State of Illinois
92^nd General Assembly
Legislation

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92_SB2312eng

 
SB2312 Engrossed                              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  shall may 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  currently  in  active status with the Department or
26    the Illinois Secretary of State, the list shall  include  the
27    name  of  the current president of record of the corporation.
28    In the case of a partnership,  the  list  shall  include  the
29    names  of the partners. In the case of a sole proprietorship,
30    the list shall include the name of the sole proprietor.
31        (b)  At least 90 days before the disclosure of  the  name
 
SB2312 Engrossed            -2-               SRS92SB0065NCcp
 1    of  any delinquent taxpayer prescribed in subsection (a), the
 2    Director shall mail  a  written  notice  to  each  delinquent
 3    taxpayer  by  certified  mail  addressed  to  the  delinquent
 4    taxpayer  at  his  or  her last or usual place of business or
 5    abode detailing the amount and nature of the delinquency  and
 6    the  intended  disclosure  of  the  delinquency.   Except  as
 7    provided  in  subsection  (c),  if the delinquent tax has not
 8    been paid 60 days after  the  notice  was  delivered  or  the
 9    Department  has  been  notified  that delivery was refused or
10    unclaimed, and the taxpayer has not, since the mailing of the
11    notice, either entered into  a  written  agreement  with  the
12    Department  for  payment  of  the  delinquency or corrected a
13    default in an existing agreement to the satisfaction  of  the
14    Director, the Director may shall disclose the tax in the list
15    of delinquent taxpayers.
16        (c)  Notwithstanding  the  provisions  of subsection (b),
17    unpaid taxes shall not be deemed to be delinquent and subject
18    to disclosure if the delinquent taxpayer has  not  previously
19    had  a  tax  delinquency as described in this Section and (i)
20    (i)  a written agreement for payment exists  without  default
21    between  the  taxpayer  and  the  Department  or (ii) the tax
22    liability  is  the  subject  of  an  administrative  hearing,
23    administrative review,  or  judicial  review.;  or  (ii)  the
24    taxpayer  enters into a written agreement with the Department
25    for  payment  of  the  delinquency  within  12  months  after
26    entering into the written agreement.
27        If a delinquent taxpayer whose name is not  disclosed  in
28    accordance   with  item  (ii)  of  this  subdivision  (c)  is
29    delinquent in paying a tax liability 12 months after entering
30    into the  written  agreement  for  payment  or  at  any  time
31    thereafter, that taxpayer shall be included in the list.
32        (d)  The list shall be available for public inspection at
33    the  Department  or  by other means of publication, including
34    the Internet.
 
SB2312 Engrossed            -3-               SRS92SB0065NCcp
 1        (e)  The Department shall prescribe reasonable rules  for
 2    the administration and implementation of this Section.
 3        (f)  Any  disclosure made by the Director in a good faith
 4    effort to comply with this Section shall not be considered  a
 5    violation  of  any statute prohibiting disclosure of taxpayer
 6    information.
 7    (Source: P.A. 91-239, eff. 1-1-00; 92-197, eff. 8-1-01.

 8        Section 99.  Effective date.  This Act takes effect  upon
 9    becoming law.

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