VEH CD-TRANSFER TITLE-TAXES
Synopsis of Bill as introduced:
Amends the Illinois Vehicle Code. Provides that, for purposes of
the Mobile Home Local Services Tax Act, the owner shall provide the
transferee a certification that all taxes imposed upon the vehicle for
the years the owner was the actual titleholder of the vehicle have
been paid (now certification that the taxes owed by the owner have
been paid). Provides that the transferee shall be liable only for the
taxes he or she incurred while he or she was the actual titleholder.
Provides that the county treasurer shall refund any taxes paid by the
transferee that were imposed in years when the transferee was not the
actual titleholder. Provides that these amendatory provisions shall
apply retroactively to January 1, 1996. Effective immediately.
FISCAL NOTE (Dept. of Revenue)
SB 771 would have no fiscal impact on this Dept.
STATE MANDATES FISCAL NOTE (DCCA)
Creates a due process which does not require St. reimbursement.
HOME RULE NOTE
Does not preempt home rule authority.
GOVERNOR'S AMENDATORY VETO MESSAGE
Recommends that in no event may the county treasurer refund
amounts paid by the transferee during any year except the 10 years
immediately preceding the year in which the refund is made.
Last action on Bill: PUBLIC ACT.............................. 90-0542
Last action date: 97-12-01
Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 0
END OF INQUIRY
Full Text Bill Status