92nd General Assembly
Summary of SB2210
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Short description: 
USE & OCC TAXES-LIENS                                                      

Synopsis of Bill as introduced:
        Amends the Retailers'  Occupation  Tax  Act.  Provides  that  the      
   taxpayer is liable for paying the Department of Revenue for the filing      
   fee  the Department incurs when filing a lien against the taxpayer for      
   unpaid taxes, penalties,  and  interest.  Provides  that  rather  than      
   issuing  a release of lien directly to the taxpayer after the taxpayer      
   pays the tax, penalty, and interest covered by the lien, the  taxpayer      
   is  required to pay the filing fee for the release of the lien and the      
   Department shall file the release of the lien itself.                       
        SENATE AMENDMENT NO. 1.                                                
          Adds reference to:                                                   
          20 ILCS 2505/2505-275           was 20 ILCS 2505/39e                 
          35 ILCS 5/601                   from Ch. 120, par. 6-601             
          35 ILCS 5/911.2                                                      
          35 ILCS 5/911.3 new                                                  
          35 ILCS 5/1102                  from Ch. 120, par. 11-1102           
          35 ILCS 5/1103                  from Ch. 120, par. 11-1103           
          35 ILCS 5/1105                  from Ch. 120, par. 11-1105           
        Deletes  everything  after   the   enacting   clause.   Reinserts      
   provisions similar to the provisions of the bill as introduced. Amends      
   the  Department  of  Revenue  Law  of the Civil Administrative Code of      
   Illinois. Provides that the Department may  collect  a  fee  from  the      
   taxpayer  to cover the cost of offsets taken against an overpayment of      
   Illinois taxes paid by the taxpayer to cover a federal tax, if federal      
   law does not allow the Department to collect a fee  from  the  federal      
   government for the cost of the offsets. Amends the Illinois Income Tax      
   Act.  In provisions requiring taxpayers to pay income tax on or before      
   the date fixed by the Department of Revenue by rule, provides that if,      
   however, the due date for payment of a taxpayer's federal  income  tax      
   liability  for  a tax year is later than the date fixed for filing the      
   taxpayer's  Illinois  income  tax  return  for  that  tax  year,   the      
   Department  may, by rule, prescribe a due date for payment that is not      
   later than the due date for payment of the taxpayer's  federal  income      
   tax  liability.  Removes  provisions  concerning  what the Director of      
   Revenue must do if a taxpayer files a protest  of  withholding  of  an      
   income tax refund for payment of delinquent income tax liability. Sets      
   forth   the   order  of  priority  the  Department  must  follow  when      
   considering requests to withhold  refunds  to  pay  delinquent  taxes.      
   Provides  that  the  taxpayer is liable for the filing fee incurred by      
   the Department for filing a lien for delinquent taxes and  the  filing      
   fee  incurred  by  the Department to file the release of that lien and      
   that the filing fees shall be paid to the Department  in  addition  to      
   payment  of  the  tax, penalty, and interest included in the amount of      
   the lien. Makes other changes. Effective immediately, except that  the      
   provisions relating to tax liens take effect on January 1, 2003.            
Last action on Bill: PUBLIC ACT.............................. 92-0826

   Last action date: AUG-21-2002

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   1


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