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90_SB1316
20 ILCS 2505/39b54 new
Amends the Civil Administrative Code. Provides that the
Director of the Department of Revenue shall annually disclose
a list of all taxpayers, including but not limited to
individuals, trusts, partnerships, corporations, and other
taxable entities, that are delinquent in the payment of their
State tax liabilities in an amount greater than $5,000 for a
period of 6 months from the time that the taxes were
assessed. Requires that at least 90 days before the
disclosure of the name of any delinquent taxpayer, the
Director shall mail a written notice to each delinquent
taxpayer by certified mail detailing the amount and nature of
the delinquency and the intended disclosure of the
delinquency. Provides that if the delinquent tax has not
been paid 60 days after the notice, the Director shall
disclose the tax in the list of delinquent taxpayers.
Provides that the names shall not be included if the
delinquent taxpayer has a payment plan with the Department or
if the tax is under appeal before a court, the Department, or
the Property Tax Appeal Board. Provides that the list shall
be available for public inspection at the Department or by
other means of publication, including the Internet. Effective
January 1, 1999.
LRB9007765KDks
LRB9007765KDks
1 AN ACT to amend the Civil Administrative Code by adding
2 Section 39b54.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Civil Administrative Code is amended by
6 adding Section 39b54 as follows:
7 (20 ILCS 2505/39b54 new)
8 Sec. 39b54. Public list of delinquent State taxes.
9 (a) The Director shall annually disclose a list of all
10 taxpayers, including but not limited to individuals, trusts,
11 partnerships, corporations, and other taxable entities, that
12 are delinquent in the payment of State tax liabilities in an
13 amount greater than $5,000 for a period of at least 6 months
14 from the time that the taxes were assessed. The list shall
15 contain the name, address, type of tax, month and year
16 assessed, and amount outstanding of each delinquent taxpayer.
17 (b) At least 90 days before the disclosure of the name
18 of any delinquent taxpayer prescribed in subsection (a), the
19 Director shall mail a written notice to each delinquent
20 taxpayer by certified mail addressed to the delinquent
21 taxpayer at his or her last or usual place of business or
22 abode detailing the amount and nature of the delinquency and
23 the intended disclosure of the delinquency. If the
24 delinquent tax has not been paid 60 days after mailing the
25 notice, the Director shall disclose the tax in the list of
26 delinquent taxpayers.
27 (c) Unpaid taxes shall not be deemed to be delinquent
28 and subject to disclosure if (i) a written agreement for
29 payment exists without default between the taxpayer and the
30 Department or (ii) the Director certifies that the tax
31 liability is under appeal or is based wholly on a question of
-2- LRB9007765KDks
1 law that is currently under appeal before a court, the
2 Department, or the Property Tax Appeal Board in another case
3 involving the same question.
4 (d) The list shall be available for public inspection at
5 the Department or by other means of publication, including
6 the Internet.
7 (e) The Department shall prescribe reasonable rules for
8 the administration and implementation of this Section.
9 Section 99. Effective date. This Act takes effect
10 January 1, 1999.