92nd General Assembly
Status of HB1068
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 Full Text  Bill Summary
FRANKS-FOWLER-FORBY-HOWARD-KENNER AND BUGIELSKI.

   20 ILCS 2520/5            from Ch. 120, par. 2305                           
   20 ILCS 2520/5.5 new                                                        
   20 ILCS 2520/5.6 new                                                        
   35 ILCS 5/902             from Ch. 120, par. 9-902                          
   35 ILCS 5/904             from Ch. 120, par. 9-904                          
   35 ILCS 5/917             from Ch. 120, par. 9-917                          
   35 ILCS 5/917.5 new                                                         
   35 ILCS 105/19            from Ch. 120, par. 439.19                         
   35 ILCS 105/20            from Ch. 120, par. 439.20                         
   35 ILCS 110/17            from Ch. 120, par. 439.47                         
   35 ILCS 110/18            from Ch. 120, par. 439.48                         
   35 ILCS 115/17            from Ch. 120, par. 439.117                        
   35 ILCS 115/18            from Ch. 120, par. 439.118                        
   35 ILCS 120/4             from Ch. 120, par. 443                            
   35 ILCS 120/5             from Ch. 120, par. 444                            
   35 ILCS 120/6a            from Ch. 120, par. 445a                           
   35 ILCS 120/6b            from Ch. 120, par. 445b                           
   35 ILCS 130/9a            from Ch. 120, par. 453.9a                         
   35 ILCS 130/9b            from Ch. 120, par. 453.9b                         
   35 ILCS 135/13            from Ch. 120, par. 453.43                         
   35 ILCS 135/13a           from Ch. 120, par. 453.43a                        
   35 ILCS 145/6             from Ch. 120, par. 481b.36                        
   35 ILCS 505/5             from Ch. 120, par. 421                            
   35 ILCS 505/5a            from Ch. 120, par. 421a                           
   35 ILCS 510/2             from Ch. 120, par. 481b.2                         
   35 ILCS 520/16            from Ch. 120, par. 2166                           
   35 ILCS 610/6             from Ch. 120, par. 467.6                          
   35 ILCS 615/6             from Ch. 120, par. 467.21                         
   35 ILCS 620/6             from Ch. 120, par. 473                            
   35 ILCS 625/6             from Ch. 120, par. 1416                           
   35 ILCS 630/10            from Ch. 120, par. 2010                           
   35 ILCS 735/3-3           from Ch. 120, par. 2603-3                         
   35 ILCS 735/3-7           from Ch. 120, par. 2603-7                         
   225 ILCS 450/27           from Ch. 111, par. 5533                           

        Amends the Taxpayers' Bill of Rights Act.  Allows a  taxpayer  to      
   sue  the  Department  of  Revenue  if  the Department negligently (now      
   intentionally or recklessly) disregards tax  laws  or  regulations  in      
   collecting  taxes.   Creates  a  certified public accountant-client or      
   public accountant-client privilege for non-criminal proceedings before      
   the Department.  Provides that in the case of a taxpayer  receiving  a      
   protestable notice, a bill, a claim denial, or a reduction of a refund      
   regarding any tax, the taxpayer's position shall be presumed to be the      
   correct position and the burden of proof shall be on the Department to      
   prove  otherwise. Amends the Illinois Income Tax Act, the Use Tax Act,      
   the  Service  Use  Tax  Act,  the  Service  Occupation  Tax  Act,  the      
   Retailers' Occupation Tax Act, the Cigarette Tax  Act,  the  Cigarette      
   Use  Tax  Act, the Hotel Operators' Occupation Tax Act, the Motor Fuel      
   Tax Act, the Coin-Operated Amusement Device and Redemption Machine Tax      
   Act, the Cannabis and Controlled Substances Tax Act, the Messages  Tax      
   Act,  the  Gas  Revenue Tax Act, the Public Utilities Revenue Act, the      
   Water Company Invested Capital Tax Act, the Telecommunications  Excise      
   Tax   Act,   and   the  Uniform  Penalty  and  Interest  Act  to  make      
   corresponding changes.  Amends the Illinois Income Tax Act to create a      
   civil action against the  Department  for  the  knowing  or  negligent      
   disclosure  of  confidential information.  Provides penalties.  Amends      
   the  Illinois  Public  Accounting  Act  to  make   changes   regarding      
   confidentiality.  Effective immediately.                                    
   FEB-14-2001  H  FILED WITH CLERK                                               
   FEB-14-2001  H  FIRST READING                                                  
   FEB-14-2001  H  REFERRED TO HOUSE RULES COMMITTEE        RULES                 
   FEB-16-2001  H       ASSIGNED TO COMMITTEE               REVENUE               
   FEB-16-2001  H  ADDED AS A JOINT SPONSOR                 FOWLER                
   FEB-16-2001  H  ADDED AS A JOINT SPONSOR                 FORBY                 
   FEB-22-2001  H  ADDED AS A JOINT SPONSOR                 HOWARD                
   FEB-22-2001  H  ADDED AS A JOINT SPONSOR                 KENNER                
   MAR-16-2001  H  RE-REFERRED TO RULES COMM/RULE 19(A)     RULES         HRUL    
   MAY-15-2002  H  ADDED AS A CO-SPONSOR                    BUGIELSKI             
   JAN-07-2003  H  SESSION SINE DIE                                               

   END OF INQUIRY 



 Full Text  Bill Summary