(35 ILCS 5/503) (from Ch. 120, par. 5-503)
Sec. 503. Signing of returns and notices.
(a) Signature presumed authentic. The fact that an individual's name
is signed to a return or notice shall be prima facie evidence for all
purposes that such document was actually signed by such individual. If a
return is prepared by an income tax return preparer for a taxpayer, that
preparer shall sign the return as the preparer of that return and include his or her PTIN, as defined in the State Tax Preparer Oversight Act, on the return.
If a return is transmitted to the Department electronically, the
Department may presume that the electronic return originator has obtained
and is transmitting a valid signature document pursuant to the rules
promulgated by the Department for the electronic filing of tax returns, or
the Department may authorize electronic return originators to maintain the
signature documents and associated documentation, subject to the Department's
right of inspection at any time without notice, rather than transmitting those
documents to the Department, and
the Department may process the return.
(b) Corporations. A return or notice required of a corporation shall
be signed by the president, vice-president, treasurer or any other officer
duly authorized so to act or, in the case of a limited liability company, by
a manager or member. In the case of a return or notice made for a
corporation by a fiduciary pursuant to the provisions of Section 502(b)(4), such fiduciary shall sign such document. The fact that an
individual's name is signed to a return or notice shall be prima facie
evidence that such individual is authorized to sign such document on behalf
of the corporation.
(c) Partnerships. A return or notice of a partnership shall be signed
by any one of the partners or, in the case of a limited liability company, by
a manager or member. The fact that a partner's name is signed to a
return or notice shall be prima facie evidence that such individual is
authorized to sign such document on behalf of the partnership or limited
liability company.
(d) Joint fiduciaries. A return or notice signed by one of two or
more joint fiduciaries will comply with the requirements of this Act. The
fact that a fiduciary's name is signed to such document shall be prima
facie evidence that such fiduciary is authorized to sign such document on
behalf of the person from whom it is required.
(e) Failure to sign a return. If a taxpayer fails to sign a return
within 30 days after proper notice and demand for signature by
the
Department, the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed. Any overpayment of tax shown
on the face of an unsigned return shall be considered forfeited if after
notice and demand for signature by the Department the taxpayer fails to
provide a signature and 3 years have passed from the date the return was
filed. An overpayment of tax refunded to a taxpayer whose return was
filed electronically shall be considered an erroneous refund under Section
912 of this Act if, after proper notice and demand by the
Department, the taxpayer fails to provide a required signature document.
A notice and demand for signature in the case of a return
reflecting an overpayment may be made by first class mail. This subsection
(e) shall apply to all returns filed pursuant to the Illinois Income Tax Act
since 1969.
(Source: P.A. 99-641, eff. 1-1-17.)
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