90th General Assembly
Summary of HB2188
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House Sponsors:
KUBIK.

Short description: 
TAXES-INFO RELEASE-CLAIMS-MISC                                             

Synopsis of Bill as introduced:
        Amends the Illinois Income Tax Act. Provides that nothing in  the      
   Act  shall  prevent  the Director from divulging information to anyone      
   pursuant to a request or authorization made by the  taxpayer,  his  or      
   her  authorized  representative,  or  spouse.  Amends  the  Retailers'      
   Occupation  Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act,      
   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,   the      
   Telecommunications  Excise Tax Act, and the Liquor Control Act of 1934      
   to provide that nothing in those Acts shall prevent the Director  from      
   divulging  information pursuant to the request of a taxpayer or his or      
   her authorized representative.  Amends the Counties Code by  exempting      
   the Department of Revenue from paying fees for tax liens, releases, or      
   judgments.   Provides  fees  for  a tax lien release. Amends the Motor      
   Fuel Tax Law.  Provides  that  the  penalties  on  bonds  required  of      
   distributors,  suppliers,  bulk  users,  or receivers shall not exceed      
   $100,000 (now $40,001). Deletes requirement that  claims  for  refunds      
   for  lost  motor  fuel  must  be  made  by  affidavit. Deletes current      
   provision concerning claims for credit by a receiver  for  taxes  paid      
   upon  fuel  exported  or  sold  under  certain circumstances. Provides      
   procedures for receivers who have paid  the  required  tax  upon  fuel      
   exported  or  sold  to file a claim for credit. Provides standards for      
   the claims. Provides that a person who ceases  to  be  licensed  as  a      
   receiver  while  holding  an  unused credit may elect to surrender the      
   unused credit to the Department  and  receive  a  refund.  Amends  the      
   Environmental   Protection   Act   by   providing   that,  subject  to      
   appropriation, moneys in the Underground Storage Tank Fund may also be      
   used for refunds under the Motor Fuel Tax Act.  Makes  other  changes.      
   Effective immediately.                                                      
        HOUSE AMENDMENT NO. 1.                                                 
          Deletes reference to:                                                
          35 ILCS 505/4c rep.                                                  
        Provides that the amount of the penalty of the bond for a licen-       
   see to act as a receiver of motor fuel in the State shall not exceed        
   twice the amount of tax liability of a monthly return rather than           
   twice the amount of tax liability on tax-free fuel expected to be used      
   by the bulk user annually. Deletes the repealer of the Section in the       
   Motor Fuel Tax Law concerning exceptions to bonding requirements.           
 
Last action on Bill: SESSION SINE DIE

   Last action date: 99-01-12

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   1     SENATE -   0


   END OF INQUIRY 



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