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92_HB4815
LRB9211994SMdv
1 AN ACT in relation to taxation.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Service Occupation Tax Act is amended by
5 changing Section 8 as follows:
6 (35 ILCS 115/8) (from Ch. 120, par. 439.108)
7 Sec. 8. Tax constitutes debt owed by supplier. The tax
8 herein required to be collected by any supplier pursuant to
9 this Act, and any such tax collected by any supplier, shall
10 constitute a debt owed by the supplier to this State.
11 (Source: Laws 1961, p. 1745.)