(35 ILCS 635/27.25)
Confidential information; exceptions.
information received by the Department from returns filed under
this Act, or from any investigations conducted under this Act,
shall be confidential, except for official purposes, and any
person who divulges any such information in any manner, except in
accordance with a proper judicial order or as otherwise provided
by law, shall be guilty of a Class B misdemeanor.
Provided, that nothing contained in this Act shall prevent
the Director from publishing or making available to the public
the names and addresses of telecommunications retailers filing returns under
Act, or from publishing or making available reasonable statistics
concerning the operation of the fees wherein the contents of
returns are grouped into aggregates in such a way that the
information contained in any individual return shall not be
And provided, that nothing contained in this Act shall
prevent the Director from making available to the United States
Government or any officer or agency thereof, for exclusively
official purposes, information received by the Department in the
administration of this Act.
The furnishing upon request of the Auditor General, or his or her
authorized agents, for official use, of returns filed and
information related thereto under this Act is deemed to be an
official purpose within the meaning of this Section.
The Director may make available to any State agency,
including the Illinois Supreme Court, which licenses persons to
engage in any occupation, information that a person licensed by
such agency has failed to file returns under this Act or pay the
fees, penalty, and interest shown therein, or has failed to pay
any final assessment of fees, penalty, or interest due under this
Act. An assessment is final when all proceedings in court for
review of such assessment have terminated or the time for the
taking thereof has expired without such proceedings being
The Director shall make available for public inspection in the Department's
principal office and for publication, at cost, administrative decisions issued
on or after January 1, 1998. These decisions are to be made available in a
manner so that the following taxpayer information is not disclosed:
(1) The names, addresses, and identification numbers
The Director shall determine the appropriate extent of the deletions allowed
in paragraph (2). In the event the taxpayer does not submit deletions, the
Director shall make only the deletions specified in paragraph (1).
The Director shall make available for public inspection and publication an
administrative decision within 180 days after the issuance of the
administrative decision. The term "administrative decision" has the same
meaning as defined in Section 3-101 of Article III of the Code of Civil
Procedure. Costs collected under this Section shall be paid into the Tax
Compliance and Administration Fund.
(Source: P.A. 90-562, eff. 12-16-97.)