State of Illinois
92nd General Assembly
Legislation

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92_SB0060enr

 
SB60 Enrolled                                  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    Section 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
 
SB60 Enrolled               -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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