92nd General Assembly
Summary of SB2312
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Senate Sponsors:
PHILIP-WATSON.

House Sponsors:
BIGGINS-CURRIE

Short description: 
DREV-DISCLOSE TAX DELINQUENCY                                              

Synopsis of Bill as introduced:
        Amends the Department of Revenue Law of the Civil  Administrative      
   Code  of  Illinois with respect to the public list of delinquent State      
   taxes. Provides that if a delinquent tax has not  been  paid  60  days      
   after notice by the Department, the Director shall (now, may) disclose      
   the  tax  in  the  list  of delinquent taxpayers unless the delinquent      
   taxpayer has not previously had a tax delinquency as described in this      
   Section 2505-425 of the Code and (i) the tax liability is the subject       
   of an administrative hearing, administrative review, or judicial            
   review; or (ii) the taxpayer enters into a written agreement with the       
   Department for payment of the delinquency to the satisfaction of the        
   Director. Effective immediately.                                            
        SENATE AMENDMENT NO. 1.                                                
        Deletes everything  after  the  enacting  clause.  Reinserts  the      
   provisions  of  the bill as introduced with the following changes: (i)      
   provides that the Director shall disclose (rather than shall  annually      
   disclose)  a list of delinquent taxpayers; (ii) provides that the list      
   shall, in the case of a corporate taxpayer currently in active  status      
   with  the  Department  or the Illinois Secretary of State, include the      
   name of the current president of record of  the  corporation,  in  the      
   case  of a partnership, include the names of the partners, and, in the      
   case  of  a  sole  proprietorship,  include  the  name  of  the   sole      
   proprietor;  and  (iii) provides that the taxpayer's written agreement      
   with the Department for payment of the delinquency  must  provide  for      
   payment  of  the  delinquency within 12 months after entering into the      
   written agreement. Retains the immediate effective date.                    
 
Last action on Bill: SESSION SINE DIE

   Last action date: JAN-07-2003

           Location: Senate

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


   END OF INQUIRY 



 Full Text  Bill Status