House Sponsors: GIGLIO-ACEVEDO. Short description: TAXES-BURDEN OF PROOF-DREV Synopsis of Bill as introduced: 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. Last action on Bill: SESSION SINE DIE Last action date: 99-01-12 Location: House Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 0 END OF INQUIRY Full Text Bill Status