(40 ILCS 5/21-113) (from Ch. 108 1/2, par. 21-113)
Sec. 21-113.
Tax audit.
(1) Upon failure or refusal of any covered
political subdivision or retirement system to submit wage reports and pay
amounts due the State Agency on covered wages paid prior to January 1,
1987 in accordance with the terms of its agreement or applicable
regulations, the State Agency after giving notice may order the entity to
make its payroll books and related records available at the office of the
State Agency in Springfield, or at the business office of the entity as the
State Agency shall direct, and may audit those books and records to determine
the liability for reporting wages, the amount of contributions
due, the late filing penalty, and the federal interest
charge. The expenses incurred by the State
Agency to conduct the audit may be included in the amount due.
(2) Upon completion of the audit, the entity shall be given an opportunity
to make payment of the amount due. In the event of refusal to make
payment, the State Agency shall then certify the amount to be collected to
the State Comptroller who shall deduct such amounts or any part thereof
from any State funds to which the entity may be entitled. Upon exercising
the State's right of setoff, the Comptroller shall pay amounts so deducted
to the State Agency.
(3) If State funds are not available from which setoff can be made by
the Comptroller, the State Agency may proceed by instituting action in
the appropriate circuit court against the defaulting entity
to recover the amount due.
(Source: P.A. 85-442.)
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