Sec. 11. All information received by the Department from
9 returns filed under this Act, or from any investigations
10 conducted under this Act, shall be confidential, except for
11 official purposes, and any person who divulges any such
12 information in any manner, except in accordance with a proper
13 judicial order or as otherwise provided by law, shall be
14 guilty of a Class B misdemeanor.
15 Provided, that nothing contained in this Act shall
16 prevent the Director from publishing or making available to
17 the public the names and addresses of taxpayers filing
18 returns under this Act, or from publishing or making
19 available reasonable statistics concerning the operation of
20 the tax wherein the contents of returns are grouped into
21 aggregates in such a way that the information contained in
22 any individual return shall not be disclosed.
23 And provided, that nothing contained in this Act shall
24 prevent the Director from making available to the United
25 States Government or any officer or agency thereof, for
26 exclusively official purposes, information received by the
27 Department in the administration of this Act.
28 The furnishing upon request of the Auditor General, or
29 his authorized agents, for official use, of returns filed and
30 information related thereto under this Act is deemed to be an
31 official purpose within the meaning of this Section.
32 The Director may make available to any State agency,
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1 including the Illinois Supreme Court, which licenses persons
2 to engage in any occupation, information that a person
3 licensed by such agency has failed to file returns under this
4 Act or pay the tax, penalty and interest shown therein, or
5 has failed to pay any final assessment of tax, penalty or
6 interest due under this Act. The Director may also make
7 available to the Secretary of State information that a person
8 who has been issued a driver's license under the Illinois
9 Vehicle Code has failed to file returns under this Act or pay
10 the tax, penalty, and interest shown on those forms, or has
11 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 40. The Water Company Invested Capital Tax Act
7 is amended by changing Section 11 as follows:
8 (35 ILCS 625/11) (from Ch. 120, par. 1421)
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, and any person who divulges any such
13 information in any manner, except in accordance with a proper
14 judicial order or as otherwise provided by law, shall be
15 guilty of a Class B misdemeanor.
16 Nothing contained in this Act shall prevent the Director
17 from publishing or making available to the public the names
18 and addresses of taxpayers filing returns under this Act, or
19 from publishing or making available reasonable statistics
20 concerning the operation of the tax wherein the contents of
21 returns are grouped into aggregates in such a way that the
22 information contained in any individual return shall not be
23 disclosed.
24 Nothing contained in this Act shall prevent the Director
25 from making available to the United States Government or any
26 officer or agency thereof, for exclusively official purposes,
27 information received by the Department in the administration
28 of this Act.
29 The furnishing upon request of the Auditor General, or
30 his authorized agents, for official use, of returns filed and
31 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. The Director may also make
9 available to the Secretary of State information that a person
10 who has been issued a driver's license under the Illinois
11 Vehicle Code has failed to file returns under this Act or pay
12 the tax, penalty, and interest shown on those forms, or has
13 failed to pay any final assessment of tax, penalty, or
14 interest due under this Act. An assessment is final when all
15 proceedings in court for review of such assessment have
16 terminated or the time for the taking thereof has expired
17 without such proceedings being instituted.
18 (Source: P.A. 83-1415.)
19 Section 45. The Illinois Vehicle Code is amended by
20 adding Section 6-206.2 as follows:
21 (625 ILCS 5/6-206.2 new)
22 Sec. 6-206.2. Suspension of driver's license for failure
23 to pay taxes owed to the State.
24 (a) The Secretary of State shall suspend the driver's
25 license issued to an individual upon receiving a report from
26 the Illinois Department of Revenue that the person (i) is
27 delinquent in paying any taxes, penalties, or interest owed
28 to the State or (ii) has failed to file any required tax
29 returns.
30 (b) The Secretary of State, prior to suspending a
31 driver's license under this Section, shall serve written
32 notice upon an individual that the individual's driver's
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1 license will be suspended in 60 days from the date on the
2 notice unless the individual pays any taxes, penalties, or
3 interest owed to the State or files any delinquent tax
4 returns.
5 (c) An individual may contest this driver's license
6 sanction by requesting an administrative hearing in
7 accordance with the provisions of Section 2-118 of this Code.
8 If a written request for this hearing is received prior to
9 the effective date of the suspension, the suspension shall be
10 stayed. If a stay of the suspension is granted, it shall
11 remain in effect until a hearing decision is entered. At the
12 conclusion of this hearing, the Secretary of State may
13 rescind or impose the driver's license suspension. If the
14 suspension is upheld, it shall become effective 10 days from
15 the date the hearing decision is entered. If the decision is
16 to rescind the suspension, no suspension of driving
17 privileges shall be entered. The scope of this hearing shall
18 be limited to whether the individual is (i) delinquent in
19 paying any taxes, penalties, or interest owed to the State or
20 (ii) delinquent in filing any required tax returns.
21 (d) At the conclusion of a hearing under Section 2-118
22 of this Code, the Secretary of State shall either enter an
23 order of suspension or, upon a showing of good cause,
24 rescind, continue, change, or extend the order of suspension.
25 If the Secretary does not rescind the order, the Secretary
26 may, upon application, to relieve undue hardship, issue a
27 restricted driving permit for the following purposes if the
28 petitioner is able to demonstrate that no alternative means
29 of transportation is reasonably available and the petitioner
30 will not endanger the public safety or welfare:
31 (1) Granting the privilege of driving a motor
32 vehicle between the petitioner's place of employment or
33 within the scope of his or her employment related duties.
34 (2) Allowing transportation for the petitioner, or
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1 a household member of the petitioner's family, to receive
2 necessary medical care and if the professional evaluation
3 indicates, provide transportation for alcohol remedial or
4 rehabilitative activity.
5 (3) Allowing the petitioner to attend classes, as a
6 student in an accredited educational institution.
7 In each case the Secretary may issue a restricted driving
8 permit for a period deemed appropriate, except that all
9 permits shall expire within one year from the date of
10 issuance. A restricted driving permit issued under this
11 subsection shall be subject to cancellation, revocation, and
12 suspension by the Secretary of State in like manner and for
13 like cause as a driver's license issued under this Code may
14 be cancelled, revoked, or suspended; except that a conviction
15 upon one or more offenses against laws or ordinances
16 regulating the movement of traffic shall be deemed sufficient
17 cause for the revocation, suspension, or cancellation of a
18 restricted driving permit. The Secretary of State may, as a
19 condition to the issuance of a restricted driving permit,
20 require the applicant to participate in a designated driver
21 remedial or rehabilitative program. The Secretary of State
22 is authorized to cancel a restricted driving permit if the
23 permit holder does not successfully complete the program.
24 (e) The suspension of a driver's license shall remain in
25 effect unless and until the Secretary of State receives
26 documentation from the Department of Revenue that the
27 individual has (i) paid any taxes, penalties, or interest
28 that are delinquent or (ii) filed any required returns that
29 were late. Full driving privileges shall not be restored by
30 the Secretary of State until notification of payment or
31 filing has been received from the Department. The Department
32 shall report the payment or filing to the Secretary of State
33 on a form prescribed by the Secretary.
34 (f) Upon an individual's receiving notice from the
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1 Secretary of State that the suspension of driving privileges
2 has been terminated based upon receipt of notice from the
3 Department of Revenue that the individual has paid all taxes,
4 penalties, and interest owed to the State or filed any
5 delinquent required tax returns, the individual shall pay a
6 $30 reinstatement fee to the Secretary of State in accordance
7 with Section 6-118 of this Code. The fee shall be deposited
8 into the General Revenue Fund. In accordance with
9 subsection (e) of Section 6-115 of this Code, the Secretary
10 of State may decline to process a renewal of a driver's
11 license of a person who has not paid this fee.
12 (g) The Secretary of State, using the authority to
13 license motor vehicle operators, may adopt such rules as may
14 be necessary to establish standards, policies, and procedures
15 for the suspension of driver's licenses for failure to pay
16 taxes, penalties, or interest owed to the State or failure to
17 file required tax returns.
18 Section 95. No acceleration or delay. Where this Act
19 makes changes in a statute that is represented in this Act by
20 text that is not yet or no longer in effect (for example, a
21 Section represented by multiple versions), the use of that
22 text does not accelerate or delay the taking effect of (i)
23 the changes made by this Act or (ii) provisions derived from
24 any other Public Act.