State of Illinois
92nd General Assembly
Legislation

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92_SB0060

 
                                               LRB9202558SMdv

 1        AN ACT concerning taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Department of Revenue Law  of  the  Civil
 5    Administrative  Code  of  Illinois  is  amended  by  changing
 6    2505-425 as follows:

 7        (20 ILCS 2505/2505-425)
 8        Sec. 2505-425.  Public list of delinquent State taxes.
 9        (a)  The  Director  may  annually  disclose a list of all
10    taxpayers, including but not limited to individuals,  trusts,
11    partnerships,  corporations, and other taxable entities, that
12    are delinquent in the payment of tax liabilities collected by
13    the Department.  The list shall include only those  taxpayers
14    with  total  final liabilities for all taxes collected by the
15    Department (including penalties and interest)  in  an  amount
16    greater   than   $1,000  $10,000  (or  a  greater  amount  as
17    established by the Department by rule)  for  a  period  of  6
18    months  (or  a longer period as established by the Department
19    by rule) from the time that the taxes were assessed or became
20    final, as provided in the statute imposing the tax.  The list
21    shall contain the name, address, types of  taxes,  month  and
22    year  in  which  each  tax  liability  was assessed or became
23    final, the amount of each tax outstanding of each  delinquent
24    taxpayer,  and, in the case of a corporate taxpayer, the name
25    of the current president of record of the corporation.
26        (b)  At least 90 days before the disclosure of  the  name
27    of  any delinquent taxpayer prescribed in subsection (a), the
28    Director shall mail  a  written  notice  to  each  delinquent
29    taxpayer  by  certified  mail  addressed  to  the  delinquent
30    taxpayer  at  his  or  her last or usual place of business or
31    abode detailing the amount and nature of the delinquency  and
 
                            -2-                LRB9202558SMdv
 1    the   intended   disclosure   of  the  delinquency.   If  the
 2    delinquent tax has not been paid 60 days after the notice was
 3    delivered or the Department has been notified  that  delivery
 4    was refused or unclaimed, and the taxpayer has not, since the
 5    mailing   of  the  notice,  either  entered  into  a  written
 6    agreement with the Department for payment of the  delinquency
 7    or  corrected  a  default  in  an  existing  agreement to the
 8    satisfaction of the Director, the Director may  disclose  the
 9    tax in the list of delinquent taxpayers.
10        (c)  Unpaid  taxes  shall  not be deemed to be delinquent
11    and subject to disclosure if  (i)  a  written  agreement  for
12    payment  exists  without default between the taxpayer and the
13    Department or (ii) the tax liability is  the  subject  of  an
14    administrative  hearing,  administrative  review, or judicial
15    review.
16        (d)  The list shall be available for public inspection at
17    the Department or by other means  of  publication,  including
18    the Internet.
19        (e)  The  Department shall prescribe reasonable rules for
20    the administration and implementation of this Section.
21        (f) Any disclosure made by the Director in a  good  faith
22    effort  to comply with this Section shall not be considered a
23    violation of any statute prohibiting disclosure  of  taxpayer
24    information.
25    (Source: P.A. 90-753, eff. 1-1-99; 91-239, eff. 1-1-00.)

26        Section  99.  Effective date.  This Act takes effect upon
27    becoming law.

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