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| [ Engrossed ] | [ Senate Amendment 001 ] |
92_SB2312
SRS92SB0065NCcp
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 shall annually disclose a list of
10 all taxpayers, including but not limited to individuals,
11 trusts, partnerships, corporations, and other taxable
12 entities, that are delinquent in the payment of tax
13 liabilities collected by the Department. The list shall
14 include only those taxpayers with total final liabilities for
15 all taxes collected by the Department (including penalties
16 and interest) in an amount greater than $1,000 (or a greater
17 amount as established by the Department by rule) for a period
18 of 6 months (or a longer period as established by the
19 Department by rule) from the time that the taxes were
20 assessed or became final, as provided in the statute imposing
21 the tax. The list shall contain the name, address, types of
22 taxes, month and year in which each tax liability was
23 assessed or became final, the amount of each tax outstanding
24 of each delinquent taxpayer, and, in the case of a corporate
25 taxpayer, the name of the current president of record of the
26 corporation.
27 (b) At least 90 days before the disclosure of the name
28 of any delinquent taxpayer prescribed in subsection (a), the
29 Director shall mail a written notice to each delinquent
30 taxpayer by certified mail addressed to the delinquent
31 taxpayer at his or her last or usual place of business or
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1 abode detailing the amount and nature of the delinquency and
2 the intended disclosure of the delinquency. Except as
3 provided in subsection (c), if the delinquent tax has not
4 been paid 60 days after the notice was delivered or the
5 Department has been notified that delivery was refused or
6 unclaimed, and the taxpayer has not, since the mailing of the
7 notice, either entered into a written agreement with the
8 Department for payment of the delinquency or corrected a
9 default in an existing agreement to the satisfaction of the
10 Director, the Director may shall disclose the tax in the list
11 of delinquent taxpayers.
12 (c) Notwithstanding the provisions of subsection (b),
13 unpaid taxes shall not be deemed to be delinquent and subject
14 to disclosure if the delinquent taxpayer has not previously
15 had a tax delinquency as described in this Section and (i)
16 (i) a written agreement for payment exists without default
17 between the taxpayer and the Department or (ii) The tax
18 liability is the subject of an administrative hearing,
19 administrative review, or judicial review.; or (ii) the
20 taxpayer enters into a written agreement with the Department
21 for payment of the delinquency to the satisfaction of the
22 Director.
23 If a delinquent taxpayer whose name is not disclosed in
24 accordance with this subdivision (c) is delinquent in paying
25 a tax liability at the time of the next annual disclosure by
26 the Department or at any time thereafter, that taxpayer shall
27 be included in the list.
28 (d) The list shall be available for public inspection at
29 the Department or by other means of publication, including
30 the Internet.
31 (e) The Department shall prescribe reasonable rules for
32 the administration and implementation of this Section.
33 (f) Any disclosure made by the Director in a good faith
34 effort to comply with this Section shall not be considered a
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1 violation of any statute prohibiting disclosure of taxpayer
2 information.
3 (Source: P.A. 91-239, eff. 1-1-00; 92-197, eff. 8-1-01.
4 Section 99. Effective date. This Act takes effect upon
5 becoming law.