(35 ILCS 405/16) (from Ch. 120, par. 405A-16)
Sec. 16.
Duty of Attorney General; failure to pay tax; proceedings.
(a) Duty of the Attorney General. It is the duty of the Attorney
General to exercise general
supervision over the assessment and collection of the tax provided in this
Act, and in the discharge of that duty, the Attorney General may prescribe
rules and regulations as are deemed necessary and may institute and
prosecute suits and proceedings as may be necessary and proper,
appearing therein for that purpose; and it shall be the duty of the several
State's Attorneys to render assistance when requested by the Attorney
General to do so. The Attorney General shall determine and assess the tax
as provided for in this Act.
(b) Disclosure of federal return information. When receipt of estate
tax information from the Internal Revenue Service under the Agreement on
Coordination of Tax Administration between the Internal Revenue Service and the
Attorney General discloses possible Illinois estate tax liability, any person
possessing federal estate tax information shall be required to submit such
information to the Attorney General upon request to enable the Attorney General
to audit the return or Internal Revenue
Service audit adjustments and to determine whether any tax, penalty, or
interest is due the State of Illinois where such return information has not
been filed with the Attorney General. A claim of confidentiality under Section
48.1 of the Illinois Banking Act shall not prohibit or preclude the
dissemination of tax information required under this Section and shall not
constitute grounds for failing or refusing to surrender such tax information to
the Attorney General in the administration and enforcement of this Act. Any
tax information submitted in compliance with this Section shall be treated and
afforded with the same confidentiality as a return filed under the Act.
(Source: P.A. 91-150, eff. 7-16-99.)
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