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Public Act 096-1383 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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ARTICLE 5 | ||||
Section 5-1. Short title. This Act may be cited as the | ||||
Reciprocal Tax Collection Act. | ||||
Section 5-5. Collection of tax liabilities of other states | ||||
and the District of Columbia.
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(a) Definitions. For purposes of this Section: | ||||
(1) "Taxpayer" means any person identified by a | ||||
claimant state under this Section as owing taxes to a | ||||
claimant state. | ||||
(2) "Claimant state" means any other state of the | ||||
United States or the District of Columbia with whom the | ||||
Director has entered an agreement for reciprocal | ||||
collection of taxes under Section 2505-640 of the | ||||
Department of Revenue Law of the Civil Administrative Code | ||||
of Illinois. | ||||
(3) "Taxes" means any amount of tax imposed under the | ||||
laws of the claimant state or any political subdivision of | ||||
the claimant state, including additions to tax for | ||||
penalties and interest, that is finally due and payable to |
the claimant state by a taxpayer, and with respect to which | ||
all administrative or judicial remedies, other than a claim | ||
for refund of amounts collected in payment of the tax, have | ||
been exhausted or have lapsed, and that is legally | ||
enforceable under the laws of the claimant state against | ||
the taxpayer, whether or not there is an outstanding | ||
judgment for that sum. | ||
(4) "Tax officer" means a unit or official of a | ||
claimant state, or the duly authorized agent of that unit | ||
or official, charged with the imposition, assessment, or | ||
collection of taxes of that state. | ||
(5) "Director" means the Illinois Director of Revenue. | ||
(b) Request of claimant state for collection. | ||
(1) Upon the request and certification of the tax | ||
officer of a claimant state to the Director that a taxpayer | ||
owes taxes to that claimant state, the Director may collect | ||
those taxes, using all legal authority available to the | ||
Department of Revenue to collect debt, and shall deposit | ||
the amounts collected into the Reciprocal Tax Collection | ||
Fund and order payment to the claimant state under Section | ||
5-10 of this Act. | ||
(2) The certification shall include: | ||
(A) the full name and address of the taxpayer; | ||
(B) the taxpayer's Social Security number or | ||
federal employer identification number; | ||
(C) the amount of the tax for the taxable period |
sought to be collected, including a detailed statement | ||
for each taxable period showing tax, interest, and | ||
penalty; | ||
(D) a statement whether the taxpayer filed a tax | ||
return with the claimant state for the tax, and, if so, | ||
whether that tax return was filed under
protest; and | ||
(E) a statement that all administrative or | ||
judicial remedies, other than a claim for refund of | ||
amounts collected in payment of the tax, have been | ||
exhausted or have lapsed and that the amount of taxes | ||
is legally enforceable under the laws of that state | ||
against the taxpayer. | ||
(3) Upon receipt by the Director of the required | ||
certification, the Director shall notify the taxpayer by | ||
first-class mail to the taxpayer's last-known address that | ||
the Director has received a request from the claimant state | ||
to collect taxes from the taxpayer, that the taxpayer has | ||
the right to protest the collection of those taxes by the | ||
Director for the claimant state, that failure to file a | ||
protest in accordance with item (4) of subsection (b) of | ||
this Section shall constitute a waiver of any demand | ||
against this State on account of the collection of those | ||
taxes and that the amount, upon collection, will be paid | ||
over to the claimant state. The notice shall include a copy | ||
of the certification by the tax officer of the claimant | ||
state. Sixty days after the date on which it is mailed, a |
notice under this subsection shall be final except only for | ||
such amounts as to which the taxpayer has filed, as | ||
provided in item (4) of subsection (b) of this Section, a | ||
written protest with the Director. | ||
(4) Any taxpayer notified in accordance with item (3) | ||
of subsection (b) of this Section may, on or before the | ||
60th day after the mailing of the notice by the Director, | ||
protest the collection of all or a portion of such taxes by | ||
filing with the Director a written protest in which the | ||
taxpayer shall set forth the grounds on which the protest | ||
is based. If a timely protest is filed, the Director shall | ||
refrain from collecting the taxes and shall send a copy of | ||
the protest to the claimant state for determination of the | ||
protest on its merits in accordance with the laws of that | ||
state. In the case of a taxpayer that did not file a tax | ||
return for the tax for the taxable period sought to be | ||
collected and where the amount of taxes owed to the | ||
claimant state is based on an assessment made against the | ||
taxpayer by the tax officer of the claimant state, and | ||
where the taxpayer has filed a timely protest under this | ||
subsection, the Director shall require the claimant state | ||
to certify that the assessment was contested before and | ||
adjudicated by an administrative or judicial tribunal of | ||
competent jurisdiction in the claimant state. If the | ||
Director is satisfied that the taxpayer's written protest | ||
is based on a bona fide contention that the claimant state |
did not have jurisdiction to tax the taxpayer, the Director | ||
shall require the claimant state to certify that the | ||
assessment was contested before and adjudicated by a | ||
judicial tribunal of competent jurisdiction in the | ||
claimant state. If the claimant state fails, on or before | ||
the 45th day after the sending of the copy of the protest | ||
by the Director to the claimant state, to certify to the | ||
Director that the claimant state has reviewed the stated | ||
grounds on which the protest is based, and to renew the | ||
certification described in item (2) of subsection (b) of | ||
this Section, the Director shall not collect the taxes. If | ||
the certifications are made within that time period, and if | ||
the Director is satisfied that the certifications are true, | ||
accurate, and complete, the Director shall collect the tax. | ||
Section 5-10. Expenditures from the Reciprocal Tax | ||
Collection Fund.
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(a) The Director shall order paid and the State Comptroller | ||
shall pay from the Reciprocal Tax Collection Fund to the | ||
claimant state the amount of taxes certified by the Director to | ||
the Comptroller as collected under this Act on behalf of the | ||
claimant state pursuant to a request under subsection (b) of | ||
Section 5-5 of this Act. | ||
(b) This Act shall constitute an irrevocable and continuing | ||
appropriation from the Reciprocal Tax Collection Fund for the | ||
purpose of paying amounts collected to claimant states upon the |
order of the Director in accordance with the provisions of this | ||
Section. | ||
Section 5-15. Effect of payment to claimant state.
Upon | ||
payment to a claimant state of an amount certified in a request | ||
for collection under subsection (b) of Section 5-5 of this Act, | ||
the Director and this State shall be discharged of any | ||
obligation or liability to a taxpayer with respect to the | ||
amounts collected from the taxpayer and paid to the claimant | ||
state pursuant to this Act. Any action for refund of those | ||
amounts shall lie only against the claimant state.
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Section 5-90. The Department of Revenue Law of the
Civil | ||
Administrative Code of Illinois is amended by adding Section | ||
2505-640 as follows: | ||
(20 ILCS 2505/2505-640 new) | ||
Sec. 2505-640. Collection of taxes of other states. | ||
(a) The Department may enter into agreements with any other | ||
state for the reciprocal collection by the Department pursuant | ||
to the Reciprocal Tax Collection Act of taxes owed to that | ||
state and collection by the other state pursuant to a provision | ||
of its law similar to the Reciprocal Tax Collection Act of | ||
taxes owed to this State. | ||
(b) An agreement under this Section shall contain | ||
provisions relating to: |
(1) safeguards against the disclosure or inappropriate | ||
use of any information that identifies, directly or | ||
indirectly, a particular taxpayer obtained or maintained | ||
pursuant to the agreement, or that is required to be kept | ||
confidential under the applicable laws of either state or | ||
of the United
States; and | ||
(2) a minimum threshold for the amount of taxes owed by | ||
a taxpayer to a state that would trigger the operation of | ||
the agreement.
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Section 5-95. The State Finance Act is amended by adding | ||
Section 5.756 as follows: | ||
(30 ILCS 105/5.756 new) | ||
Sec. 5.756. The Reciprocal Tax Collection Fund. | ||
ARTICLE 10 | ||
Section 10-5. The Illinois State Collection Act of 1986 is | ||
amended by adding Section 9 and by changing Section 10 as | ||
follows: | ||
(30 ILCS 210/9 new)
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Sec. 9. Collection agency fees. Except where prohibited by | ||
federal law or regulation, in the case of any liability | ||
referred to a collection agency on or after July 1, 2010, any |
fee charged to the State by the collection agency (i) may not | ||
exceed 25% of the liability referred to the collection agency | ||
unless the liability is for a tax debt, (ii) is considered an | ||
additional liability owed to the State, (iii) is immediately | ||
subject to all collection procedures applicable to the | ||
liability referred to the collection agency, and (iv) must be | ||
separately stated in any statement or notice of the liability | ||
issued by the collection agency to the debtor.
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(30 ILCS 210/10)
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Sec. 10. Department of Revenue Debt Collection Bureau to | ||
assume
collection duties. | ||
(a) The Department of Revenue's Debt Collection Bureau | ||
shall serve as the
primary debt
collecting entity for the State | ||
and in that role shall collect debts on behalf
of agencies of | ||
the State. All debts owed the State of Illinois shall be
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referred to the Bureau, subject to such limitations as the | ||
Department of
Revenue shall by rule establish. The Bureau shall | ||
utilize the Comptroller's
offset system and private collection | ||
agencies, as well as its own collections
personnel. The Bureau | ||
shall collect debt using all legal authority available to
the | ||
Department of Revenue to collect debt and all legal authority | ||
available to
the referring agency.
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(b) The Bureau shall have the sole authority to let | ||
contracts with persons
specializing in debt collection for the | ||
collection of debt referred to and
accepted by the Bureau. Any |
contract with the debt
collector shall specify that the | ||
collector's fee shall be on a contingency
basis and that the | ||
debt collector shall not be entitled to collect a
contingency | ||
fee for any debt collected through the efforts of any State | ||
offset
system.
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(c) The Department of Revenue shall adopt rules for the | ||
certification of
debt from referring agencies and shall adopt | ||
rules for the certification of
collection specialists to be | ||
employed by the Bureau.
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(d) The Department of Revenue shall adopt rules for | ||
determining when a debt
referred by an agency shall be deemed | ||
by the Bureau to be uncollectible.
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(e) Once an agency's debt is deemed by the Bureau to be | ||
uncollectible, the
Bureau shall return the debt to the | ||
referring agency which shall then write the
debt off as | ||
uncollectible in accordance with the requirements of the | ||
Uncollected State Claims Act or return the debt to the Bureau | ||
for additional
collection efforts. The Bureau shall refuse to | ||
accept debt that has been deemed
uncollectible absent factual | ||
assertions from the referring agency that due to
circumstances | ||
not known at the time the debt was deemed uncollectible that | ||
the
debt is worthy of additional collection efforts.
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(f) For each debt referred, the State agency shall retain | ||
all documents and
records relating to or supporting the debt. | ||
In the event a debtor shall raise a
reasonable doubt as to the | ||
validity of the debt, the Bureau may in its
discretion refer |
the debt back to the referring agency for further review and
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recommendation.
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(g) The Department of Healthcare and Family Services shall | ||
be exempt from the requirements of
this Section
with regard to | ||
child support debts, the collection of which is governed by the
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requirements of Title IV, Part D of the federal Social Security | ||
Act. The
Department of Healthcare and Family Services may refer | ||
child support debts to the Bureau, provided
that the debt | ||
satisfies the requirements for referral of delinquent debt as
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established by rule by the Department of Revenue. The Bureau | ||
shall use all
legal means available to collect child support | ||
debt, including those
authorizing the Department of Revenue to | ||
collect debt and those authorizing the
Department of Healthcare | ||
and Family Services to collect debt. All such referred debt | ||
shall remain
an obligation under the Department of Healthcare | ||
and Family Services' Child Support Enforcement
Program subject | ||
to the requirements of Title IV, Part D of the federal Social
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Security Act, including the continued use of federally mandated | ||
enforcement
remedies and techniques by the Department of | ||
Healthcare and Family Services.
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(g-1) The Department of Employment Security is exempt from | ||
subsection (a)
with regard to debts to any federal account, | ||
including but not limited to the
Unemployment Trust Fund, and | ||
penalties and interest assessed under the
Unemployment | ||
Insurance Act. The Department of Employment Security may refer
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those debts to the Bureau, provided the debt satisfies the |
requirements for
referral of delinquent debt as established by | ||
rule by the Department of
Revenue. The Bureau shall use all | ||
legal means available to collect the debts,
including those | ||
authorizing the Department of Revenue to collect debt and those
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authorizing the Department of Employment Security to collect | ||
debt. All
referred debt shall remain an obligation to the | ||
account to which it is owed.
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(h) The Bureau may collect its costs of collecting debts on | ||
behalf of other State agencies from those agencies in a manner | ||
to be determined by the Director of Revenue, except that the | ||
Bureau shall not recover any such cost on any accounts referred | ||
by the General Assembly, the Supreme Court and other courts of | ||
this State, and the State executive branch constitutional | ||
officers. The Debt Collection Fund is created as a special fund | ||
in the State
treasury. Debt collection contractors under this | ||
Act shall receive a
contingency fee as provided by the terms of | ||
their contracts with the Department
of Revenue. Thereafter, 20% | ||
of all amounts collected by the
Bureau, excluding amounts | ||
collected on behalf of the Departments of Healthcare and Family | ||
Services (formerly Public Aid)
and Revenue,
shall be deposited | ||
into the Debt Collection Fund, except that the Bureau shall not | ||
impose the 20% collection fee on any accounts referred by the | ||
General Assembly, the Supreme Court and several courts of this | ||
State, and the State executive branch constitutional officers. | ||
All remaining amounts
collected shall be deposited into the | ||
General Revenue Fund unless the funds are
owed to any State |
fund or funds other than the General Revenue Fund. Moneys in
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the Debt Collection Fund shall be appropriated only for the | ||
administrative
costs of the Bureau. On the last day of each | ||
fiscal year, unappropriated moneys
and moneys otherwise deemed | ||
unneeded for the next fiscal year remaining in the
Debt | ||
Collection Fund may be transferred into the General Revenue | ||
Fund at the
Governor's reasonable discretion. The provisions of | ||
this subsection do not
apply to debt that is exempt from | ||
subsection (a) pursuant to subsection (g-1)
or child support | ||
debt referred to the Bureau by the Department of Healthcare and | ||
Family Services (formerly
Department of Public
Aid) pursuant to | ||
this amendatory Act of the 93rd General Assembly. Collections
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arising from referrals from
the Department of Healthcare and | ||
Family Services (formerly
Department of Public Aid) shall be | ||
deposited into such fund or funds as the
Department of | ||
Healthcare and Family Services shall direct, in accordance with | ||
the requirements of
Title IV, Part D of the federal Social | ||
Security Act, applicable provisions of
State law, and the rules | ||
of the Department of Healthcare and Family Services. | ||
Collections arising
from referrals from the Department of | ||
Employment Security shall be deposited
into the fund or funds | ||
that the Department of Employment Security shall direct,
in | ||
accordance with the requirements of Section 3304(a)(3) of the | ||
federal
Unemployment Tax Act, Section 303(a)(4) of the federal | ||
Social Security Act, and
the Unemployment Insurance Act.
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(i) The Attorney General and the State Comptroller may |
assist in the debt
collection efforts of the Bureau, as | ||
requested by the Department of Revenue.
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(j) The Director of Revenue shall report annually to the | ||
General Assembly
and State Comptroller upon the debt collection | ||
efforts of the Bureau. Each
report shall include an analysis of | ||
the overdue debts owed to the State.
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(k) The Department of Revenue shall adopt rules and | ||
procedures for the
administration of this amendatory Act of the | ||
93rd General Assembly. The rules
shall be adopted under the
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Department of Revenue's emergency rulemaking authority within | ||
90 days following
the effective date of this amendatory Act of | ||
the 93rd General Assembly due to
the budget crisis threatening | ||
the public interest.
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(l) The Department of Revenue's Debt Collection Bureau's | ||
obligations under
this
Section 10 shall be subject to | ||
appropriation by the General Assembly.
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(Source: P.A. 95-331, eff. 8-21-07; 96-493, eff. 1-1-10.)
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Section 10-10. The Retailers' Occupation Tax Act is amended | ||
by changing Section 5 as follows:
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(35 ILCS 120/5) (from Ch. 120, par. 444)
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Sec. 5.
In case any person engaged in the business of | ||
selling tangible
personal property at retail fails to file a | ||
return when and as herein
required, but thereafter, prior to | ||
the Department's issuance of a notice
of tax liability under |
this Section, files a return and pays the tax, he
shall also | ||
pay a penalty in an amount determined in accordance with | ||
Section
3-3 of the Uniform Penalty and Interest Act.
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In case any person engaged in the business of selling | ||
tangible
personal property at retail files the return at the | ||
time required by
this Act but fails to pay the tax, or any part | ||
thereof, when due, a penalty
in an amount determined in | ||
accordance with Section 3-3 of the Uniform
Penalty and Interest | ||
Act shall be added thereto.
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In case any person engaged in the business of selling | ||
tangible
personal property at retail fails to file a return | ||
when and as herein
required, but thereafter, prior to the | ||
Department's issuance of a notice
of tax liability under this | ||
Section, files a return but fails to pay the
entire tax, a | ||
penalty in an amount determined in accordance with Section
3-3 | ||
of the Uniform Penalty and Interest Act shall be added thereto.
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In case any person engaged in the business of selling | ||
tangible
personal property at retail fails to file a return, | ||
the Department shall
determine the amount of tax due from him | ||
according to its best judgment
and information, which amount so | ||
fixed by the Department shall be prima
facie correct and shall | ||
be prima facie evidence of the correctness of
the amount of tax | ||
due, as shown in such determination. In making any
such | ||
determination of tax due, it shall be permissible for the
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Department to show a figure that represents the tax due for any | ||
given
period of 6 months instead of showing the amount of tax |
due for each
month separately. Proof of such determination by | ||
the Department may be
made at any hearing before the Department | ||
or in any legal proceeding by
a reproduced copy or computer | ||
print-out of the Department's record relating
thereto in the | ||
name of the Department under the certificate of the Director
of | ||
Revenue. If reproduced copies of the Department's records are | ||
offered as
proof of such determination, the Director must | ||
certify that those copies
are true and exact copies of records | ||
on file with the Department. If computer
print-outs of the | ||
Department's records are offered as proof of such
| ||
determination, the Director must certify that those computer | ||
print-outs are
true and exact representations of records | ||
properly entered into standard
electronic computing equipment, | ||
in the regular course of the Department's
business, at or | ||
reasonably near the time of the occurrence of the facts
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recorded, from trustworthy and reliable information. Such | ||
certified
reproduced copy or certified computer print-out | ||
shall, without further
proof, be admitted into evidence before | ||
the Department or in any legal
proceeding and shall be prima | ||
facie proof of the correctness of the amount
of tax due, as | ||
shown therein. The Department shall issue the taxpayer a
notice | ||
of tax liability for the amount of tax claimed by the | ||
Department to
be due, together with a penalty of 30% thereof.
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However, where the failure to file any tax return required | ||
under this Act
on the date prescribed therefor (including any | ||
extensions thereof), is
shown to be unintentional and |
nonfraudulent and has not occurred in the 2
years immediately | ||
preceding the failure to file on the prescribed date or
is due | ||
to other reasonable cause the penalties imposed by this Act | ||
shall
not apply.
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If such person or the legal representative of such person | ||
files,
within 60 days after such notice, a protest to such | ||
notice of tax
liability and requests a hearing thereon, the | ||
Department shall give
notice to such person or the legal | ||
representative of such person of the
time and place fixed for | ||
such hearing, and shall hold a hearing in
conformity with the | ||
provisions of this Act, and pursuant thereto shall
issue a | ||
final assessment to such person or to the legal representative
| ||
of such person for the amount found to be due as a result of | ||
such hearing.
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If a protest to the notice of tax liability and a request | ||
for a
hearing thereon is not filed within 60 days after such | ||
notice, such
notice of tax liability shall become final without | ||
the necessity of a
final assessment being issued and shall be | ||
deemed to be a final assessment.
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After the issuance of a final assessment, or a notice of | ||
tax
liability which becomes final without the necessity of | ||
actually issuing
a final assessment as hereinbefore provided, | ||
the Department, at any time
before such assessment is reduced | ||
to judgment, may (subject to rules of
the Department) grant a | ||
rehearing (or grant departmental review and hold
an original | ||
hearing if no previous hearing in the matter has been held)
|
upon the application of the person aggrieved. Pursuant to such | ||
hearing
or rehearing, the Department shall issue a revised | ||
final assessment to
such person or his legal representative for | ||
the amount found to be due
as a result of such hearing or | ||
rehearing.
| ||
Except in case of failure to file a return, or with the | ||
consent of the person
to whom the notice of tax liability is to | ||
be issued, no notice of tax liability
shall be issued on and | ||
after each July 1 and January 1 covering gross receipts
| ||
received during any month or period of time more than 3 years | ||
prior to such
July 1 and January 1, respectively, except that | ||
if a return is not filed at the
required time, a notice of tax | ||
liability may be issued not later than 3 years
after the time | ||
the return is filed. The foregoing limitations upon the | ||
issuance
of a notice of tax liability shall not apply to the | ||
issuance of any such notice
with respect to any period of time | ||
prior thereto in cases where the Department
has, within the | ||
period of limitation then provided, notified a person of the
| ||
amount of tax computed even though the Department had not | ||
determined the amount
of tax due from such person in the manner | ||
required herein prior to the issuance
of such notice, but in no | ||
case shall the amount of any such notice of tax
liability for | ||
any period otherwise barred by this Act exceed for such period
| ||
the amount shown in the notice theretofore issued.
| ||
If, when a tax or penalty under this Act becomes due and | ||
payable, the
person alleged to be liable therefor is out of the |
State, the notice of
tax liability may be issued within the | ||
times herein limited after his
or her coming into or return to | ||
the State; and if, after the tax or penalty
under this Act | ||
becomes due and payable, the person alleged to be liable
| ||
therefor departs from and remains out of the State, the time of | ||
his
or her absence is no part of the time limited for the | ||
issuance of the notice of
tax liability; but the foregoing | ||
provisions concerning absence from the
State shall not apply to | ||
any case in which, at the time when a tax or
penalty becomes | ||
due under this Act, the person allegedly liable therefor
is not | ||
a resident of this State.
| ||
The time limitation period on the Department's right to | ||
issue a
notice of tax liability shall not run during any period | ||
of time in which
the order of any court has the effect of | ||
enjoining or restraining the
Department from issuing the notice | ||
of tax liability.
| ||
In case of failure to pay the tax, or any portion thereof, | ||
or any
penalty provided for in this Act, or interest, when due, | ||
the Department may
bring suit to recover the amount of such | ||
tax, or portion thereof, or penalty
or interest; or, if the | ||
taxpayer has died or become a person under legal
disability, | ||
may file a claim therefor against his estate; provided that no | ||
such
suit with respect to any tax, or portion thereof, or | ||
penalty, or interest
shall be instituted more than 6 2 years | ||
after the date any proceedings in
court for review thereof have | ||
terminated or the time for the taking
thereof has expired |
without such proceedings being instituted, except
with the | ||
consent of the person from whom such tax or penalty or interest
| ||
is due; nor, except with such consent, shall such suit be | ||
instituted
more than 6 2 years after the date any return is | ||
filed with the Department
in cases where the return constitutes | ||
the basis for the suit for unpaid
tax, or portion thereof, or | ||
penalty provided for in this Act, or
interest: Provided that | ||
the time limitation period on the Department's
right to bring | ||
any such suit shall not run during any period of time in
which | ||
the order of any court has the effect of enjoining or | ||
restraining
the Department from bringing such suit.
| ||
After the expiration of the period within which the person | ||
assessed
may file an action for judicial review under the | ||
Administrative Review Law
without such an action being filed, a | ||
certified copy of the final
assessment or revised final | ||
assessment of the Department may be filed
with the Circuit | ||
Court of the county in which the taxpayer has his
principal | ||
place of business, or of Sangamon County in those cases in
| ||
which the taxpayer does not have his principal place of | ||
business in this
State. The certified copy of the final | ||
assessment or revised final
assessment shall be accompanied by | ||
a certification which recites facts
that are sufficient to show | ||
that the Department complied with the
jurisdictional | ||
requirements of the Act in arriving at its final
assessment or | ||
its revised final assessment and that the taxpayer had his
| ||
opportunity for an administrative hearing and for judicial |
review,
whether he availed himself or herself of either or both | ||
of these opportunities
or not. If the court is satisfied that | ||
the Department complied with the
jurisdictional requirements | ||
of the Act in arriving at its final
assessment or its revised | ||
final assessment and that the taxpayer had his
opportunity for | ||
an administrative hearing and for judicial review,
whether he | ||
availed himself of either or both of these opportunities or
| ||
not, the court shall render judgment in favor of the Department | ||
and
against the taxpayer for the amount shown to be due by the | ||
final
assessment or the revised final assessment, plus any | ||
interest which may
be due, and such judgment shall be entered | ||
in the judgment docket of the
court. Such judgment shall bear | ||
the rate of interest as set by the Uniform
Penalty and Interest | ||
Act, but otherwise shall have the same effect as other
| ||
judgments. The judgment may be enforced, and all laws | ||
applicable to sales
for the enforcement of a judgment shall be | ||
applicable to sales made under
such judgments. The Department | ||
shall file the certified copy of its
assessment, as herein | ||
provided, with the Circuit Court within 6 2 years after
such | ||
assessment becomes final except when the taxpayer consents in | ||
writing
to an extension of such filing period, and except that | ||
the time limitation
period on the Department's right to file | ||
the certified copy of its
assessment with the Circuit Court | ||
shall not run during any period of time
in which the order of | ||
any court has the effect of enjoining or restraining
the | ||
Department from filing such certified copy of its assessment |
with the
Circuit Court.
| ||
If, when the cause of action for a proceeding in court | ||
accrues
against a person, he or she is out of the State, the | ||
action may be commenced
within the times herein limited, after | ||
his or her coming into or return to the
State; and if, after | ||
the cause of action accrues, he or she departs from and
remains | ||
out of the State, the time of his or her absence is no part of | ||
the time
limited for the commencement of the action; but the | ||
foregoing provisions
concerning absence from the State shall | ||
not apply to any case in which,
at the time the cause of action | ||
accrues, the party against whom the
cause of action accrues is | ||
not a resident of this State. The time within
which a court | ||
action is to be commenced by the Department hereunder
shall not | ||
run from the date the taxpayer files a petition in bankruptcy
| ||
under the Federal Bankruptcy Act until 30 days after notice of | ||
termination
or expiration of the automatic stay imposed by the | ||
Federal Bankruptcy Act.
| ||
No claim shall be filed against the estate of any deceased | ||
person or any
person under legal disability for any tax or | ||
penalty or part of either, or
interest, except in the manner | ||
prescribed and within the time limited by
the Probate Act of | ||
1975, as amended.
| ||
The collection of tax or penalty or interest by any means | ||
provided
for herein shall not be a bar to any prosecution under | ||
this Act.
| ||
In addition to any penalty provided for in this Act, any |
amount of
tax which is not paid when due shall bear interest at | ||
the rate and in the
manner specified in Sections 3-2 and 3-9 of | ||
the Uniform Penalty and
Interest Act from the date when such | ||
tax becomes past due until such tax is
paid or a judgment | ||
therefor is obtained by the Department. If the time for
making | ||
or completing an audit of a taxpayer's books and records is | ||
extended
with the taxpayer's consent, at the request of and for | ||
the convenience of
the Department, beyond the date on which the | ||
statute of limitations upon
the issuance of a notice of tax | ||
liability by the Department otherwise would
run, no interest | ||
shall accrue during the period of such extension or until
a | ||
Notice of Tax Liability is issued, whichever occurs first.
| ||
In addition to any other remedy provided by this Act, and | ||
regardless
of whether the Department is making or intends to | ||
make use of such other
remedy, where a corporation or limited | ||
liability company registered under
this Act violates the | ||
provisions of this Act or of any rule or regulation
promulgated | ||
thereunder, the Department may give notice to the Attorney | ||
General
of the identity of such a corporation or limited | ||
liability company and of the
violations committed by such a | ||
corporation or limited liability company, for
such action as is | ||
not already provided for by this Act and as the Attorney
| ||
General may deem appropriate.
| ||
If the Department determines that an amount of tax or | ||
penalty or interest
was incorrectly assessed, whether as the | ||
result of a mistake of fact or an
error of law, the Department |
shall waive the amount of tax or penalty or
interest that | ||
accrued due to the incorrect assessment.
| ||
(Source: P.A. 87-193; 87-205; 87-895; 88-480.)
| ||
Section 10-15. The Illinois Vehicle Code is amended by | ||
changing Section 2-123 as follows:
| ||
(625 ILCS 5/2-123) (from Ch. 95 1/2, par. 2-123)
| ||
Sec. 2-123. Sale and Distribution of Information.
| ||
(a) Except as otherwise provided in this Section, the | ||
Secretary may make the
driver's license, vehicle and title | ||
registration lists, in part or in whole,
and any statistical | ||
information derived from these lists available to local
| ||
governments, elected state officials, state educational | ||
institutions, and all
other governmental units of the State and | ||
Federal
Government
requesting them for governmental purposes. | ||
The Secretary shall require any such
applicant for services to | ||
pay for the costs of furnishing such services and the
use of | ||
the equipment involved, and in addition is empowered to | ||
establish prices
and charges for the services so furnished and | ||
for the use of the electronic
equipment utilized.
| ||
(b) The Secretary is further empowered to and he may, in | ||
his discretion,
furnish to any applicant, other than listed in | ||
subsection (a) of this Section,
vehicle or driver data on a | ||
computer tape, disk, other electronic format or
computer | ||
processable medium, or printout at a fixed fee of
$250 for |
orders received before October 1, 2003 and $500 for orders | ||
received
on or after October 1, 2003, in advance, and require | ||
in addition a
further sufficient
deposit based upon the | ||
Secretary of State's estimate of the total cost of the
| ||
information requested and a charge of $25 for orders received | ||
before October
1, 2003 and $50 for orders received on or after | ||
October 1, 2003, per 1,000
units or part
thereof identified or | ||
the actual cost, whichever is greater. The Secretary is
| ||
authorized to refund any difference between the additional | ||
deposit and the
actual cost of the request. This service shall | ||
not be in lieu of an abstract
of a driver's record nor of a | ||
title or registration search. This service may
be limited to | ||
entities purchasing a minimum number of records as required by
| ||
administrative rule. The information
sold pursuant to this | ||
subsection shall be the entire vehicle or driver data
list, or | ||
part thereof. The information sold pursuant to this subsection
| ||
shall not contain personally identifying information unless | ||
the information is
to be used for one of the purposes | ||
identified in subsection (f-5) of this
Section. Commercial | ||
purchasers of driver and vehicle record databases shall
enter | ||
into a written agreement with the Secretary of State that | ||
includes
disclosure of the commercial use of the information to | ||
be purchased. | ||
(b-1) The Secretary is further empowered to and may, in his | ||
or her discretion, furnish vehicle or driver data on a computer | ||
tape, disk, or other electronic format or computer processible |
medium, at no fee, to any State or local governmental agency | ||
that uses the information provided by the Secretary to transmit | ||
data back to the Secretary that enables the Secretary to | ||
maintain accurate driving records, including dispositions of | ||
traffic cases. This information may be provided without fee not | ||
more often than once every 6 months.
| ||
(c) Secretary of State may issue registration lists. The | ||
Secretary
of State may compile a list of all registered
| ||
vehicles. Each list of registered vehicles shall be arranged | ||
serially
according to the registration numbers assigned to | ||
registered vehicles and
may contain in addition the names and | ||
addresses of registered owners and
a brief description of each | ||
vehicle including the serial or other
identifying number | ||
thereof. Such compilation may be in such form as in the
| ||
discretion of the Secretary of State may seem best for the | ||
purposes intended.
| ||
(d) The Secretary of State shall furnish no more than 2 | ||
current available
lists of such registrations to the sheriffs | ||
of all counties and to the chiefs
of police of all cities and | ||
villages and towns of 2,000 population and over
in this State | ||
at no cost. Additional copies may be purchased by the sheriffs
| ||
or chiefs of police at the fee
of $500 each or at the cost of | ||
producing the list as determined
by the Secretary of State. | ||
Such lists are to be used for governmental
purposes only.
| ||
(e) (Blank).
| ||
(e-1) (Blank).
|
(f) The Secretary of State shall make a title or | ||
registration search of the
records of his office and a written | ||
report on the same for any person, upon
written application of | ||
such person, accompanied by a fee of $5 for
each registration | ||
or title search. The written application shall set forth
the | ||
intended use of the requested information. No fee shall be | ||
charged for a
title or
registration search, or for the | ||
certification thereof requested by a government
agency. The | ||
report of the title or registration search shall not contain
| ||
personally identifying information unless the request for a | ||
search was made for
one of the purposes identified in | ||
subsection (f-5) of this Section. The report of the title or | ||
registration search shall not contain highly
restricted | ||
personal
information unless specifically authorized by this | ||
Code.
| ||
The Secretary of State shall certify a title or | ||
registration record upon
written request. The fee for | ||
certification shall be $5 in addition
to the fee required for a | ||
title or registration search. Certification shall
be made under | ||
the signature of the Secretary of State and shall be
| ||
authenticated by Seal of the Secretary of State.
| ||
The Secretary of State may notify the vehicle owner or | ||
registrant of
the request for purchase of his title or | ||
registration information as the
Secretary deems appropriate.
| ||
No information shall be released to the requestor until | ||
expiration of a
10 day period. This 10 day period shall not |
apply to requests for
information made by law enforcement | ||
officials, government agencies,
financial institutions, | ||
attorneys, insurers, employers, automobile
associated | ||
businesses, persons licensed as a private detective or firms
| ||
licensed as a private detective agency under the Private | ||
Detective, Private
Alarm, Private Security, Fingerprint | ||
Vendor, and Locksmith Act of 2004, who are employed by or are
| ||
acting on
behalf of law enforcement officials, government | ||
agencies, financial
institutions, attorneys, insurers, | ||
employers, automobile associated businesses,
and other | ||
business entities for purposes consistent with the Illinois | ||
Vehicle
Code, the vehicle owner or registrant or other entities | ||
as the Secretary may
exempt by rule and regulation.
| ||
Any misrepresentation made by a requestor of title or | ||
vehicle information
shall be punishable as a petty offense, | ||
except in the case of persons
licensed as a private detective | ||
or firms licensed as a private detective agency
which shall be | ||
subject to disciplinary sanctions under Section 40-10 of the
| ||
Private Detective, Private Alarm, Private Security, | ||
Fingerprint Vendor, and Locksmith Act of 2004.
| ||
(f-5) The Secretary of State shall not disclose or | ||
otherwise make
available to
any person or entity any personally | ||
identifying information obtained by the
Secretary
of State in | ||
connection with a driver's license, vehicle, or title | ||
registration
record
unless the information is disclosed for one | ||
of the following purposes:
|
(1) For use by any government agency, including any | ||
court or law
enforcement agency, in carrying out its | ||
functions, or any private person or
entity acting on behalf | ||
of a federal, State, or local agency in carrying out
its
| ||
functions.
| ||
(2) For use in connection with matters of motor vehicle | ||
or driver safety
and theft; motor vehicle emissions; motor | ||
vehicle product alterations, recalls,
or advisories; | ||
performance monitoring of motor vehicles, motor vehicle | ||
parts,
and dealers; and removal of non-owner records from | ||
the original owner
records of motor vehicle manufacturers.
| ||
(3) For use in the normal course of business by a | ||
legitimate business or
its agents, employees, or | ||
contractors, but only:
| ||
(A) to verify the accuracy of personal information | ||
submitted by
an individual to the business or its | ||
agents, employees, or contractors;
and
| ||
(B) if such information as so submitted is not | ||
correct or is no
longer correct, to obtain the correct | ||
information, but only for the
purposes of preventing | ||
fraud by, pursuing legal remedies against, or
| ||
recovering on a debt or security interest against, the | ||
individual.
| ||
(4) For use in research activities and for use in | ||
producing statistical
reports, if the personally | ||
identifying information is not published,
redisclosed, or |
used to
contact individuals.
| ||
(5) For use in connection with any civil, criminal, | ||
administrative, or
arbitral proceeding in any federal, | ||
State, or local court or agency or before
any
| ||
self-regulatory body, including the service of process, | ||
investigation in
anticipation of litigation, and the | ||
execution or enforcement of judgments and
orders, or | ||
pursuant to an order of a federal, State, or local court.
| ||
(6) For use by any insurer or insurance support | ||
organization or by a
self-insured entity or its agents, | ||
employees, or contractors in connection with
claims | ||
investigation activities, antifraud activities, rating, or | ||
underwriting.
| ||
(7) For use in providing notice to the owners of towed | ||
or
impounded vehicles.
| ||
(8) For use by any person licensed as a private | ||
detective or firm licensed as a private
detective agency | ||
under
the Private Detective, Private Alarm, Private | ||
Security, Fingerprint Vendor, and Locksmith Act of
2004, | ||
private investigative agency or security service
licensed | ||
in Illinois for any purpose permitted under this | ||
subsection.
| ||
(9) For use by an employer or its agent or insurer to | ||
obtain or verify
information relating to a holder of a | ||
commercial driver's license that is
required under chapter | ||
313 of title 49 of the United States Code.
|
(10) For use in connection with the operation of | ||
private toll
transportation facilities.
| ||
(11) For use by any requester, if the requester | ||
demonstrates it has
obtained the written consent of the | ||
individual to whom the information
pertains.
| ||
(12) For use by members of the news media, as defined | ||
in
Section 1-148.5, for the purpose of newsgathering when | ||
the request relates to
the
operation of a motor vehicle or | ||
public safety.
| ||
(13) For any other use specifically authorized by law, | ||
if that use is
related to the operation of a motor vehicle | ||
or public safety. | ||
(f-6) The Secretary of State shall not disclose or | ||
otherwise make
available to any
person or entity any highly | ||
restricted personal information obtained by the
Secretary of
| ||
State in connection with a driver's license, vehicle, or
title | ||
registration
record unless
specifically authorized by this | ||
Code.
| ||
(g) 1. The Secretary of State may, upon receipt of a | ||
written request
and a fee of $6 before October 1, 2003 and | ||
a fee of $12 on and after October
1, 2003, furnish to the | ||
person or agency so requesting a
driver's record. Such | ||
document may include a record of: current driver's
license | ||
issuance information, except that the information on | ||
judicial driving
permits shall be available only as | ||
otherwise provided by this Code;
convictions; orders |
entered revoking, suspending or cancelling a
driver's
| ||
license or privilege; and notations of accident | ||
involvement. All other
information, unless otherwise | ||
permitted by
this Code, shall remain confidential. | ||
Information released pursuant to a
request for a driver's | ||
record shall not contain personally identifying
| ||
information, unless the request for the driver's record was | ||
made for one of the
purposes set forth in subsection (f-5) | ||
of this Section. The Secretary of State may, without fee, | ||
allow a parent or guardian of a person under the age of 18 | ||
years, who holds an instruction permit or graduated | ||
driver's license, to view that person's driving record | ||
online, through a computer connection.
The parent or | ||
guardian's online access to the driving record will | ||
terminate when the instruction permit or graduated | ||
driver's license holder reaches the age of 18.
| ||
2. The Secretary of State shall not disclose or | ||
otherwise make available
to any
person or
entity any highly | ||
restricted personal information obtained by the Secretary | ||
of
State in
connection with a driver's license, vehicle, or | ||
title
registration record
unless specifically
authorized | ||
by this Code. The Secretary of State may certify an | ||
abstract of a driver's record
upon written request | ||
therefor. Such certification
shall be made under the | ||
signature of the Secretary of State and shall be
| ||
authenticated by the Seal of his office.
|
3. All requests for driving record information shall be | ||
made in a manner
prescribed by the Secretary and shall set | ||
forth the intended use of the
requested information.
| ||
The Secretary of State may notify the affected driver | ||
of the request
for purchase of his driver's record as the | ||
Secretary deems appropriate.
| ||
No information shall be released to the requester until | ||
expiration of a
10 day period. This 10 day period shall not | ||
apply to requests for information
made by law enforcement | ||
officials, government agencies, financial institutions,
| ||
attorneys, insurers, employers, automobile associated | ||
businesses, persons
licensed as a private detective or | ||
firms licensed as a private detective agency
under the | ||
Private Detective, Private Alarm, Private Security, | ||
Fingerprint Vendor, and Locksmith Act
of 2004,
who are | ||
employed by or are acting on behalf of law enforcement | ||
officials,
government agencies, financial institutions, | ||
attorneys, insurers, employers,
automobile associated | ||
businesses, and other business entities for purposes
| ||
consistent with the Illinois Vehicle Code, the affected | ||
driver or other
entities as the Secretary may exempt by | ||
rule and regulation.
| ||
Any misrepresentation made by a requestor of driver | ||
information shall
be punishable as a petty offense, except | ||
in the case of persons licensed as
a private detective or | ||
firms licensed as a private detective agency which shall
be |
subject to disciplinary sanctions under Section 40-10 of | ||
the Private
Detective, Private Alarm, Private Security, | ||
Fingerprint Vendor, and Locksmith Act of 2004.
| ||
4. The Secretary of State may furnish without fee, upon | ||
the written
request of a law enforcement agency, any | ||
information from a driver's
record on file with the | ||
Secretary of State when such information is required
in the | ||
enforcement of this Code or any other law relating to the | ||
operation
of motor vehicles, including records of | ||
dispositions; documented
information involving the use of | ||
a motor vehicle; whether such individual
has, or previously | ||
had, a driver's license; and the address and personal
| ||
description as reflected on said driver's record.
| ||
5. Except as otherwise provided in this Section, the | ||
Secretary of
State may furnish, without fee, information | ||
from an individual driver's
record on file, if a written | ||
request therefor is submitted
by any public transit system | ||
or authority, public defender, law enforcement
agency, a | ||
state or federal agency, or an Illinois local | ||
intergovernmental
association, if the request is for the | ||
purpose of a background check of
applicants for employment | ||
with the requesting agency, or for the purpose of
an | ||
official investigation conducted by the agency, or to | ||
determine a
current address for the driver so public funds | ||
can be recovered or paid to
the driver, or for any other | ||
purpose set forth in subsection (f-5)
of this Section.
|
The Secretary may also furnish the courts a copy of an | ||
abstract of a
driver's record, without fee, subsequent to | ||
an arrest for a violation of
Section 11-501 or a similar | ||
provision of a local ordinance. Such abstract
may include | ||
records of dispositions; documented information involving
| ||
the use of a motor vehicle as contained in the current | ||
file; whether such
individual has, or previously had, a | ||
driver's license; and the address and
personal description | ||
as reflected on said driver's record.
| ||
6. Any certified abstract issued by the Secretary of | ||
State or
transmitted electronically by the Secretary of | ||
State pursuant to this
Section,
to a court or on request of | ||
a law enforcement agency, for the record of a
named person | ||
as to the status of the person's driver's license shall be
| ||
prima facie evidence of the facts therein stated and if the | ||
name appearing
in such abstract is the same as that of a | ||
person named in an information or
warrant, such abstract | ||
shall be prima facie evidence that the person named
in such | ||
information or warrant is the same person as the person | ||
named in
such abstract and shall be admissible for any | ||
prosecution under this Code and
be admitted as proof of any | ||
prior conviction or proof of records, notices, or
orders | ||
recorded on individual driving records maintained by the | ||
Secretary of
State.
| ||
7. Subject to any restrictions contained in the | ||
Juvenile Court Act of
1987, and upon receipt of a proper |
request and a fee of $6 before October 1,
2003 and a fee of | ||
$12 on or after October 1, 2003, the
Secretary of
State | ||
shall provide a driver's record to the affected driver, or | ||
the affected
driver's attorney, upon verification. Such | ||
record shall contain all the
information referred to in | ||
paragraph 1 of this subsection (g) plus: any
recorded | ||
accident involvement as a driver; information recorded | ||
pursuant to
subsection (e) of Section 6-117 and paragraph | ||
(4) of subsection (a) of
Section 6-204 of this Code. All | ||
other information, unless otherwise permitted
by this | ||
Code, shall remain confidential.
| ||
(h) The Secretary shall not disclose social security | ||
numbers or any associated information obtained from the Social | ||
Security Administration except pursuant
to a written request | ||
by, or with the prior written consent of, the
individual | ||
except: (1) to officers and employees of the Secretary
who
have | ||
a need to know the social security numbers in performance of | ||
their
official duties, (2) to law enforcement officials for a | ||
lawful, civil or
criminal law enforcement investigation, and if | ||
the head of the law enforcement
agency has made a written | ||
request to the Secretary specifying the law
enforcement | ||
investigation for which the social security numbers are being
| ||
sought, (3) to the United States Department of Transportation, | ||
or any other
State, pursuant to the administration and | ||
enforcement of the Commercial
Motor Vehicle Safety Act of 1986, | ||
(4) pursuant to the order of a court
of competent jurisdiction, |
or (5) to the Department of Healthcare and Family Services | ||
(formerly Department of Public Aid) for
utilization
in the | ||
child support enforcement duties assigned to that Department | ||
under
provisions of the Illinois Public Aid Code after the | ||
individual has received advanced
meaningful notification of | ||
what redisclosure is sought by the Secretary in
accordance with | ||
the federal Privacy Act , or (6) to the Illinois Department of | ||
Revenue solely for use by the Department in the collection of | ||
any tax or debt that the Department of Revenue is authorized or | ||
required by law to collect, provided that the Department shall | ||
not disclose the social security number to any person or entity | ||
outside of the Department .
| ||
(i) (Blank).
| ||
(j) Medical statements or medical reports received in the | ||
Secretary of
State's Office shall be confidential. No | ||
confidential information may be
open to public inspection or | ||
the contents disclosed to anyone, except
officers and employees | ||
of the Secretary who have a need to know the information
| ||
contained in the medical reports and the Driver License Medical | ||
Advisory
Board, unless so directed by an order of a court of | ||
competent jurisdiction.
| ||
(k) All fees collected under this Section shall be paid | ||
into the Road
Fund of the State Treasury, except that (i) for | ||
fees collected before October
1, 2003, $3 of the $6 fee for a
| ||
driver's record shall be paid into the Secretary of State | ||
Special Services
Fund, (ii) for fees collected on and after |
October 1, 2003, of the $12 fee
for a driver's record, $3 shall | ||
be paid into the Secretary of State Special
Services Fund and | ||
$6 shall be paid into the General Revenue Fund, and (iii) for
| ||
fees collected on and after October 1, 2003, 50% of the amounts | ||
collected
pursuant to subsection (b) shall be paid into the | ||
General Revenue Fund.
| ||
(l) (Blank).
| ||
(m) Notations of accident involvement that may be disclosed | ||
under this
Section shall not include notations relating to | ||
damage to a vehicle or other
property being transported by a | ||
tow truck. This information shall remain
confidential, | ||
provided that nothing in this subsection (m) shall limit
| ||
disclosure of any notification of accident involvement to any | ||
law enforcement
agency or official.
| ||
(n) Requests made by the news media for driver's license, | ||
vehicle, or
title registration information may be furnished | ||
without charge or at a reduced
charge, as determined by the | ||
Secretary, when the specific purpose for
requesting the | ||
documents is deemed to be in the public interest. Waiver or
| ||
reduction of the fee is in the public interest if the principal | ||
purpose of the
request is to access and disseminate information | ||
regarding the health, safety,
and welfare or the legal rights | ||
of the general public and is not for the
principal purpose of | ||
gaining a personal or commercial benefit.
The information | ||
provided pursuant to this subsection shall not contain
| ||
personally identifying information unless the information is |
to be used for one
of the
purposes identified in subsection | ||
(f-5) of this Section.
| ||
(o) The redisclosure of personally identifying information
| ||
obtained
pursuant
to this Section is prohibited, except to the | ||
extent necessary to effectuate the
purpose
for which the | ||
original disclosure of the information was permitted.
| ||
(p) The Secretary of State is empowered to adopt rules
to
| ||
effectuate this Section.
| ||
(Source: P.A. 94-56, eff. 6-17-05; 95-201, eff. 1-1-08; 95-287, | ||
eff. 1-1-08; 95-331, eff. 8-21-07; 95-613, eff. 9-11-07; | ||
95-876, eff. 8-21-08.)
| ||
ARTICLE 99
| ||
Section 99-99. Effective date. This Act takes effect | ||
January 1, 2011.
|