Bill Status of SB3141 100th General Assembly
Short Description: USE/OCC/CIG TX-BOOKS & RECORDS
Sen. Karen McConnaughay
| 4/18/2018||Senate||Placed on Calendar Order of 3rd Reading April 19, 2018|
Statutes Amended In Order of Appearance
Synopsis As Introduced
Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, the Cigarette Tax Act, and the Cigarette Use Tax Act. Provides that a taxpayer is prohibited from introducing into evidence in a proceeding before the Department of Revenue, Tax Tribunal, or court any books or records that the taxpayer failed to produce to the Department for examination, unless the books and records are received by the Department no less than 5 business days prior to seeking introduction of the books and records in the proceeding. Sets forth penalties for failure to keep or produce certain books and records. Requires distributors and secondary distributors who purchase cigarettes for shipment into Illinois from a point outside this State to make the invoices available for inspection upon demand by a duly authorized employee of the Department. Provides that the Department may assess taxes, penalties, and interest on original packages of cigarettes that do not contain property tax stamps. Provides that, if a person fails to produce records for inspection by the Department upon request, a prima facie presumption shall arise that the person has failed to keep the records so required. Provides that the sale of individual or loose cigarettes is prohibited. Amends the Tobacco Products Tax Act of 1995 to make changes concerning penalties for failure to keep and produce books and records. Effective immediately.
|Date||Chamber|| Action|| 2/15/2018||Senate||Filed with Secretary by Sen. Karen McConnaughay|| 2/15/2018||Senate||First Reading|| 2/15/2018||Senate||Referred to Assignments|| 2/27/2018||Senate||Assigned to Revenue|| 4/12/2018||Senate||Do Pass Revenue; 009-000-000|| 4/12/2018||Senate||Placed on Calendar Order of 2nd Reading April 17, 2018|| 4/18/2018||Senate||Second Reading|| 4/18/2018||Senate||Placed on Calendar Order of 3rd Reading April 19, 2018|| 4/20/2018||Senate||Senate Floor Amendment No. 1 Filed with Secretary by Sen. Karen McConnaughay|| 4/20/2018||Senate||Senate Floor Amendment No. 1 Referred to Assignments|