Senate Sponsors: HENDON. Short description: OCC-USE-BAR PROSECUTION Synopsis of Bill as introduced: 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. Last action on Bill: SESSION SINE DIE Last action date: 99-01-12 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 0 END OF INQUIRY Full Text Bill Status