100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB3622

 

Introduced , by Rep. Jim Durkin

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 1010/2-1 new

    Amends the Independent Tax Tribunal Act. Provides that civil actions concerning non-property taxes administered by the Department of Revenue shall not be brought in the circuit court, and that the Department of Revenue and the Independent Tax Tribunal shall have exclusive authority to hear such cases, subject to judicial review under the Administrative Review Law. Effective immediately.


LRB100 08293 HLH 18395 b

 

 

A BILL FOR

 

HB3622LRB100 08293 HLH 18395 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Independent Tax Tribunal Act of
52012 is amended by adding Section 2-1 as follows:
 
6    (35 ILCS 1010/2-1 new)
7    Sec. 2-1. Uniform enforcement of tax laws. Notwithstanding
8any provision of law to the contrary, no civil actions
9concerning the liability for, or the application of, any
10non-property tax administered by the Department of Revenue
11shall be brought in the circuit court of this State, but the
12Department of Revenue or the Independent Tax Tribunal shall
13have the exclusive jurisdiction to hear such actions as
14provided by law. All final decisions of the Department of
15Revenue or the Independent Tax Tribunal are subject to judicial
16review under the Administrative Review Law. Proceedings for
17judicial review shall be commenced in the circuit court of the
18county in which the party applying for review resides, but if
19the party is not a resident of this State, the venue shall be
20in Sangamon County.
21    This Section does not prohibit: (1) actions brought under
22the State Officers and Employees Money Disposition Act, (2)
23actions allowed under equity against a person to enjoin the

 

 

HB3622- 2 -LRB100 08293 HLH 18395 b

1collection of an improperly imposed tax where no administrative
2remedy is available by the person bringing the action and the
3Department of Revenue is a party or is joined as a party, (3)
4actions for unjust enrichment allowed under equity against a
5person (or the Department of Revenue if no administrative
6remedy is available) for improperly collecting a tax, (4)
7actions allowed under law or equity in the Court of Claims, (5)
8actions brought directly by the Attorney General under the
9False Claims Act, or (6) actions allowed under law or equity
10that challenge the legality or constitutionality of a law,
11rule, or action of the Department of Revenue. This Section does
12not confer standing to challenge any tax or to bring or join an
13action before the Department of Revenue or Independent Tax
14Tribunal, if such standing does not exist apart from this
15Section. This Section does not eliminate or limit any defense
16available to a person or the Department of Revenue to an action
17brought in the courts of this State, including the Court of
18Claims.
 
19    Section 99. Effective date. This Act takes effect upon
20becoming law.