Rep. Anthony DeLuca

Filed: 5/14/2015

 

 


 

 


 
09900SB0507ham002LRB099 03049 HLH 35539 a

1
AMENDMENT TO SENATE BILL 507

2    AMENDMENT NO. ______. Amend Senate Bill 507, AS AMENDED,
3with reference to page and line numbers of House Amendment No.
41, on page 5, immediately below line 6, by inserting the
5following:
 
6    "Section 7. The Service Use Tax Act is amended by changing
7Section 12 as follows:
 
8    (35 ILCS 110/12)  (from Ch. 120, par. 439.42)
9    Sec. 12. Applicability of Retailers' Occupation Tax Act and
10Uniform Penalty and Interest Act. All of the provisions of
11Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 1o, 2-6, 2-12,
122-54, 2a, 2b, 2c, 3 (except as to the disposition by the
13Department of the money collected under this Act), 4 (except
14that the time limitation provisions shall run from the date
15when gross receipts are received), 5 (except that the time
16limitation provisions on the issuance of notices of tax

 

 

09900SB0507ham002- 2 -LRB099 03049 HLH 35539 a

1liability shall run from the date when the tax is due rather
2than from the date when gross receipts are received and except
3that in the case of a failure to file a return required by this
4Act, no notice of tax liability shall be issued on and after
5July 1 and January 1 covering tax due with that return during
6any month or period more than 6 years before that July 1 or
7January 1, respectively), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 5k,
85l, 6d, 7, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax
9Act which are not inconsistent with this Act, and Section 3-7
10of the Uniform Penalty and Interest Act, shall apply, as far as
11practicable, to the subject matter of this Act to the same
12extent as if such provisions were included herein.
13(Source: P.A. 98-1098, eff. 8-26-14.)".