DISCLOSURE OF INFO-ATTY GEN
Synopsis of Bill as introduced:
Amends the Illinois Income Tax Act, the Retailer's Occupation Tax
Act, and the Unemployment Insurance Act to authorize the disclosure of
certain taxpayer information to State agencies and the Attorney
General in the case of a taxpayer owing a debt to the State or any of
its agencies. Amends the Use Tax Act, the Service Use Tax Act, and
the Telecommunications Excise Tax Act. Deletes current provisions
stating that amounts due under the Act constitute a debt to the State.
Provides that a retailer or serviceman authorized to collect the taxes
is liable for those taxes unless the retailer or serviceman pays the
tax under the Retailers' Occupation Tax Act or the Service Occupation
Tax Act. Provides that to the extent the retailer or serviceman
collects the taxes, the taxes are held in trust for the benefit of the
Department of Revenue. Amends the Uniform Penalty and Interest Act.
Provides that any person who collects, withholds, or receives a tax
under the Act holds the amount collected in trust for the Department
of Revenue. Amends the Mental Health and Developmental Disabilities
Code to provide that when a person neglects to pay charges due to the
Department under the Code, the amount owed, plus interest, is a lien
in favor of the State upon all property and rights to property of that
person. Amends the Illinois Estate and Generation-Skipping Transfer
Tax Act. Requires disclosure of certain federal estate tax
information to the Attorney General if there is possible Illinois
estate tax liability. Effective immediately.
SENATE AMENDMENT NO. 1.
Deletes reference to:
35 ILCS 115/8
Adds reference to:
35 ILCS 110/8
Deletes amendatory provisions in the Service Occupation Tax Act.
Amends the Service Use Tax Act. Deletes current provisions stating
that the amounts due under the Act constitute a debt to the State.
Provides that a serviceman required to collect the tax is liable for
the tax unless the serviceman pays the tax under the Service
Occupation Tax Act. Provides that to the extent the serviceman
collects the tax, the tax is held in trust for the benefit of the
Department of Revenue.
SENATE AMENDMENT NO. 2.
Provides that foreclosure of a lien for Department of Mental
Health and Developmental Disabilities (or after July 1 Department of
Human Services) charges shall not be available against the homestead
property of a recipient during the recipient's life. Provides further
that such a lien against property held in joint tenancy or tenancy by
the entirety shall be extinguished upon the death of the recipient,
when a joint tenant or tenant by the entirety survives the recipient.
FISCAL NOTE, ENGROSSED ( Dept. of Revenue)
SB 785, engrossed, will not have a fiscal impact on this Dept.
STATE MANDATES FISCAL NOTE (DCCA)
Creates a local gov't organization and structure mandate for
which no State reimbursement is required.
Last action on Bill: SESSION SINE DIE
Last action date: 99-01-12
Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 2
END OF INQUIRY
Full Text Bill Status