HENDON. 35 ILCS 120/5 from Ch. 120, par. 444 Amends the Retailers' Occupation Tax Act. Provides that if the Department of Revenue accepts a return filed by a taxpayer and the payment of all the tax due under the return along with any penalties or interest that have accrued then (i) the Department shall not further prosecute the taxpayer based on the return or the failure to pay the tax or any penalties or interest due and (ii) the Department shall not assess any further penalties or interest on the return or the payment of tax. 97-02-05 S FIRST READING 97-02-05 S REFERRED TO SENATE RULES COMMITTEE RULES 97-02-06 S ASSIGNED TO COMMITTEE REVENUE 97-03-06 S POSTPONED 97-03-13 S POSTPONED 97-03-13 S COMMITTEE REVENUE 97-03-15 S RE-REFERRED TO RULES COMM/RULE 3-9(A) RULES 99-01-12 S SESSION SINE DIE END OF INQUIRY Full Text Bill Summary