(20 ILCS 1605/10.1a) (from Ch. 120, par. 1160.1a)
Sec. 10.1a. In addition to other grounds specified in this Act, the Department
shall refuse to issue and shall suspend the license of any lottery
sales agency who fails to file a return, or to pay the tax, penalty or
interest shown in a filed return, or to pay any final assessment of tax,
penalty or interest, as required by any tax Act administered by the
Department of Revenue, until such time as the requirements of any
such tax Act are satisfied, unless the agency is contesting, in accordance
with the procedures established by the appropriate revenue Act, its
liability for the tax or the amount of tax. The Department shall
affirmatively verify the tax status of every sales agency before issuing or
renewing a license. For purposes of this Section, a sales agency shall not
be considered delinquent in the payment of a tax if the agency (a) has
entered into an agreement with the Department of Revenue for the payment of
all such taxes that are due and (b) is in compliance with the agreement.
(Source: P.A. 97-464, eff. 10-15-11.)
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