093_HB0018

 
                                     LRB093 02375 SJM 02383 b

 1        AN ACT in relation to taxes.

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

 4        Section  5.  The  Illinois  Income  Tax Act is amended by
 5    changing Section 917 as follows:

 6        (35 ILCS 5/917) (from Ch. 120, par. 9-917)
 7        Sec. 917.  Confidentiality and information sharing.
 8        (a)  Confidentiality. Except as provided in this Section,
 9    all information received by the Department from returns filed
10    under this Act, or from any investigation conducted under the
11    provisions of this Act, shall  be  confidential,  except  for
12    official  purposes within the Department, pursuant to Section
13    2.5 of the Tax Collection Suit Act, or pursuant  to  official
14    procedures  for collection of any State tax or pursuant to an
15    investigation or audit  by  the  Illinois  State  Scholarship
16    Commission  of a delinquent student loan or monetary award or
17    enforcement of any civil  or  criminal  penalty  or  sanction
18    imposed  by  this  Act or by another statute imposing a State
19    tax, and any person who divulges any such information in  any
20    manner, except for such purposes and pursuant to order of the
21    Director or in accordance with a proper judicial order, shall
22    be  guilty of a Class A misdemeanor.  However, the provisions
23    of this paragraph are not applicable to information furnished
24    to a licensed attorney representing  the  taxpayer  where  an
25    appeal or a protest has been filed on behalf of the taxpayer.
26        (b)  Public  information.  Nothing  contained in this Act
27    shall  prevent  the  Director  from  publishing   or   making
28    available  to  the  public the names and addresses of persons
29    filing returns under this Act, or from publishing  or  making
30    available  reasonable  statistics concerning the operation of
31    the tax wherein the contents  of  returns  are  grouped  into
 
                            -2-      LRB093 02375 SJM 02383 b
 1    aggregates  in  such  a way that the information contained in
 2    any individual return shall not be disclosed.
 3        (c)  Governmental  agencies.  The   Director   may   make
 4    available  to  the  Secretary  of  the Treasury of the United
 5    States or his delegate, or the proper officer or his delegate
 6    of any other state imposing a tax upon or measured by income,
 7    for exclusively official purposes,  information  received  by
 8    the  Department  in  the administration of this Act, but such
 9    permission shall be granted only if the United States or such
10    other state, as  the  case  may  be,  grants  the  Department
11    substantially  similar privileges.  The Director may exchange
12    information with the Illinois Department of  Public  Aid  and
13    the  Department of Human Services (acting as successor to the
14    Department of  Public  Aid  under  the  Department  of  Human
15    Services  Act)  for  the  purpose  of  verifying  sources and
16    amounts of income and for other purposes  directly  connected
17    with  the  administration of this Act and the Illinois Public
18    Aid Code. The Director  may  exchange  information  with  the
19    Director  of  the  Department  of Employment Security for the
20    purpose of verifying sources and amounts of  income  and  for
21    other  purposes directly connected with the administration of
22    this  Act  and  Acts  administered  by  the   Department   of
23    Employment  Security.  The Director may make available to the
24    Illinois   Industrial   Commission   information    regarding
25    employers for the purpose of verifying the insurance coverage
26    required  under  the  Workers'  Compensation Act and Workers'
27    Occupational Diseases Act.
28        The Director may make  available  to  any  State  agency,
29    including  the Illinois Supreme Court, which licenses persons
30    to engage  in  any  occupation,  information  that  a  person
31    licensed by such agency has failed to file returns under this
32    Act  or  pay  the tax, penalty and interest shown therein, or
33    has failed to pay any final assessment  of  tax,  penalty  or
34    interest  due  under  this  Act.  The  Director may also make
 
                            -3-      LRB093 02375 SJM 02383 b
 1    available to  the  Secretary  of  State  information  that  a
 2    corporation   which   has   been   issued  a  certificate  of
 3    incorporation by the Secretary of State has  failed  to  file
 4    returns  under  this Act or pay the tax, penalty and interest
 5    shown therein, or has failed to pay any final  assessment  of
 6    tax, penalty or interest due under this Act. An assessment is
 7    final  when  all  proceedings  in  court  for  review of such
 8    assessment have terminated or the time for the taking thereof
 9    has expired without such proceedings being  instituted.   For
10    taxable  years  ending  on  or  after  December 31, 1987, the
11    Director may make available  to  the  Director  or  principal
12    officer   of   any  Department  of  the  State  of  Illinois,
13    information that a person employed  by  such  Department  has
14    failed to file returns under this Act or pay the tax, penalty
15    and  interest shown therein.  For purposes of this paragraph,
16    the word "Department" shall have the same meaning as provided
17    in Section 3 of the State Employees Group  Insurance  Act  of
18    1971.
19        (d)  The   Director   shall  make  available  for  public
20    inspection in  the  Department's  principal  office  and  for
21    publication,  at  cost, administrative decisions issued on or
22    after January  1,  1995.  These  decisions  are  to  be  made
23    available   in  a  manner  so  that  the  following  taxpayer
24    information is not disclosed:
25             (1)  The  names,   addresses,   and   identification
26        numbers of the taxpayer, related entities, and employees.
27             (2)  At  the  sole discretion of the Director, trade
28        secrets or other confidential information  identified  as
29        such by the taxpayer, no later than 30 days after receipt
30        of  an  administrative  decision,  by  such  means as the
31        Department shall provide by rule.
32        The Director shall determine the  appropriate  extent  of
33    the  deletions  allowed  in  paragraph  (2). In the event the
34    taxpayer does not submit deletions, the Director  shall  make
 
                            -4-      LRB093 02375 SJM 02383 b
 1    only the deletions specified in paragraph (1).
 2        The  Director  shall make available for public inspection
 3    and publication an administrative decision  within  180  days
 4    after  the  issuance of the administrative decision. The term
 5    "administrative decision" has the same meaning as defined  in
 6    Section  3-101 of Article III of the Code of Civil Procedure.
 7    Costs collected under this Section shall be paid into the Tax
 8    Compliance and Administration Fund.
 9        (e)  Nothing contained in  this  Act  shall  prevent  the
10    Director from divulging information to any person pursuant to
11    a  request  or  authorization  made  by  the  taxpayer, by an
12    authorized representative of the taxpayer, or, in the case of
13    information related to a joint return, by the  spouse  filing
14    the joint return with the taxpayer.
15    (Source: P.A. 89-507, eff. 7-1-97; 90-491, eff. 1-1-98.)

16        Section 10.  The Retailers' Occupation Tax Act is amended
17    by changing Section 11 as follows:

18        (35 ILCS 120/11) (from Ch. 120, par. 450)
19        Sec. 11.  All information received by the Department from
20    returns  filed  under  this  Act,  or  from any investigation
21    conducted under this Act, shall be confidential,  except  for
22    official  purposes  or  pursuant  to  Section  2.5 of the Tax
23    Collection Suit Act, and any person  who  divulges  any  such
24    information in any manner, except in accordance with a proper
25    judicial  order  or  as  otherwise  provided by law, shall be
26    guilty of a Class B misdemeanor.
27        Nothing in this Act prevents the Director of Revenue from
28    publishing or making available to the public  the  names  and
29    addresses  of  persons  filing  returns  under  this  Act, or
30    reasonable statistics concerning the operation of the tax  by
31    grouping  the  contents  of returns so the information in any
32    individual return is not disclosed.
 
                            -5-      LRB093 02375 SJM 02383 b
 1        Nothing in this Act prevents the Director of Revenue from
 2    divulging to the United States Government or  the  government
 3    of  any  other  state,  or any village that does not levy any
 4    real property taxes for village operations and that  receives
 5    more  than  60%  of  its general corporate revenue from taxes
 6    under the Use Tax Act, the Service Use Tax Act,  the  Service
 7    Occupation Tax Act, and the Retailers' Occupation Tax Act, or
 8    any  officer  or  agency  thereof,  for  exclusively official
 9    purposes,  information  received   by   the   Department   in
10    administering this Act, provided that such other governmental
11    agency  agrees  to  divulge  requested tax information to the
12    Department.
13        The Department's furnishing of information derived from a
14    taxpayer's return or from an  investigation  conducted  under
15    this  Act  to  the  surety on a taxpayer's bond that has been
16    furnished to the Department under this Act, either to provide
17    notice to such surety of its potential  liability  under  the
18    bond  or,  in  order  to  support the Department's demand for
19    payment from such surety  under  the  bond,  is  an  official
20    purpose within the meaning of this Section.
21        The  furnishing  upon  request of information obtained by
22    the  Department  from  returns  filed  under  this   Act   or
23    investigations  conducted  under  this  Act  to  the Illinois
24    Liquor Control Commission for official use is deemed to be an
25    official purpose within the meaning of this Section.
26        Notice to a surety of potential liability  shall  not  be
27    given  unless  the taxpayer has first been notified, not less
28    than 10 days prior thereto, of the Department's intent to  so
29    notify the surety.
30        The  furnishing  upon  request of the Auditor General, or
31    his authorized agents, for official use, of returns filed and
32    information related thereto under this Act is deemed to be an
33    official purpose within the meaning of this Section.
34        Where an appeal or a protest has been filed on behalf  of
 
                            -6-      LRB093 02375 SJM 02383 b
 1    a  taxpayer,  the furnishing upon request of the attorney for
 2    the taxpayer of returns filed by the taxpayer and information
 3    related thereto under this Act is deemed to  be  an  official
 4    purpose within the meaning of this Section.
 5        The  furnishing  of  financial information to a home rule
 6    unit that has imposed a tax similar to that imposed  by  this
 7    Act  pursuant to its home rule powers, or to any village that
 8    does not levy any real property taxes for village  operations
 9    and  that  receives  more  than  60% of its general corporate
10    revenue from taxes under the Use Tax Act, the Service Use Tax
11    Act, the Service  Occupation  Tax  Act,  and  the  Retailers'
12    Occupation  Tax  Act,  upon  request  of  the Chief Executive
13    thereof, is an official purpose within the  meaning  of  this
14    Section,    provided  the home rule unit or village that does
15    not levy any real property taxes for village  operations  and
16    that  receives more than 60% of its general corporate revenue
17    from taxes under the Use Tax Act, the Service  Use  Tax  Act,
18    the Service Occupation Tax Act, and the Retailers' Occupation
19    Tax  Act  agrees  in  writing  to  the  requirements  of this
20    Section.
21        For a village that does not levy any real property  taxes
22    for village operations and that receives more than 60% of its
23    general  corporate  revenue from taxes under the Use Tax Act,
24    Service  Use  Tax  Act,  Service  Occupation  Tax  Act,   and
25    Retailers'  Occupation  Tax  Act,  the  officers  eligible to
26    receive information from the Department of Revenue under this
27    Section are the  village  manager  and  the  chief  financial
28    officer of the village.
29        Information   so   provided   shall  be  subject  to  all
30    confidentiality provisions  of  this  Section.   The  written
31    agreement  shall  provide  for  reciprocity,  limitations  on
32    access,    disclosure,    and   procedures   for   requesting
33    information.
34        The  Department  may  make  available  to  the  Board  of
 
                            -7-      LRB093 02375 SJM 02383 b
 1    Trustees of any Metro East Mass Transit District  information
 2    contained  on  transaction  reporting  returns required to be
 3    filed under Section 3 of this  Act  that  report  sales  made
 4    within  the  boundary  of  the taxing authority of that Metro
 5    East Mass Transit District, as provided in  Section  5.01  of
 6    the Local Mass Transit District Act.  The disclosure shall be
 7    made  pursuant  to a written agreement between the Department
 8    and the Board of  Trustees  of  a  Metro  East  Mass  Transit
 9    District,  which is an official purpose within the meaning of
10    this Section.  The written agreement between  the  Department
11    and  the  Board  of  Trustees  of  a  Metro East Mass Transit
12    District  shall  provide  for  reciprocity,  limitations   on
13    access,    disclosure,    and   procedures   for   requesting
14    information.  Information so provided shall be subject to all
15    confidentiality provisions of this Section.
16        The Director may make  available  to  any  State  agency,
17    including  the Illinois Supreme Court, which licenses persons
18    to engage  in  any  occupation,  information  that  a  person
19    licensed by such agency has failed to file returns under this
20    Act  or  pay  the tax, penalty and interest shown therein, or
21    has failed to pay any final assessment  of  tax,  penalty  or
22    interest  due  under  this  Act.  The  Director may also make
23    available to  the  Secretary  of  State  information  that  a
24    limited  liability  company,  which  has  filed  articles  of
25    organization  with  the  Secretary  of  State, or corporation
26    which has been issued a certificate of incorporation  by  the
27    Secretary  of State has failed to file returns under this Act
28    or pay the tax, penalty and interest shown  therein,  or  has
29    failed  to  pay  any  final  assessment  of  tax,  penalty or
30    interest due under this Act.  An assessment is final when all
31    proceedings in court  for  review  of  such  assessment  have
32    terminated  or  the  time  for the taking thereof has expired
33    without such proceedings being instituted.
34        The Director shall make available for  public  inspection
 
                            -8-      LRB093 02375 SJM 02383 b
 1    in  the Department's principal office and for publication, at
 2    cost, administrative decisions issued on or after January  1,
 3    1995.   These  decisions are to be made available in a manner
 4    so that the following taxpayer information is not disclosed:
 5             (1)  The  names,   addresses,   and   identification
 6        numbers of the taxpayer, related entities, and employees.
 7             (2)  At  the  sole discretion of the Director, trade
 8        secrets or other confidential information  identified  as
 9        such by the taxpayer, no later than 30 days after receipt
10        of  an  administrative  decision,  by  such  means as the
11        Department shall provide by rule.
12        The Director shall determine the  appropriate  extent  of
13    the  deletions  allowed  in  paragraph  (2). In the event the
14    taxpayer does not submit deletions, the Director  shall  make
15    only the deletions specified in paragraph (1).
16        The  Director  shall make available for public inspection
17    and publication an administrative decision  within  180  days
18    after  the  issuance of the administrative decision. The term
19    "administrative decision" has the same meaning as defined  in
20    Section  3-101 of Article III of the Code of Civil Procedure.
21    Costs collected under this Section shall be paid into the Tax
22    Compliance and Administration Fund.
23        Nothing contained in this Act shall prevent the  Director
24    from  divulging  information  to  any  person  pursuant  to a
25    request or authorization  made  by  the  taxpayer  or  by  an
26    authorized representative of the taxpayer.
27    (Source: P.A. 90-491, eff. 1-1-98; 91-954, eff. 1-1-02.)

28        Section 15.  The Cigarette Tax Act is amended by changing
29    Section 10b as follows:

30        (35 ILCS 130/10b) (from Ch. 120, par. 453.10b)
31        Sec.  10b.   All  information  received by the Department
32    from returns filed under this Act, or from any  investigation
 
                            -9-      LRB093 02375 SJM 02383 b
 1    conducted  under  this Act, shall be confidential, except for
 2    official purposes or pursuant  to  Section  2.5  of  the  Tax
 3    Collection  Suit  Act,  and  any person who divulges any such
 4    information in any manner, except in accordance with a proper
 5    judicial order or as otherwise  provided  by  law,  shall  be
 6    guilty of a Class A misdemeanor.
 7        Nothing in this Act prevents the Director of Revenue from
 8    publishing  or  making  available to the public the names and
 9    addresses of  persons  filing  returns  under  this  Act,  or
10    reasonable  statistics concerning the operation of the tax by
11    grouping the contents of returns so that the  information  in
12    any individual return is not disclosed.
13        Nothing in this Act prevents the Director of Revenue from
14    divulging  to  the United States Government or the government
15    of any other state, or any officer  or  agency  thereof,  for
16    exclusively  official  purposes,  information received by the
17    Department in administering  this  Act,  provided  that  such
18    other  governmental  agency  agrees  to divulge requested tax
19    information to the Department.
20        The furnishing upon request of the  Auditor  General,  or
21    his authorized agents, for official use, of returns filed and
22    information related thereto under this Act is deemed to be an
23    official purpose within the meaning of this Section.
24        The  furnishing  of  financial information to a home rule
25    unit with a  population  in  excess  of  2,000,000  that  has
26    imposed  a  tax similar to that imposed by this Act under its
27    home rule powers, upon request of the Chief Executive of  the
28    home  rule unit, is an official purpose within the meaning of
29    this Section, provided the home rule unit agrees  in  writing
30    to  the requirements of this Section. Information so provided
31    is subject to all confidentiality provisions of this Section.
32    The  written  agreement  shall   provide   for   reciprocity,
33    limitations   on   access,  disclosure,  and  procedures  for
34    requesting information.
 
                            -10-     LRB093 02375 SJM 02383 b
 1        The Director may make  available  to  any  State  agency,
 2    including  the Illinois Supreme Court, which licenses persons
 3    to engage  in  any  occupation,  information  that  a  person
 4    licensed by such agency has failed to file returns under this
 5    Act  or  pay  the tax, penalty and interest shown therein, or
 6    has failed to pay any final assessment  of  tax,  penalty  or
 7    interest due under this Act.  An assessment is final when all
 8    proceedings  in  court  for  review  of  such assessment have
 9    terminated or the time for the  taking  thereof  has  expired
10    without such proceedings being instituted.
11        The  Director  shall make available for public inspection
12    in the Department's principal office and for publication,  at
13    cost,  administrative decisions issued on or after January 1,
14    1995. These decisions are to be made available in a manner so
15    that the following taxpayer information is not disclosed:
16             (1)  The  names,   addresses,   and   identification
17        numbers of the taxpayer, related entities, and employees.
18             (2)  At  the  sole discretion of the Director, trade
19        secrets or other confidential information  identified  as
20        such by the taxpayer, no later than 30 days after receipt
21        of  an  administrative  decision,  by  such  means as the
22        Department shall provide by rule.
23        The Director shall determine the  appropriate  extent  of
24    the  deletions  allowed  in  paragraph  (2). In the event the
25    taxpayer does not submit deletions, the Director  shall  make
26    only the deletions specified in paragraph (1).
27        The  Director  shall make available for public inspection
28    and publication an administrative decision  within  180  days
29    after  the  issuance of the administrative decision. The term
30    "administrative decision" has the same meaning as defined  in
31    Section  3-101 of Article III of the Code of Civil Procedure.
32    Costs collected under this Section shall be paid into the Tax
33    Compliance and Administration Fund.
34        Nothing contained in this Act shall prevent the  Director
 
                            -11-     LRB093 02375 SJM 02383 b
 1    from  divulging  information  to  any  person  pursuant  to a
 2    request or authorization  made  by  the  taxpayer  or  by  an
 3    authorized representative of the taxpayer.
 4    (Source: P.A. 90-491, eff. 1-1-98.)

 5        Section  20.   The  Cigarette  Use  Tax Act is amended by
 6    changing Section 20 as follows:

 7        (35 ILCS 135/20) (from Ch. 120, par. 453.50)
 8        Sec. 20.   All information  received  by  the  Department
 9    from  returns filed under this Act, or from any investigation
10    conducted under this Act, shall be confidential,  except  for
11    official  purposes  or  pursuant  to  Section  2.5 of the Tax
12    Collection Suit Act, and any person  who  divulges  any  such
13    information in any manner, except in accordance with a proper
14    judicial  order  or  as  otherwise  provided by law, shall be
15    guilty of a Class A misdemeanor.
16        Nothing in this Act prevents the Director of Revenue from
17    publishing or making available to the public  the  names  and
18    addresses  of  persons  filing  returns  under  this  Act, or
19    reasonable statistics concerning the operation of the tax  by
20    grouping  the  contents of returns so that the information in
21    any individual return is not disclosed.
22        Nothing in this Act prevents the Director of Revenue from
23    divulging to the United States Government or  the  government
24    of  any  other  state,  or any officer or agency thereof, for
25    exclusively official purposes, information  received  by  the
26    Department  in  administering  this  Act,  provided that such
27    other governmental agency agrees  to  divulge  requested  tax
28    information to the Department.
29        The  furnishing  upon  request of the Auditor General, or
30    his authorized agents, for official use, of returns filed and
31    information related thereto under this Act is deemed to be an
32    official purpose within the meaning of this Section.
 
                            -12-     LRB093 02375 SJM 02383 b
 1        The furnishing of financial information to  a  home  rule
 2    unit  with  a  population  in  excess  of  2,000,000 that has
 3    imposed a tax similar to that imposed by this Act  under  its
 4    home  rule powers, upon request of the Chief Executive of the
 5    home rule unit, is an official purpose within the meaning  of
 6    this  Section,  provided the home rule unit agrees in writing
 7    to the requirements of this Section. Information so  provided
 8    is subject to all confidentiality provisions of this Section.
 9    The   written   agreement   shall  provide  for  reciprocity,
10    limitations  on  access,  disclosure,  and   procedures   for
11    requesting information.
12        The  Director  may  make  available  to any State agency,
13    including the Illinois Supreme Court, which licenses  persons
14    to  engage  in  any  occupation,  information  that  a person
15    licensed by such agency has failed to file returns under this
16    Act or pay the tax, penalty and interest  shown  therein,  or
17    has  failed  to  pay  any final assessment of tax, penalty or
18    interest due under this Act.  An assessment is final when all
19    proceedings in court  for  review  of  such  assessment  have
20    terminated  or  the  time  for the taking thereof has expired
21    without such proceedings being instituted.
22        The Director shall make available for  public  inspection
23    in  the Department's principal office and for publication, at
24    cost, administrative decisions issued on or after January  1,
25    1995. These decisions are to be made available in a manner so
26    that the following taxpayer information is not disclosed:
27             (1)  The   names,   addresses,   and  identification
28        numbers of the taxpayer, related entities, and employees.
29             (2)  At the sole discretion of the  Director,  trade
30        secrets  or  other confidential information identified as
31        such by the taxpayer, no later than 30 days after receipt
32        of an administrative  decision,  by  such  means  as  the
33        Department shall provide by rule.
34        The  Director  shall  determine the appropriate extent of
 
                            -13-     LRB093 02375 SJM 02383 b
 1    the deletions allowed in paragraph  (2).  In  the  event  the
 2    taxpayer  does  not submit deletions, the Director shall make
 3    only the deletions specified in paragraph (1).
 4        The Director shall make available for  public  inspection
 5    and  publication  an  administrative decision within 180 days
 6    after the issuance of the administrative decision.  The  term
 7    "administrative  decision" has the same meaning as defined in
 8    Section 3-101 of Article III of the Code of Civil  Procedure.
 9    Costs collected under this Section shall be paid into the Tax
10    Compliance and Administration Fund.
11        Nothing  contained in this Act shall prevent the Director
12    from divulging  information  to  any  person  pursuant  to  a
13    request  or  authorization  made  by  the  taxpayer  or by an
14    authorized representative of the taxpayer.
15    (Source: P.A. 90-491, eff. 1-1-98.)

16        Section 25.  The Property Tax Code is amended by changing
17    Section 15-172 as follows:

18        (35 ILCS 200/15-172)
19        Sec. 15-172. Senior Citizens Assessment Freeze  Homestead
20    Exemption.
21        (a)  This  Section  may  be  cited as the Senior Citizens
22    Assessment Freeze Homestead Exemption.
23        (b)  As used in this Section:
24        "Applicant"  means  an  individual  who  has   filed   an
25    application under this Section.
26        "Base  amount"  means  the  base  year equalized assessed
27    value of  the  residence  plus  the  first  year's  equalized
28    assessed  value of any added improvements which increased the
29    assessed value of the residence after the base year.
30        "Base year" means the taxable year prior to  the  taxable
31    year  for which the applicant first qualifies and applies for
32    the exemption provided that in the  prior  taxable  year  the
 
                            -14-     LRB093 02375 SJM 02383 b
 1    property  was  improved  with  a permanent structure that was
 2    occupied as a residence by the applicant who was  liable  for
 3    paying real property taxes on the property and who was either
 4    (i)  an  owner  of  record  of  the  property or had legal or
 5    equitable interest in the property as evidenced by a  written
 6    instrument  or  (ii)  had  a legal or equitable interest as a
 7    lessee in the parcel  of  property  that  was  single  family
 8    residence.  If  in  any subsequent taxable year for which the
 9    applicant  applies  and  qualifies  for  the  exemption   the
10    equalized  assessed  value  of the residence is less than the
11    equalized assessed value in the existing base year  (provided
12    that  such  equalized  assessed  value  is  not  based  on an
13    assessed value that results from a temporary irregularity  in
14    the  property that reduces the assessed value for one or more
15    taxable years),  then  that  subsequent  taxable  year  shall
16    become  the  base  year  until a new base year is established
17    under the terms of this paragraph.   For  taxable  year  1999
18    only,  the  Chief  County Assessment Officer shall review (i)
19    all  taxable  years  for  which  the  applicant  applied  and
20    qualified for the exemption and (ii) the existing base year.
21    The assessment officer shall select as the new base year  the
22    year  with  the lowest equalized assessed value. An equalized
23    assessed value that  is  based  on  an  assessed  value  that
24    results  from  a  temporary irregularity in the property that
25    reduces the assessed value for  one  or  more  taxable  years
26    shall  not be considered the lowest equalized assessed value.
27    The selected year shall be the base  year  for  taxable  year
28    1999  and  thereafter  until  a  new base year is established
29    under the terms of this paragraph.
30        "Chief  County  Assessment  Officer"  means  the   County
31    Assessor  or Supervisor of Assessments of the county in which
32    the property is located.
33        "Equalized assessed value" means the  assessed  value  as
34    equalized by the Illinois Department of Revenue.
 
                            -15-     LRB093 02375 SJM 02383 b
 1        "Household"  means  the  applicant,  the  spouse  of  the
 2    applicant,  and  all  persons  using  the  residence  of  the
 3    applicant as their principal place of residence.
 4        "Household  income"  means  the  combined  income  of the
 5    members of a household for the calendar  year  preceding  the
 6    taxable year.
 7        "Income" has the same meaning as provided in Section 3.07
 8    of  the  Senior  Citizens  and  Disabled Persons Property Tax
 9    Relief  and  Pharmaceutical  Assistance  Act,  except   that,
10    beginning  in assessment year 2001, "income" does not include
11    veteran's benefits.
12        "Internal Revenue Code of 1986" means the  United  States
13    Internal  Revenue  Code  of 1986 or any successor law or laws
14    relating to federal income  taxes  in  effect  for  the  year
15    preceding the taxable year.
16        "Life  care  facility  that  qualifies  as a cooperative"
17    means a facility as defined in Section 2  of  the  Life  Care
18    Facilities Act.
19        "Residence"   means  the  principal  dwelling  place  and
20    appurtenant structures used for residential purposes in  this
21    State  occupied  on  January  1  of  the  taxable  year  by a
22    household and so much of the surrounding  land,  constituting
23    the  parcel  upon which the dwelling place is situated, as is
24    used for residential purposes. If the Chief County Assessment
25    Officer has established a specific legal  description  for  a
26    portion  of  property  constituting  the residence, then that
27    portion of property shall be deemed  the  residence  for  the
28    purposes of this Section.
29        "Taxable  year"  means  the calendar year during which ad
30    valorem property taxes payable in the  next  succeeding  year
31    are levied.
32        (c)  Beginning  in  taxable  year 1994, a senior citizens
33    assessment freeze homestead exemption  is  granted  for  real
34    property  that is improved with a permanent structure that is
 
                            -16-     LRB093 02375 SJM 02383 b
 1    occupied as a residence by an applicant who (i) is  65  years
 2    of age or older during the taxable year, (ii) has a household
 3    income  of  $35,000  or  less  prior  to taxable year 1999 or
 4    $40,000 or less in taxable year 1999 and thereafter, (iii) is
 5    liable for paying real property taxes on  the  property,  and
 6    (iv)  is an owner of record of the property or has a legal or
 7    equitable interest in the property as evidenced by a  written
 8    instrument.  This  homestead  exemption shall also apply to a
 9    leasehold interest in a parcel of property  improved  with  a
10    permanent structure that is a single family residence that is
11    occupied  as  a  residence by a person who (i) is 65 years of
12    age or older during the taxable year, (ii)  has  a  household
13    income  of  $35,000  or  less  prior  to taxable year 1999 or
14    $40,000 or less in taxable year 1999  and  thereafter,  (iii)
15    has  a  legal or equitable ownership interest in the property
16    as lessee, and  (iv)  is  liable  for  the  payment  of  real
17    property taxes on that property.
18        The  amount  of  this  exemption  shall  be the equalized
19    assessed value of the residence in the taxable year for which
20    application is made minus the base amount.
21        When the applicant is a surviving spouse of an  applicant
22    for  a  prior  year  for  the  same  residence  for  which an
23    exemption under this Section has been granted, the base  year
24    and  base  amount  for that residence are the same as for the
25    applicant for the prior year.
26        Each year at the time the assessment books are  certified
27    to  the County Clerk, the Board of Review or Board of Appeals
28    shall give to the County Clerk a list of the assessed  values
29    of  improvements on each parcel qualifying for this exemption
30    that were added after the base year for this parcel and  that
31    increased the assessed value of the property.
32        In  the  case of land improved with an apartment building
33    owned and operated as a cooperative or a building that  is  a
34    life  care  facility  that  qualifies  as  a cooperative, the
 
                            -17-     LRB093 02375 SJM 02383 b
 1    maximum reduction from the equalized assessed  value  of  the
 2    property  is  limited to the sum of the reductions calculated
 3    for each unit occupied as a residence by a person or  persons
 4    65  years  of age or older with a household income of $35,000
 5    or less prior to taxable year 1999  or  $40,000  or  less  in
 6    taxable  year  1999 and thereafter who is liable, by contract
 7    with the owner or owners of record, for paying real  property
 8    taxes  on  the  property  and  who is an owner of record of a
 9    legal or equitable  interest  in  the  cooperative  apartment
10    building, other than a leasehold interest. In the instance of
11    a  cooperative  where  a homestead exemption has been granted
12    under  this  Section,  the  cooperative  association  or  its
13    management firm shall credit the savings resulting from  that
14    exemption  only to the apportioned tax liability of the owner
15    who qualified for the exemption.  Any  person  who  willfully
16    refuses  to credit that savings to an owner who qualifies for
17    the exemption is guilty of a Class B misdemeanor.
18        When a homestead exemption has been  granted  under  this
19    Section  and  an  applicant  then  becomes  a  resident  of a
20    facility licensed  under  the  Nursing  Home  Care  Act,  the
21    exemption shall be granted in subsequent years so long as the
22    residence  (i)  continues  to  be  occupied  by the qualified
23    applicant's spouse or (ii) if remaining unoccupied, is  still
24    owned by the qualified applicant for the homestead exemption.
25        Beginning  January  1,  1997, when an individual dies who
26    would have qualified for an exemption under this Section, and
27    the surviving spouse does not independently qualify for  this
28    exemption  because  of  age, the exemption under this Section
29    shall be granted to the surviving spouse for the taxable year
30    preceding and the taxable year of the death,  provided  that,
31    except   for  age,  the  surviving  spouse  meets  all  other
32    qualifications for the granting of this exemption  for  those
33    years.
34        When  married  persons  maintain separate residences, the
 
                            -18-     LRB093 02375 SJM 02383 b
 1    exemption provided for in this Section may be claimed by only
 2    one of such persons and for only one residence.
 3        For taxable year 1994 only, in counties having less  than
 4    3,000,000  inhabitants,  to  receive  the exemption, a person
 5    shall submit an application by February 15, 1995 to the Chief
 6    County Assessment Officer of the county in which the property
 7    is  located.   In   counties   having   3,000,000   or   more
 8    inhabitants, for taxable year 1994 and all subsequent taxable
 9    years,  to  receive  the  exemption,  a  person may submit an
10    application to the Chief County  Assessment  Officer  of  the
11    county in which the property is located during such period as
12    may be specified by the Chief County Assessment Officer.  The
13    Chief  County  Assessment Officer in counties of 3,000,000 or
14    more  inhabitants  shall  annually   give   notice   of   the
15    application  period  by  mail or by publication.  In counties
16    having  less  than  3,000,000  inhabitants,  beginning   with
17    taxable year 1995 and thereafter, to receive the exemption, a
18    person  shall submit an application by July 1 of each taxable
19    year to the Chief County Assessment Officer of the county  in
20    which  the  property is located.  A county may, by ordinance,
21    establish a date  for  submission  of  applications  that  is
22    different  than  July  1. The applicant shall submit with the
23    application an affidavit of the applicant's  total  household
24    income,  age,  marital  status  (and  if married the name and
25    address of the applicant's spouse, if known),  and  principal
26    dwelling  place  of  members of the household on January 1 of
27    the taxable year. The Department shall establish, by rule,  a
28    method  for  verifying  the  accuracy  of affidavits filed by
29    applicants under this  Section.  The  applications  shall  be
30    clearly  marked  as  applications  for  the  Senior  Citizens
31    Assessment Freeze Homestead Exemption.
32        Notwithstanding  any  other provision to the contrary, in
33    counties having  fewer  than  3,000,000  inhabitants,  if  an
34    applicant  fails  to  file  the  application required by this
 
                            -19-     LRB093 02375 SJM 02383 b
 1    Section in a timely manner and this failure to file is due to
 2    a mental or physical condition sufficiently severe so  as  to
 3    render the applicant incapable of filing the application in a
 4    timely manner, the Chief County Assessment Officer may extend
 5    the  filing  deadline  for  a  period  of  30  days after the
 6    applicant regains the capability to file the application, but
 7    in no case may the  filing  deadline  be  extended  beyond  3
 8    months  of the original filing deadline.  In order to receive
 9    the extension provided in this paragraph, the applicant shall
10    provide the Chief County Assessment  Officer  with  a  signed
11    statement  from  the applicant's physician stating the nature
12    and  extent  of  the  condition,  that,  in  the  physician's
13    opinion, the condition was so severe  that  it  rendered  the
14    applicant  incapable  of  filing  the application in a timely
15    manner, and the date on  which  the  applicant  regained  the
16    capability to file the application.
17        Beginning  January  1,  1998,  notwithstanding  any other
18    provision to the contrary,  in  counties  having  fewer  than
19    3,000,000  inhabitants,  if  an  applicant  fails to file the
20    application required by this Section in a timely  manner  and
21    this failure to file is due to a mental or physical condition
22    sufficiently  severe  so as to render the applicant incapable
23    of filing the application  in  a  timely  manner,  the  Chief
24    County  Assessment Officer may extend the filing deadline for
25    a period of 3 months.  In  order  to  receive  the  extension
26    provided  in  this paragraph, the applicant shall provide the
27    Chief County Assessment Officer with a signed statement  from
28    the  applicant's  physician  stating the nature and extent of
29    the condition, and that,  in  the  physician's  opinion,  the
30    condition  was  so  severe  that  it  rendered  the applicant
31    incapable of filing the application in a timely manner.
32        In counties having less than 3,000,000 inhabitants, if an
33    applicant was denied an exemption in taxable  year  1994  and
34    the  denial  occurred  due  to  an  error  on  the part of an
 
                            -20-     LRB093 02375 SJM 02383 b
 1    assessment official, or his or her agent  or  employee,  then
 2    beginning in taxable year 1997 the applicant's base year, for
 3    purposes of determining the amount of the exemption, shall be
 4    1993 rather than 1994. In addition, in taxable year 1997, the
 5    applicant's  exemption  shall also include an amount equal to
 6    (i) the amount of any exemption denied to  the  applicant  in
 7    taxable  year  1995  as  a  result of using 1994, rather than
 8    1993, as the base year, (ii)  the  amount  of  any  exemption
 9    denied  to  the applicant in taxable year 1996 as a result of
10    using 1994, rather than 1993, as the base year, and (iii) the
11    amount of the exemption erroneously denied for  taxable  year
12    1994.
13        For  purposes  of  this  Section, a person who will be 65
14    years of  age  during  the  current  taxable  year  shall  be
15    eligible  to  apply  for  the homestead exemption during that
16    taxable  year.   Application  shall  be   made   during   the
17    application  period  in  effect  for the county of his or her
18    residence.
19        The Chief County Assessment  Officer  may  determine  the
20    eligibility  of  a  life  care  facility  that qualifies as a
21    cooperative to receive the benefits provided by this  Section
22    by  use  of  an  affidavit,  application,  visual inspection,
23    questionnaire, or other reasonable method in order to  insure
24    that  the  tax  savings  resulting  from  the  exemption  are
25    credited  by  the  management  firm  to  the  apportioned tax
26    liability of each  qualifying  resident.   The  Chief  County
27    Assessment  Officer  may  request  reasonable  proof that the
28    management firm has so credited that exemption.
29        Except as  provided  in  this  Section,  all  information
30    received  by  the  chief  county  assessment  officer  or the
31    Department from applications filed  under  this  Section,  or
32    from any investigation conducted under the provisions of this
33    Section,  shall be confidential, except for official purposes
34    or pursuant to Section 2.5 of the  Tax  Collection  Suit  Act
 
                            -21-     LRB093 02375 SJM 02383 b
 1    pursuant  to  official procedures for collection of any State
 2    or local tax or enforcement of any civil or criminal  penalty
 3    or  sanction  imposed  by  this  Act  or  by  any  statute or
 4    ordinance imposing a State  or  local  tax.  Any  person  who
 5    divulges  any  such  information  in  any  manner,  except in
 6    accordance with a proper judicial order, is guilty of a Class
 7    A misdemeanor.
 8        Nothing contained  in  this  Section  shall  prevent  the
 9    Director  or  chief county assessment officer from publishing
10    or making  available  reasonable  statistics  concerning  the
11    operation of the exemption contained in this Section in which
12    the  contents of claims are grouped into aggregates in such a
13    way that information contained in any individual claim  shall
14    not be disclosed.
15        (d)  Each  Chief County Assessment Officer shall annually
16    publish a notice of availability of  the  exemption  provided
17    under  this  Section.  The notice shall be published at least
18    60 days but no more than 75 days prior to the date  on  which
19    the  application  must  be  submitted  to  the  Chief  County
20    Assessment  Officer  of  the  county in which the property is
21    located.  The notice shall appear in a newspaper  of  general
22    circulation in the county.
23    (Source:  P.A.  90-14,  eff.  7-1-97;  90-204,  eff. 7-25-97;
24    90-523, eff. 11-13-97;  90-524,  eff.  1-1-98;  90-531,  eff.
25    1-1-98;  90-655,  eff.  7-30-98;  91-45, eff. 6-30-99; 91-56,
26    eff. 6-30-99; 91-819, eff. 6-13-00.)

27        Section 30.  The Illinois Estate and  Generation-Skipping
28    Transfer Tax Act is amended by changing Section 6 as follows:

29        (35 ILCS 405/6) (from Ch. 120, par. 405A-6)
30        Sec. 6.  Returns and payments.
31        (a)  Due  Dates.  The Illinois transfer tax shall be paid
32    and the Illinois transfer tax return shall be  filed  on  the
 
                            -22-     LRB093 02375 SJM 02383 b
 1    due  date  or  dates, respectively, including extensions, for
 2    paying the  related  federal  transfer  tax  and  filing  the
 3    related federal return.
 4        (b)  Installment  payments  and  deferral.   In the event
 5    that any portion of the federal transfer tax is  deferred  or
 6    to  be  paid  in  installments  under  the  provisions of the
 7    Internal Revenue Code, the portion of the  Illinois  transfer
 8    tax  which  is subject to deferral or payable in installments
 9    shall be determined by multiplying the Illinois transfer  tax
10    by  a  fraction, the numerator of which is the gross value of
11    the assets included in the transferred property having a  tax
12    situs  in  this  State and which give rise to the deferred or
13    installment payment under  the Internal Revenue Code, and the
14    denominator of  which  is  the  gross  value  of  all  assets
15    included  in  the  transferred property having a tax situs in
16    this State.  Deferred payments and installment payments, with
17    interest, shall be paid at the same  time  and  in  the  same
18    manner  as  payments of the federal transfer tax are required
19    to be made under the  applicable  Sections  of  the  Internal
20    Revenue  Code,  provided  that the rate of interest on unpaid
21    amounts of Illinois transfer tax shall  be  determined  under
22    this  Act.   Acceleration of payment under this Section shall
23    occur under the same circumstances and in the same manner  as
24    provided in the Internal Revenue Code.
25        (c)  Who  shall  file and pay.  The Illinois transfer tax
26    return (including any supplemental or amended  return)  shall
27    be  filed,  and  the  Illinois  transfer  tax  (including any
28    additional tax that may become due) shall be paid by the same
29    person or persons, respectively, who are required to pay  the
30    related  federal  transfer  tax  and file the related federal
31    return.
32        (d)  Where  to  file  return.   The   executed   Illinois
33    transfer tax return shall be filed with the Attorney General.
34    In addition, a copy of the Illinois transfer tax return shall
 
                            -23-     LRB093 02375 SJM 02383 b
 1    be  filed  with  the  county  treasurer  to whom the Illinois
 2    transfer tax is paid, determined under subsection (e) of this
 3    Section.
 4        (e)  Where to pay tax.  The Illinois transfer  tax  shall
 5    be  paid  to the treasurer of the county determined under the
 6    following rules:
 7             (1)  Illinois Estate Tax.  The Illinois  estate  tax
 8        shall be paid to the treasurer of the county in which the
 9        decedent  was  a  resident  on the date of the decedent's
10        death or, if the decedent was  not  a  resident  of  this
11        State  on  the  date  of  death,  the county in which the
12        greater part, by gross value, of the transferred property
13        with a tax situs in this State is located.
14             (2)  Illinois Generation-Skipping Transfer Tax.  The
15        Illinois  generation-skipping  transfer   tax   involving
16        transferred property from or in a resident trust shall be
17        paid  to the county treasurer for the county in which the
18        grantor resided at the time the trust became  irrevocable
19        (in  the  case  of an inter vivos trust) or the county in
20        which the decedent resided at death (in  the  case  of  a
21        trust  created by the will of a decedent). In the case of
22        an Illinois generation-skipping  transfer  tax  involving
23        transferred property from or in a non-resident trust, the
24        Illinois  generation-skipping  transfer tax shall be paid
25        to the county treasurer  for  the  county  in  which  the
26        greater part, by gross value, of the transferred property
27        with a tax situs in this State is located.
28        (f)  Forms;  confidentiality.   The Illinois transfer tax
29    return shall be in  all  respects  in  the  manner  and  form
30    prescribed  by  the  regulations of the Attorney General.  At
31    the same time the Illinois transfer tax return is filed,  the
32    person  required  to  file  shall also file with the Attorney
33    General a copy of the related federal return.   The  Illinois
34    transfer  tax return and the copy of the federal return filed
 
                            -24-     LRB093 02375 SJM 02383 b
 1    with the Attorney General or any county  treasurer  shall  be
 2    confidential, and the Attorney General, each county treasurer
 3    and  all of their assistants or employees are prohibited from
 4    divulging in any manner any of the contents of those returns,
 5    except only in a proceeding instituted under  the  provisions
 6    of  this Act or pursuant to Section 2.5 of the Tax Collection
 7    Suit Act.
 8        (g)  County Treasurer shall accept  payment.   No  county
 9    treasurer  shall  refuse  to accept payment of any amount due
10    under this Act on the grounds that the county  treasurer  has
11    not  yet received a copy of the appropriate Illinois transfer
12    tax return.
13    (Source: P.A. 86-737.)

14        Section 35.  The Messages Tax Act is amended by  changing
15    Section 11 as follows:

16        (35 ILCS 610/11) (from Ch. 120, par. 467.11)
17        Sec.  11. All information received by the Department from
18    returns filed under this  Act,  or  from  any  investigations
19    conducted  under  this Act, shall be confidential, except for
20    official purposes or pursuant  to  Section  2.5  of  the  Tax
21    Collection  Suit  Act,  and  any person who divulges any such
22    information in any manner, except in accordance with a proper
23    judicial order or as otherwise  provided  by  law,  shall  be
24    guilty of a Class B misdemeanor.
25        Provided,  that  nothing  contained  in  this  Act  shall
26    prevent  the  Director from publishing or making available to
27    the public  the  names  and  addresses  of  taxpayers  filing
28    returns   under  this  Act,  or  from  publishing  or  making
29    available reasonable statistics concerning the  operation  of
30    the  tax  wherein  the  contents  of returns are grouped into
31    aggregates in such a way that the  information  contained  in
32    any individual return shall not be disclosed.
 
                            -25-     LRB093 02375 SJM 02383 b
 1        And  provided,  that  nothing contained in this Act shall
 2    prevent the Director from  making  available  to  the  United
 3    States  Government  or  any  officer  or  agency thereof, for
 4    exclusively official purposes, information  received  by  the
 5    Department in the administration of this Act.
 6        The  furnishing  upon  request of the Auditor General, or
 7    his authorized agents, for official use, of returns filed and
 8    information related thereto under this Act is deemed to be an
 9    official purpose within the meaning of this Section.
10        The Director may make  available  to  any  State  agency,
11    including  the Illinois Supreme Court, which licenses persons
12    to engage  in  any  occupation,  information  that  a  person
13    licensed by such agency has failed to file returns under this
14    Act  or  pay  the tax, penalty and interest shown therein, or
15    has failed to pay any final assessment  of  tax,  penalty  or
16    interest due under this Act.  An assessment is final when all
17    proceedings  in  court  for  review  of  such assessment have
18    terminated or the time for the  taking  thereof  has  expired
19    without such proceedings being instituted.
20        The  Director  shall make available for public inspection
21    in the Department's principal office and for publication,  at
22    cost,  administrative decisions issued on or after January 1,
23    1995. These decisions are to be made available in a manner so
24    that the following taxpayer information is not disclosed:
25             (1)  The  names,   addresses,   and   identification
26        numbers of the taxpayer, related entities, and employees.
27             (2)  At  the  sole discretion of the Director, trade
28        secrets or other confidential information  identified  as
29        such by the taxpayer, no later than 30 days after receipt
30        of  an  administrative  decision,  by  such  means as the
31        Department shall provide by rule.
32        The Director shall determine the  appropriate  extent  of
33    the  deletions  allowed  in  paragraph  (2). In the event the
34    taxpayer does not submit deletions, the Director  shall  make
 
                            -26-     LRB093 02375 SJM 02383 b
 1    only the deletions specified in paragraph (1).
 2        The  Director  shall make available for public inspection
 3    and publication an administrative decision  within  180  days
 4    after  the  issuance of the administrative decision. The term
 5    "administrative decision" has the same meaning as defined  in
 6    Section  3-101 of Article III of the Code of Civil Procedure.
 7    Costs collected under this Section shall be paid into the Tax
 8    Compliance and Administration Fund.
 9        Nothing contained in this Act shall prevent the  Director
10    from  divulging  information  to  any  person  pursuant  to a
11    request or authorization  made  by  the  taxpayer  or  by  an
12    authorized representative of the taxpayer.
13    (Source: P.A. 90-491, eff. 1-1-98.)

14        Section  40.   The  Gas  Revenue  Tax  Act  is amended by
15    changing Section 11 as follows:

16        (35 ILCS 615/11) (from Ch. 120, par. 467.26)
17        Sec. 11. All information received by the Department  from
18    returns  filed  under  this  Act,  or from any investigations
19    conducted under this Act, shall be confidential,  except  for
20    official  purposes  or  pursuant  to  Section  2.5 of the Tax
21    Collection Suit Act, and any person  who  divulges  any  such
22    information in any manner, except in accordance with a proper
23    judicial  order  or  as  otherwise  provided by law, shall be
24    guilty of a Class B misdemeanor.
25        Provided,  that  nothing  contained  in  this  Act  shall
26    prevent the Director from publishing or making  available  to
27    the  public  the  names  and  addresses  of  taxpayers filing
28    returns  under  this  Act,  or  from  publishing  or   making
29    available  reasonable  statistics concerning the operation of
30    the tax wherein the contents  of  returns  are  grouped  into
31    aggregates  in  such  a way that the information contained in
32    any individual return shall not be disclosed.
 
                            -27-     LRB093 02375 SJM 02383 b
 1        And provided, that nothing contained in  this  Act  shall
 2    prevent  the  Director  from  making  available to the United
 3    States Government or  any  officer  or  agency  thereof,  for
 4    exclusively  official  purposes,  information received by the
 5    Department in the administration of this Act.
 6        The furnishing upon request of the  Auditor  General,  or
 7    his authorized agents, for official use, of returns filed and
 8    information related thereto under this Act is deemed to be an
 9    official purpose within the meaning of this Section.
10        The  Director  may  make  available  to any State agency,
11    including the Illinois Supreme Court, which licenses  persons
12    to  engage  in  any  occupation,  information  that  a person
13    licensed by such agency has failed to file returns under this
14    Act or pay the tax, penalty and interest  shown  therein,  or
15    has  failed  to  pay  any final assessment of tax, penalty or
16    interest due under this Act.  An assessment is final when all
17    proceedings in court  for  review  of  such  assessment  have
18    terminated  or  the  time  for the taking thereof has expired
19    without such proceedings being instituted.
20        The Director shall make available for  public  inspection
21    in  the Department's principal office and for publication, at
22    cost, administrative decisions issued on or after January  1,
23    1995. These decisions are to be made available in a manner so
24    that the following taxpayer information is not disclosed:
25             (1)  The   names,   addresses,   and  identification
26        numbers of the taxpayer, related entities, and employees.
27             (2)  At the sole discretion of the  Director,  trade
28        secrets  or  other confidential information identified as
29        such by the taxpayer, no later than 30 days after receipt
30        of an administrative  decision,  by  such  means  as  the
31        Department shall provide by rule.
32        The  Director  shall  determine the appropriate extent of
33    the deletions allowed in paragraph  (2).  In  the  event  the
34    taxpayer  does  not submit deletions, the Director shall make
 
                            -28-     LRB093 02375 SJM 02383 b
 1    only the deletions specified in paragraph (1).
 2        The Director shall make available for  public  inspection
 3    and  publication  an  administrative decision within 180 days
 4    after the issuance of the administrative decision.  The  term
 5    "administrative  decision" has the same meaning as defined in
 6    Section 3-101 of Article III of the Code of Civil  Procedure.
 7    Costs collected under this Section shall be paid into the Tax
 8    Compliance and Administration Fund.
 9        Nothing  contained in this Act shall prevent the Director
10    from divulging  information  to  any  person  pursuant  to  a
11    request  or  authorization  made  by  the  taxpayer  or by an
12    authorized representative of the taxpayer.
13    (Source: P.A. 90-491, eff. 1-1-98.)

14        Section 45.  The Public Utilities Revenue Act is  amended
15    by changing Section 11 as follows:

16        (35 ILCS 620/11) (from Ch. 120, par. 478)
17        Sec.  11. All information received by the Department from
18    returns filed under this  Act,  or  from  any  investigations
19    conducted  under  this Act, shall be confidential, except for
20    official purposes or pursuant  to  Section  2.5  of  the  Tax
21    Collection  Suit  Act,  and  any person who divulges any such
22    information in any manner, except in accordance with a proper
23    judicial order or as otherwise  provided  by  law,  shall  be
24    guilty of a Class B misdemeanor.
25        Provided,  that  nothing  contained  in  this  Act  shall
26    prevent  the  Director from publishing or making available to
27    the public  the  names  and  addresses  of  taxpayers  filing
28    returns   under  this  Act,  or  from  publishing  or  making
29    available reasonable statistics concerning the  operation  of
30    the  tax  wherein  the  contents  of returns are grouped into
31    aggregates in such a way that the  information  contained  in
32    any individual return shall not be disclosed.
 
                            -29-     LRB093 02375 SJM 02383 b
 1        And  provided,  that  nothing contained in this Act shall
 2    prevent the Director from  making  available  to  the  United
 3    States  Government  or  any  officer  or  agency thereof, for
 4    exclusively official purposes, information  received  by  the
 5    Department in the administration of this Act.
 6        The  furnishing  upon  request of the Auditor General, or
 7    his authorized agents, for official use, of returns filed and
 8    information related thereto under this Act is deemed to be an
 9    official purpose within the meaning of this Section.
10        The Director may make  available  to  any  State  agency,
11    including  the Illinois Supreme Court, which licenses persons
12    to engage  in  any  occupation,  information  that  a  person
13    licensed by such agency has failed to file returns under this
14    Act  or  pay  the tax, penalty and interest shown therein, or
15    has failed to pay any final assessment  of  tax,  penalty  or
16    interest due under this Act.  An assessment is final when all
17    proceedings  in  court  for  review  of  such assessment have
18    terminated or the time for the  taking  thereof  has  expired
19    without such proceedings being instituted.
20        The  Director  shall make available for public inspection
21    in the Department's principal office and for publication,  at
22    cost,  administrative decisions issued on or after January 1,
23    1995. These decisions are to be made available in a manner so
24    that the following taxpayer information is not disclosed:
25             (1)  The  names,   addresses,   and   identification
26        numbers of the taxpayer, related entities, and employees.
27             (2)  At  the  sole discretion of the Director, trade
28        secrets or other confidential information  identified  as
29        such by the taxpayer, no later than 30 days after receipt
30        of  an  administrative  decision,  by  such  means as the
31        Department shall provide by rule.
32        The Director shall determine the  appropriate  extent  of
33    the  deletions  allowed  in  paragraph  (2). In the event the
34    taxpayer does not submit deletions, the Director  shall  make
 
                            -30-     LRB093 02375 SJM 02383 b
 1    only the deletions specified in paragraph (1).
 2        The  Director  shall make available for public inspection
 3    and publication an administrative decision  within  180  days
 4    after  the  issuance of the administrative decision. The term
 5    "administrative decision" has the same meaning as defined  in
 6    Section  3-101 of Article III of the Code of Civil Procedure.
 7    Costs collected under this Section shall be paid into the Tax
 8    Compliance and Administration Fund.
 9        Nothing contained in this Act shall prevent the  Director
10    from  divulging  information  to  any  person  pursuant  to a
11    request or authorization  made  by  the  taxpayer  or  by  an
12    authorized representative of the taxpayer.
13    (Source: P.A. 90-491, eff. 1-1-98.)

14        Section  50.   The Water Company Invested Capital Tax Act
15    is amended by changing Section 11 as follows:

16        (35 ILCS 625/11) (from Ch. 120, par. 1421)
17        Sec. 11.  All information received by the Department from
18    returns filed under this  Act,  or  from  any  investigations
19    conducted  under  this Act, shall be confidential, except for
20    official purposes or pursuant  to  Section  2.5  of  the  Tax
21    Collection  Suit  Act,  and  any person who divulges any such
22    information in any manner, except in accordance with a proper
23    judicial order or as otherwise  provided  by  law,  shall  be
24    guilty of a Class B misdemeanor.
25        Nothing  contained in this Act shall prevent the Director
26    from publishing or making available to the public  the  names
27    and  addresses of taxpayers filing returns under this Act, or
28    from publishing or  making  available  reasonable  statistics
29    concerning  the  operation of the tax wherein the contents of
30    returns are grouped into aggregates in such a  way  that  the
31    information  contained  in any individual return shall not be
32    disclosed.
 
                            -31-     LRB093 02375 SJM 02383 b
 1        Nothing contained in this Act shall prevent the  Director
 2    from  making available to the United States Government or any
 3    officer or agency thereof, for exclusively official purposes,
 4    information received by the Department in the  administration
 5    of this Act.
 6        The  furnishing  upon  request of the Auditor General, or
 7    his authorized agents, for official use, of returns filed and
 8    information related thereto under this Act is deemed to be an
 9    official purpose within the meaning of this Section.
10        The Director may make  available  to  any  State  agency,
11    including  the Illinois Supreme Court, which licenses persons
12    to engage  in  any  occupation,  information  that  a  person
13    licensed by such agency has failed to file returns under this
14    Act  or  pay  the tax, penalty and interest shown therein, or
15    has failed to pay any final assessment  of  tax,  penalty  or
16    interest due under this Act.  An assessment is final when all
17    proceedings  in  court  for  review  of  such assessment have
18    terminated or the time for the  taking  thereof  has  expired
19    without such proceedings being instituted.
20        Nothing  contained in this Act shall prevent the Director
21    from divulging  information  to  any  person  pursuant  to  a
22    request  or  authorization  made  by  the  taxpayer  or by an
23    authorized representative of the taxpayer.
24    (Source: P.A. 90-491, eff. 1-1-98.)

25        Section 55.  The Telecommunications  Excise  Tax  Act  is
26    amended by changing Section 15 as follows:

27        (35 ILCS 630/15) (from Ch. 120, par. 2015)
28        Sec.   15.  Confidential  information.   All  information
29    received by the Department  from  returns  filed  under  this
30    Article,  or  from  any  investigations  conducted under this
31    Article, shall be confidential, except for official  purposes
32    or  pursuant  to  Section 2.5 of the Tax Collection Suit Act,
 
                            -32-     LRB093 02375 SJM 02383 b
 1    and any person who  divulges  any  such  information  in  any
 2    manner,  except in accordance with a proper judicial order or
 3    as otherwise provided by law, shall be guilty of  a  Class  B
 4    misdemeanor.
 5        Provided,  that  nothing  contained in this Article shall
 6    prevent the Director from publishing or making  available  to
 7    the  public the names and addresses of retailers or taxpayers
 8    filing returns under this  Article,  or  from  publishing  or
 9    making   available   reasonable   statistics  concerning  the
10    operation of the tax wherein  the  contents  of  returns  are
11    grouped  into  aggregates  in such a way that the information
12    contained in any individual return shall not be disclosed.
13        And provided, that  nothing  contained  in  this  Article
14    shall  prevent  the  Director  from  making  available to the
15    United States Government  or  the  government  of  any  other
16    state,  or  any  officer  or  agency thereof, for exclusively
17    official purposes, information received by the Department  in
18    the   administration   of   this   Article,   if  such  other
19    governmental  agency  agrees   to   divulge   requested   tax
20    information to the Department.
21        The  furnishing  upon  request of the Auditor General, or
22    his authorized agents, for official use, of returns filed and
23    information related thereto under this Article is  deemed  to
24    be an official purpose within the meaning of this Section.
25        The furnishing of financial information to a municipality
26    that  has  imposed  a  tax  under  the  Simplified  Municipal
27    Telecommunications   Tax  Act,  upon  request  of  the  chief
28    executive thereof, is an official purpose within the  meaning
29    of  this  Section,  provided  that the municipality agrees in
30    writing to the requirements of this Section.  Information  so
31    provided  shall  be subject to all confidentiality provisions
32    of this Section.  The written  agreement  shall  provide  for
33    reciprocity,   limitations   on   access,   disclosure,   and
34    procedures for requesting information.
 
                            -33-     LRB093 02375 SJM 02383 b
 1        The  Director  shall make available for public inspection
 2    in the Department's principal office and for publication,  at
 3    cost,  administrative decisions issued on or after January 1,
 4    1995. These decisions are to be made available in a manner so
 5    that the following taxpayer information is not disclosed:
 6             (1)  The  names,   addresses,   and   identification
 7        numbers of the taxpayer, related entities, and employees.
 8             (2)  At  the  sole discretion of the Director, trade
 9        secrets or other confidential information  identified  as
10        such by the taxpayer, no later than 30 days after receipt
11        of  an  administrative  decision,  by  such  means as the
12        Department shall provide by rule.
13        The Director shall determine the  appropriate  extent  of
14    the  deletions  allowed  in  paragraph  (2). In the event the
15    taxpayer does not submit deletions, the Director  shall  make
16    only the deletions specified in paragraph (1).
17        The  Director  shall make available for public inspection
18    and publication an administrative decision  within  180  days
19    after  the  issuance of the administrative decision. The term
20    "administrative decision" has the same meaning as defined  in
21    Section  3-101 of Article III of the Code of Civil Procedure.
22    Costs collected under this Section shall be paid into the Tax
23    Compliance and Administration Fund.
24        Nothing contained in this Act shall prevent the  Director
25    from  divulging  information  to  any  person  pursuant  to a
26    request or authorization  made  by  the  taxpayer  or  by  an
27    authorized representative of the taxpayer.
28    (Source: P.A. 92-526, eff. 1-1-03.)

29        Section   57.    The   Telecommunications  Infrastructure
30    Maintenance Fee Act is amended by changing Section  27.25  as
31    follows:

32        (35 ILCS 635/27.25)
 
                            -34-     LRB093 02375 SJM 02383 b
 1        Sec.  27.25.  Confidential  information;  exceptions. All
 2    information received by the  Department  from  returns  filed
 3    under  this  Act,  or from any investigations conducted under
 4    this Act, shall be confidential, except for official purposes
 5    or pursuant to Section 2.5 of the Tax  Collection  Suit  Act,
 6    and  any  person  who  divulges  any  such information in any
 7    manner, except in accordance with a proper judicial order  or
 8    as  otherwise  provided  by law, shall be guilty of a Class B
 9    misdemeanor.
10        Provided,  that  nothing  contained  in  this  Act  shall
11    prevent the Director from publishing or making  available  to
12    the  public  the  names  and  addresses of telecommunications
13    retailers filing returns under this Act, or  from  publishing
14    or  making  available  reasonable  statistics  concerning the
15    operation of the fees wherein the  contents  of  returns  are
16    grouped  into  aggregates  in such a way that the information
17    contained in any individual return shall not be disclosed.
18        And provided, that nothing contained in  this  Act  shall
19    prevent  the  Director  from  making  available to the United
20    States Government or  any  officer  or  agency  thereof,  for
21    exclusively  official  purposes,  information received by the
22    Department in the administration of this Act.
23        The furnishing upon request of the  Auditor  General,  or
24    his  or  her  authorized agents, for official use, of returns
25    filed and information  related  thereto  under  this  Act  is
26    deemed  to  be an official purpose within the meaning of this
27    Section.
28        The Director may make  available  to  any  State  agency,
29    including  the Illinois Supreme Court, which licenses persons
30    to engage  in  any  occupation,  information  that  a  person
31    licensed by such agency has failed to file returns under this
32    Act  or pay the fees, penalty, and interest shown therein, or
33    has failed to pay any final assessment of fees,  penalty,  or
34    interest  due under this Act. An assessment is final when all
 
                            -35-     LRB093 02375 SJM 02383 b
 1    proceedings in court  for  review  of  such  assessment  have
 2    terminated  or  the  time  for the taking thereof has expired
 3    without such proceedings being instituted.
 4        The Director shall make available for  public  inspection
 5    in  the Department's principal office and for publication, at
 6    cost, administrative decisions issued on or after January  1,
 7    1998.   These  decisions are to be made available in a manner
 8    so that the following taxpayer information is not disclosed:
 9             (1)  The  names,   addresses,   and   identification
10        numbers of the taxpayer, related entities, and employees.
11             (2)  At  the  sole discretion of the Director, trade
12        secrets or other confidential information  identified  as
13        such by the taxpayer, no later than 30 days after receipt
14        of  an  administrative  decision,  by  such  means as the
15        Department shall provide by rule.
16        The Director shall determine the  appropriate  extent  of
17    the  deletions  allowed  in  paragraph (2).  In the event the
18    taxpayer does not submit deletions, the Director  shall  make
19    only the deletions specified in paragraph (1).
20        The  Director  shall make available for public inspection
21    and publication an administrative decision  within  180  days
22    after  the issuance of the administrative decision.  The term
23    "administrative decision" has the same meaning as defined  in
24    Section  3-101 of Article III of the Code of Civil Procedure.
25    Costs collected under this Section shall be paid into the Tax
26    Compliance and Administration Fund.
27    (Source: P.A. 90-562, eff. 12-16-97.)

28        Section 60.  The Tax Collection Suit Act  is  amended  by
29    adding Section 2.5 as follows:

30        (35 ILCS 705/2.5 new)
31        Sec.  2.5.  Collection  efforts  of  the  Department.  In
32    addition to any methods to collect delinquent taxes that  are
 
                            -36-     LRB093 02375 SJM 02383 b
 1    authorized by the Illinois Income Tax Act, the Department may
 2    contract  with  private  collection entities, make public any
 3    personal information gathered by the Department, or implement
 4    other  methods  of  collection  deemed   necessary   by   the
 5    Department.
 6        Before   personal   information   is   made  public,  the
 7    Department  shall  give  a  30-day  written  notice  to   the
 8    delinquent   party.    If   the  delinquent  party  pays  the
 9    delinquency or makes arrangements with the Department to  pay
10    the  delinquency, then the Department shall keep the personal
11    information confidential.

12        Section  99.  Effective  date.   This  Act  takes  effect
13    January 1, 2004.