Senate Sponsors: DUDYCZ-CLAYBORNE. House Sponsors: MOORE Short description: REVENUE-GAMING BD-INVESTIGATOR Synopsis of Bill as introduced: Amends the Cigarette Tax Act, the Cigarette Use Tax Act, the Tobacco Products Tax Act of 1995, the Hotel Operators' Occupation Tax Act, the Motor Fuel Tax Law, the Gas Revenue Tax Act, the Public Utilities Revenue Act, the Water Company Invested Capital Tax Act, the Telecommunications Excise Tax Act, the Electricity Excise Tax Law, the Illinois Pull Tabs and Jar Games Act, the Bingo License and Tax Act, the Charitable Games Act, the Liquor Control Act of 1934, the Environmental Protection Act, the Environmental Impact Fee Law, and the Drycleaner Environmental Response Trust Fund Act. Provides that if any payment provided for in these Acts and Laws exceeds the taxpayer's liabilities under the Act or Law, as shown on an original return, the Department of Revenue shall, if requested by the taxpayer, issue to the taxpayer a credit memorandum no later than 30 days after the date of payment. The credit evidenced by the credit memorandum may be assigned by the taxpayer to a similar taxpayer under the Act or Law or the taxpayer may credit the excess payment against future tax liability. If the Department subsequently determines that all or any part of the credit taken was not actually due to the taxpayer, any discount allowed to the taxpayer for collecting and remitting the tax shall be reduced by the percentage of the discount times the difference between the credit taken and that actually due, and that taxpayer shall be liable for penalties and interest on the difference. Effective January 1, 2002. HOUSE AMENDMENT NO. 1. Deletes reference to: 35 ILCS 130/2 from Ch. 120, par. 453.2 35 ILCS 135/3 from Ch. 120, par. 453.33 35 ILCS 143/10-30 35 ILCS 145/6 from Ch. 120, par. 481b.36 35 ILCS 505/2b from Ch. 120, par. 418b 35 ILCS 505/6 from Ch. 120, par. 422 35 ILCS 505/6a from Ch. 120, par. 422a 35 ILCS 615/2a.2 from Ch. 120, par. 467.17a.2 35 ILCS 620/2a.2 from Ch. 120, par. 469a.2 35 ILCS 625/4 from Ch. 120, par. 1414 35 ILCS 630/6 from Ch. 120, par. 2006 35 ILCS 640/2-9 35 ILCS 640/2-11 230 ILCS 20/5 from Ch. 120, par. 1055 230 ILCS 25/3 from Ch. 120, par. 1103 230 ILCS 30/9 from Ch. 120, par. 1129 235 ILCS 5/8-2 from Ch. 43, par. 159 415 ILCS 5/55.10 from Ch. 111 1/2, par. 1055.10 415 ILCS 125/315 415 ILCS 135/65 Adds reference to: 20 ILCS 2505/2505-305 was 20 ILCS 2505/39b15.1 Deletes everything after the enacting clause. Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue has the power to appoint investigators concerning laws administered by the Department or the Illinois Gaming Board (now, only laws administered by the Department). Provides that investigators appointed by the Department of Revenue under these provisions who are assigned to the Illinois Gaming Board have and may exercise all the rights and powers of peace officers, provided that these powers shall be limited to offenses or violations occurring or committed on a riverboat or dock. Last action on Bill: PUBLIC ACT.............................. 92-0493 Last action date: AUG-23-2001 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 1 SENATE - 0 END OF INQUIRY Full Text Bill Status