GIGLIO-ACEVEDO. 20 ILCS 2520/5.5 new 35 ILCS 5/902 from Ch. 120, par. 9-902 35 ILCS 5/904 from Ch. 120, par. 9-904 35 ILCS 105/19 from Ch. 120, par. 439.19 35 ILCS 105/20 from Ch. 120, par. 439.20 35 ILCS 110/17 from Ch. 120, par. 439.47 35 ILCS 110/18 from Ch. 120, par. 439.48 35 ILCS 115/17 from Ch. 120, par. 439.117 35 ILCS 115/18 from Ch. 120, par. 439.118 35 ILCS 120/4 from Ch. 120, par. 443 35 ILCS 120/5 from Ch. 120, par. 444 35 ILCS 120/6a from Ch. 120, par. 445a 35 ILCS 120/6b from Ch. 120, par. 445b 35 ILCS 130/9a from Ch. 120, par. 453.9a 35 ILCS 130/9b from Ch. 120, par. 453.9b 35 ILCS 135/13 from Ch. 120, par. 453.43 35 ILCS 135/13a from Ch. 120, par. 453.43a 35 ILCS 505/5 from Ch. 120, par. 421 35 ILCS 505/5a from Ch. 120, par. 421a 35 ILCS 505/5b from Ch. 120, par. 421b 35 ILCS 510/2 from Ch. 120, par. 481b.2 35 ILCS 520/16 from Ch. 120, par. 2166 35 ILCS 610/6 from Ch. 120, par. 467.6 35 ILCS 615/6 from Ch. 120, par. 467.21 35 ILCS 620/6 from Ch. 120, par. 473 35 ILCS 625/6 from Ch. 120, par. 1416 35 ILCS 630/10 from Ch. 120, par. 2010 35 ILCS 735/3-3 from Ch. 120, par. 2603-3 35 ILCS 735/3-7 from Ch. 120, par. 2603-7 Amends the Taxpayers' Bill of Rights Act. Provides that in the case of a taxpayer receiving a protestable notice, a bill, a claim denial, or a reduction of a refund regarding any tax, until proven otherwise in the appropriate proceeding, the taxpayer's position shall be presumed to be the correct position if the taxpayer asserts a reasonable dispute and cooperates with the Department of Revenue, and the burden of proof shall be on the Department to prove otherwise. Amends the Illinois Income Tax Act, the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, the Motor Fuel Tax Law, the Coin-Operated Amusement Device and Redemption Machine Tax Act, the Cannabis and Controlled Substances Tax Act, the Messages Tax Act, the Gas Revenue Tax Act, the Public Utilities Revenue Act, the Water Company Invested Capital Tax Act, the Telecommunications Excise Tax Act, and the Uniform Penalty and Interest Act to delete provisions stating that certain findings of the Department are prima facie correct for the purpose of any dispute with a taxpayer. Effective immediately. 98-02-03 H FILED WITH CLERK 98-02-03 H FIRST READING 98-02-03 H REFERRED TO HOUSE RULES COMMITTEE RULES 98-02-18 H ADDED AS A JOINT SPONSOR ACEVEDO 99-01-12 H SESSION SINE DIE END OF INQUIRY Full Text Bill Summary