Public Act 90-0753 of the 90th General Assembly

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Public Act 90-0753

HB2671 Enrolled                                LRB9008005KDks

    AN ACT to amend the Civil Administrative Code  by  adding
Section 39b54.

    Be  it  enacted  by  the People of the State of Illinois,
represented in the General Assembly:

    Section 5.  The Civil Administrative Code is  amended  by
adding Section 39b54 as follows:

    (20 ILCS 2505/39b54 new)
    Sec. 39b54.  Public list of delinquent State taxes.
    (a)  The  Director  may  annually  disclose a list of all
taxpayers, including but not limited to individuals,  trusts,
partnerships,  corporations, and other taxable entities, that
are delinquent in the payment of tax liabilities collected by
the Department.  The list shall include only those  taxpayers
with  total  final liabilities for all taxes collected by the
Department (including penalties and interest)  in  an  amount
greater  than  $10,000 (or such greater amount as established
by the Department by rule) for a period of 6 months (or  such
longer  period as established by the Department by rule) from
the time that the taxes were assessed  or  became  final,  as
provided  in  the  statute  imposing the tax.  The list shall
contain the name, address, types of taxes, month and year  in
which  each  tax  liability was assessed or became final, the
amount of each tax outstanding of each  delinquent  taxpayer,
and,  in  the  case  of a corporate taxpayer, the name of the
current president of record of the corporation.
    (b)  At least 90 days before the disclosure of  the  name
of  any delinquent taxpayer prescribed in subsection (a), the
Director shall mail  a  written  notice  to  each  delinquent
taxpayer  by  certified  mail  addressed  to  the  delinquent
taxpayer  at  his  or  her last or usual place of business or
abode detailing the amount and nature of the delinquency  and
the   intended   disclosure   of  the  delinquency.   If  the
delinquent tax has not been paid 60 days after the notice was
delivered or the Department has been notified  that  delivery
was refused or unclaimed, and the taxpayer has not, since the
mailing   of  the  notice,  either  entered  into  a  written
agreement with the Department for payment of the  delinquency
or  corrected  a  default  in  an  existing  agreement to the
satisfaction of the Director, the Director may  disclose  the
tax in the list of delinquent taxpayers.
    (c)  Unpaid  taxes  shall  not be deemed to be delinquent
and subject to disclosure if  (i)  a  written  agreement  for
payment  exists  without default between the taxpayer and the
Department or (ii) the tax liability is  the  subject  of  an
administrative  hearing,  administrative  review, or judicial
    (d)  The list shall be available for public inspection at
the Department or by other means  of  publication,  including
the Internet.
    (e)  The  Department shall prescribe reasonable rules for
the administration and implementation of this Section.
    (f) Any disclosure made by the Director in a  good  faith
effort  to comply with this Section shall not be considered a
violation of any statute prohibiting disclosure  of  taxpayer

    Section  99.  Effective  date.   This  Act  takes  effect
January 1, 1999.

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