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91_HB0825
LRB9102795KSpr
1 AN ACT in relation to taxes, amending named Acts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Illinois Income Tax Act is amended by
5 changing Section 917 as follows:
6 (35 ILCS 5/917) (from Ch. 120, par. 9-917)
7 Sec. 917. Confidentiality and information sharing.
8 (a) Confidentiality. Except as provided in this Section,
9 all information received by the Department from returns filed
10 under this Act, or from any investigation conducted under the
11 provisions of this Act, shall be confidential, except for
12 official purposes within the Department or pursuant to
13 official procedures for collection of any State tax or
14 pursuant to an investigation or audit by the Illinois State
15 Scholarship Commission of a delinquent student loan or
16 monetary award or enforcement of any civil or criminal
17 penalty or sanction imposed by this Act or by another statute
18 imposing a State tax, and any person who divulges any such
19 information in any manner, except for such purposes and
20 pursuant to order of the Director or in accordance with a
21 proper judicial order, shall be guilty of a Class A
22 misdemeanor. However, the provisions of this paragraph are
23 not applicable to information furnished to a licensed
24 attorney representing the taxpayer where an appeal or a
25 protest has been filed on behalf of the taxpayer.
26 (b) Public information. Nothing contained in this Act
27 shall prevent the Director from publishing or making
28 available to the public the names and addresses of persons
29 filing returns under this Act, or from publishing or making
30 available reasonable statistics concerning the operation of
31 the tax wherein the contents of returns are grouped into
-2- LRB9102795KSpr
1 aggregates in such a way that the information contained in
2 any individual return shall not be disclosed.
3 (c) Governmental agencies. The Director may make
4 available to the Secretary of the Treasury of the United
5 States or his delegate, or the proper officer or his delegate
6 of any other state imposing a tax upon or measured by income,
7 for exclusively official purposes, information received by
8 the Department in the administration of this Act, but such
9 permission shall be granted only if the United States or such
10 other state, as the case may be, grants the Department
11 substantially similar privileges. The Director may exchange
12 information with the Illinois Department of Public Aid and
13 the Department of Human Services (acting as successor to the
14 Department of Public Aid under the Department of Human
15 Services Act) for the purpose of verifying sources and
16 amounts of income and for other purposes directly connected
17 with the administration of this Act and the Illinois Public
18 Aid Code. The Director may exchange information with the
19 Director of the Department of Employment Security for the
20 purpose of verifying sources and amounts of income and for
21 other purposes directly connected with the administration of
22 this Act and Acts administered by the Department of
23 Employment Security. The Director may make available to the
24 Illinois Industrial Commission information regarding
25 employers for the purpose of verifying the insurance coverage
26 required under the Workers' Compensation Act and Workers'
27 Occupational Diseases Act.
28 The Director may make available to any State agency,
29 including the Illinois Supreme Court, which licenses persons
30 to engage in any occupation, information that a person
31 licensed by such agency has failed to file returns under this
32 Act or pay the tax, penalty and interest shown therein, or
33 has failed to pay any final assessment of tax, penalty or
34 interest due under this Act. The Director may also make
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1 available to the Secretary of State information that a
2 corporation which has been issued a certificate of
3 incorporation by the Secretary of State has failed to file
4 returns under this Act or pay the tax, penalty and interest
5 shown therein, or has failed to pay any final assessment of
6 tax, penalty or interest due under this Act. The Director may
7 also make available to the Secretary of State information
8 that a person who has been issued a driver's license under
9 the Illinois Vehicle Code has failed to file returns under
10 this Act or pay the tax, penalty, and interest shown on those
11 forms, or has failed to pay any final assessment of tax,
12 penalty, or interest due under this Act. An assessment is
13 final when all proceedings in court for review of such
14 assessment have terminated or the time for the taking thereof
15 has expired without such proceedings being instituted. For
16 taxable years ending on or after December 31, 1987, the
17 Director may make available to the Director or principal
18 officer of any Department of the State of Illinois,
19 information that a person employed by such Department has
20 failed to file returns under this Act or pay the tax, penalty
21 and interest shown therein. For purposes of this paragraph,
22 the word "Department" shall have the same meaning as provided
23 in Section 3 of the State Employees Group Insurance Act of
24 1971.
25 (d) The Director shall make available for public
26 inspection in the Department's principal office and for
27 publication, at cost, administrative decisions issued on or
28 after January 1, 1995. These decisions are to be made
29 available in a manner so that the following taxpayer
30 information is not disclosed:
31 (1) The names, addresses, and identification
32 numbers of the taxpayer, related entities, and employees.
33 (2) At the sole discretion of the Director, trade
34 secrets or other confidential information identified as
-4- LRB9102795KSpr
1 such by the taxpayer, no later than 30 days after receipt
2 of an administrative decision, by such means as the
3 Department shall provide by rule.
4 The Director shall determine the appropriate extent of
5 the deletions allowed in paragraph (2). In the event the
6 taxpayer does not submit deletions, the Director shall make
7 only the deletions specified in paragraph (1).
8 The Director shall make available for public inspection
9 and publication an administrative decision within 180 days
10 after the issuance of the administrative decision. The term
11 "administrative decision" has the same meaning as defined in
12 Section 3-101 of Article III of the Code of Civil Procedure.
13 Costs collected under this Section shall be paid into the Tax
14 Compliance and Administration Fund.
15 (Source: P.A. 88-669, eff. 11-29-94; 89-507, eff. 7-1-97.)
16 Section 10. The Retailers' Occupation Tax Act is amended
17 by changing Section 11 as follows:
18 (35 ILCS 120/11) (from Ch. 120, par. 450)
19 Sec. 11. All information received by the Department from
20 returns filed under this Act, or from any investigation
21 conducted under this Act, shall be confidential, except for
22 official purposes, and any person who divulges any such
23 information in any manner, except in accordance with a proper
24 judicial order or as otherwise provided by law, shall be
25 guilty of a Class B misdemeanor.
26 Nothing in this Act prevents the Director of Revenue from
27 publishing or making available to the public the names and
28 addresses of persons filing returns under this Act, or
29 reasonable statistics concerning the operation of the tax by
30 grouping the contents of returns so the information in any
31 individual return is not disclosed.
32 Nothing in this Act prevents the Director of Revenue from
-5- LRB9102795KSpr
1 divulging to the United States Government or the government
2 of any other state, or any village that does not levy any
3 real property taxes for village operations and that receives
4 more than 60% of its general corporate revenue from taxes
5 under the Use Tax Act, the Service Use Tax Act, the Service
6 Occupation Tax Act, and the Retailers' Occupation Tax Act, or
7 any officer or agency thereof, for exclusively official
8 purposes, information received by the Department in
9 administering this Act, provided that such other governmental
10 agency agrees to divulge requested tax information to the
11 Department.
12 The Department's furnishing of information derived from a
13 taxpayer's return or from an investigation conducted under
14 this Act to the surety on a taxpayer's bond that has been
15 furnished to the Department under this Act, either to provide
16 notice to such surety of its potential liability under the
17 bond or, in order to support the Department's demand for
18 payment from such surety under the bond, is an official
19 purpose within the meaning of this Section.
20 The furnishing upon request of information obtained by
21 the Department from returns filed under this Act or
22 investigations conducted under this Act to the Illinois
23 Liquor Control Commission for official use is deemed to be an
24 official purpose within the meaning of this Section.
25 Notice to a surety of potential liability shall not be
26 given unless the taxpayer has first been notified, not less
27 than 10 days prior thereto, of the Department's intent to so
28 notify the surety.
29 The furnishing upon request of the Auditor General, or
30 his authorized agents, for official use, of returns filed and
31 information related thereto under this Act is deemed to be an
32 official purpose within the meaning of this Section.
33 Where an appeal or a protest has been filed on behalf of
34 a taxpayer, the furnishing upon request of the attorney for
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1 the taxpayer of returns filed by the taxpayer and information
2 related thereto under this Act is deemed to be an official
3 purpose within the meaning of this Section.
4 The furnishing of financial information to a home rule
5 unit that has imposed a tax similar to that imposed by this
6 Act pursuant to its home rule powers, or to any village that
7 does not levy any real property taxes for village operations
8 and that receives more than 60% of its general corporate
9 revenue from taxes under the Use Tax Act, the Service Use Tax
10 Act, the Service Occupation Tax Act, and the Retailers'
11 Occupation Tax Act, upon request of the Chief Executive
12 thereof, is an official purpose within the meaning of this
13 Section, provided the home rule unit or village that does
14 not levy any real property taxes for village operations and
15 that receives more than 60% of its general corporate revenue
16 from taxes under the Use Tax Act, the Service Use Tax Act,
17 the Service Occupation Tax Act, and the Retailers' Occupation
18 Tax Act agrees in writing to the requirements of this
19 Section.
20 For a village that does not levy any real property taxes
21 for village operations and that receives more than 60% of its
22 general corporate revenue from taxes under the Use Tax Act,
23 Service Use Tax Act, Service Occupation Tax Act, and
24 Retailers' Occupation Tax Act, the officers eligible to
25 receive information from the Department of Revenue under this
26 Section are the village manager and the chief financial
27 officer of the village.
28 Information so provided shall be subject to all
29 confidentiality provisions of this Section. The written
30 agreement shall provide for reciprocity, limitations on
31 access, disclosure, and procedures for requesting
32 information.
33 The Director may make available to any State agency,
34 including the Illinois Supreme Court, which licenses persons
-7- LRB9102795KSpr
1 to engage in any occupation, information that a person
2 licensed by such agency has failed to file returns under this
3 Act or pay the tax, penalty and interest shown therein, or
4 has failed to pay any final assessment of tax, penalty or
5 interest due under this Act. The Director may also make
6 available to the Secretary of State information that a
7 limited liability company, which has filed articles of
8 organization with the Secretary of State, or corporation
9 which has been issued a certificate of incorporation by the
10 Secretary of State has failed to file returns under this Act
11 or pay the tax, penalty and interest shown therein, or has
12 failed to pay any final assessment of tax, penalty or
13 interest due under this Act. The Director may also make
14 available to the Secretary of State information that a person
15 who has been issued a driver's license under the Illinois
16 Vehicle Code has failed to file returns under this Act or pay
17 the tax, penalty, and interest shown on those forms, or has
18 failed to pay any final assessment of tax, penalty, or
19 interest due under this Act. An assessment is final when all
20 proceedings in court for review of such assessment have
21 terminated or the time for the taking thereof has expired
22 without such proceedings being instituted.
23 The Director shall make available for public inspection
24 in the Department's principal office and for publication, at
25 cost, administrative decisions issued on or after January 1,
26 1995. These decisions are to be made available in a manner so
27 that the following taxpayer information is not disclosed:
28 (1) The names, addresses, and identification
29 numbers of the taxpayer, related entities, and employees.
30 (2) At the sole discretion of the Director, trade
31 secrets or other confidential information identified as
32 such by the taxpayer, no later than 30 days after receipt
33 of an administrative decision, by such means as the
34 Department shall provide by rule.
-8- LRB9102795KSpr
1 The Director shall determine the appropriate extent of
2 the deletions allowed in paragraph (2). In the event the
3 taxpayer does not submit deletions, the Director shall make
4 only the deletions specified in paragraph (1).
5 The Director shall make available for public inspection
6 and publication an administrative decision within 180 days
7 after the issuance of the administrative decision. The term
8 "administrative decision" has the same meaning as defined in
9 Section 3-101 of Article III of the Code of Civil Procedure.
10 Costs collected under this Section shall be paid into the Tax
11 Compliance and Administration Fund.
12 (Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-89, eff.
13 6-30-95.)
14 Section 15. The Cigarette Tax Act is amended by changing
15 Section 10b as follows:
16 (35 ILCS 130/10b) (from Ch. 120, par. 453.10b)
17 Sec. 10b. All information received by the Department
18 from returns filed under this Act, or from any investigation
19 conducted under this Act, shall be confidential, except for
20 official purposes, and any person who divulges any such
21 information in any manner, except in accordance with a proper
22 judicial order or as otherwise provided by law, shall be
23 guilty of a Class A misdemeanor.
24 Nothing in this Act prevents the Director of Revenue from
25 publishing or making available to the public the names and
26 addresses of persons filing returns under this Act, or
27 reasonable statistics concerning the operation of the tax by
28 grouping the contents of returns so that the information in
29 any individual return is not disclosed.
30 Nothing in this Act prevents the Director of Revenue from
31 divulging to the United States Government or the government
32 of any other state, or any officer or agency thereof, for
-9- LRB9102795KSpr
1 exclusively official purposes, information received by the
2 Department in administering this Act, provided that such
3 other governmental agency agrees to divulge requested tax
4 information to the Department.
5 The furnishing upon request of the Auditor General, or
6 his authorized agents, for official use, of returns filed and
7 information related thereto under this Act is deemed to be an
8 official purpose within the meaning of this Section.
9 The furnishing of financial information to a home rule
10 unit with a population in excess of 2,000,000 that has
11 imposed a tax similar to that imposed by this Act under its
12 home rule powers, upon request of the Chief Executive of the
13 home rule unit, is an official purpose within the meaning of
14 this Section, provided the home rule unit agrees in writing
15 to the requirements of this Section. Information so provided
16 is subject to all confidentiality provisions of this Section.
17 The written agreement shall provide for reciprocity,
18 limitations on access, disclosure, and procedures for
19 requesting information.
20 The Director may make available to any State agency,
21 including the Illinois Supreme Court, which licenses persons
22 to engage in any occupation, information that a person
23 licensed by such agency has failed to file returns under this
24 Act or pay the tax, penalty and interest shown therein, or
25 has failed to pay any final assessment of tax, penalty or
26 interest due under this Act. The Director may also make
27 available to the Secretary of State information that a person
28 who has been issued a driver's license under the Illinois
29 Vehicle Code has failed to file returns under this Act or pay
30 the tax, penalty, and interest shown on those forms, or has
31 failed to pay any final assessment of tax, penalty, or
32 interest due under this Act. An assessment is final when all
33 proceedings in court for review of such assessment have
34 terminated or the time for the taking thereof has expired
-10- LRB9102795KSpr
1 without such proceedings being instituted.
2 The Director shall make available for public inspection
3 in the Department's principal office and for publication, at
4 cost, administrative decisions issued on or after January 1,
5 1995. These decisions are to be made available in a manner so
6 that the following taxpayer information is not disclosed:
7 (1) The names, addresses, and identification
8 numbers of the taxpayer, related entities, and employees.
9 (2) At the sole discretion of the Director, trade
10 secrets or other confidential information identified as
11 such by the taxpayer, no later than 30 days after receipt
12 of an administrative decision, by such means as the
13 Department shall provide by rule.
14 The Director shall determine the appropriate extent of
15 the deletions allowed in paragraph (2). In the event the
16 taxpayer does not submit deletions, the Director shall make
17 only the deletions specified in paragraph (1).
18 The Director shall make available for public inspection
19 and publication an administrative decision within 180 days
20 after the issuance of the administrative decision. The term
21 "administrative decision" has the same meaning as defined in
22 Section 3-101 of Article III of the Code of Civil Procedure.
23 Costs collected under this Section shall be paid into the Tax
24 Compliance and Administration Fund.
25 (Source: P.A. 88-669, eff. 11-29-94.)
26 Section 20. The Cigarette Use Tax Act is amended by
27 changing Section 20 as follows:
28 (35 ILCS 135/20) (from Ch. 120, par. 453.50)
29 Sec. 20. All information received by the Department
30 from returns filed under this Act, or from any investigation
31 conducted under this Act, shall be confidential, except for
32 official purposes, and any person who divulges any such
-11- LRB9102795KSpr
1 information in any manner, except in accordance with a proper
2 judicial order or as otherwise provided by law, shall be
3 guilty of a Class A misdemeanor.
4 Nothing in this Act prevents the Director of Revenue from
5 publishing or making available to the public the names and
6 addresses of persons filing returns under this Act, or
7 reasonable statistics concerning the operation of the tax by
8 grouping the contents of returns so that the information in
9 any individual return is not disclosed.
10 Nothing in this Act prevents the Director of Revenue from
11 divulging to the United States Government or the government
12 of any other state, or any officer or agency thereof, for
13 exclusively official purposes, information received by the
14 Department in administering this Act, provided that such
15 other governmental agency agrees to divulge requested tax
16 information to the Department.
17 The furnishing upon request of the Auditor General, or
18 his authorized agents, for official use, of returns filed and
19 information related thereto under this Act is deemed to be an
20 official purpose within the meaning of this Section.
21 The furnishing of financial information to a home rule
22 unit with a population in excess of 2,000,000 that has
23 imposed a tax similar to that imposed by this Act under its
24 home rule powers, upon request of the Chief Executive of the
25 home rule unit, is an official purpose within the meaning of
26 this Section, provided the home rule unit agrees in writing
27 to the requirements of this Section. Information so provided
28 is subject to all confidentiality provisions of this Section.
29 The written agreement shall provide for reciprocity,
30 limitations on access, disclosure, and procedures for
31 requesting information.
32 The Director may make available to any State agency,
33 including the Illinois Supreme Court, which licenses persons
34 to engage in any occupation, information that a person
-12- LRB9102795KSpr
1 licensed by such agency has failed to file returns under this
2 Act or pay the tax, penalty and interest shown therein, or
3 has failed to pay any final assessment of tax, penalty or
4 interest due under this Act. The Director may also make
5 available to the Secretary of State information that a person
6 who has been issued a driver's license under the Illinois
7 Vehicle Code has failed to file returns under this Act or pay
8 the tax, penalty, and interest shown on those forms, or has
9 failed to pay any final assessment of tax, penalty, or
10 interest due under this Act. An assessment is final when all
11 proceedings in court for review of such assessment have
12 terminated or the time for the taking thereof has expired
13 without such proceedings being instituted.
14 The Director shall make available for public inspection
15 in the Department's principal office and for publication, at
16 cost, administrative decisions issued on or after January 1,
17 1995. These decisions are to be made available in a manner so
18 that the following taxpayer information is not disclosed:
19 (1) The names, addresses, and identification
20 numbers of the taxpayer, related entities, and employees.
21 (2) At the sole discretion of the Director, trade
22 secrets or other confidential information identified as
23 such by the taxpayer, no later than 30 days after receipt
24 of an administrative decision, by such means as the
25 Department shall provide by rule.
26 The Director shall determine the appropriate extent of
27 the deletions allowed in paragraph (2). In the event the
28 taxpayer does not submit deletions, the Director shall make
29 only the deletions specified in paragraph (1).
30 The Director shall make available for public inspection
31 and publication an administrative decision within 180 days
32 after the issuance of the administrative decision. The term
33 "administrative decision" has the same meaning as defined in
34 Section 3-101 of Article III of the Code of Civil Procedure.
-13- LRB9102795KSpr
1 Costs collected under this Section shall be paid into the Tax
2 Compliance and Administration Fund.
3 (Source: P.A. 88-669, eff. 11-29-94.)
4 Section 25. The Messages Tax Act is amended by changing
5 Section 11 as follows:
6 (35 ILCS 610/11) (from Ch. 120, par. 467.11)
7 Sec. 11. All information received by the Department from
8 returns filed under this Act, or from any investigations
9 conducted under this Act, shall be confidential, except for
10 official purposes, and any person who divulges any such
11 information in any manner, except in accordance with a proper
12 judicial order or as otherwise provided by law, shall be
13 guilty of a Class B misdemeanor.
14 Provided, that nothing contained in this Act shall
15 prevent the Director from publishing or making available to
16 the public the names and addresses of taxpayers filing
17 returns under this Act, or from publishing or making
18 available reasonable statistics concerning the operation of
19 the tax wherein the contents of returns are grouped into
20 aggregates in such a way that the information contained in
21 any individual return shall not be disclosed.
22 And provided, that nothing contained in this Act shall
23 prevent the Director from making available to the United
24 States Government or any officer or agency thereof, for
25 exclusively official purposes, information received by the
26 Department in the administration of this Act.
27 The furnishing upon request of the Auditor General, or
28 his authorized agents, for official use, of returns filed and
29 information related thereto under this Act is deemed to be an
30 official purpose within the meaning of this Section.
31 The Director may make available to any State agency,
32 including the Illinois Supreme Court, which licenses persons
-14- LRB9102795KSpr
1 to engage in any occupation, information that a person
2 licensed by such agency has failed to file returns under this
3 Act or pay the tax, penalty and interest shown therein, or
4 has failed to pay any final assessment of tax, penalty or
5 interest due under this Act. The Director may also make
6 available to the Secretary of State information that a person
7 who has been issued a driver's license under the Illinois
8 Vehicle Code has failed to file returns under this Act or pay
9 the tax, penalty, and interest shown on those forms, or has
10 failed to pay any final assessment of tax, penalty, or
11 interest due under this Act. An assessment is final when all
12 proceedings in court for review of such assessment have
13 terminated or the time for the taking thereof has expired
14 without such proceedings being instituted.
15 The Director shall make available for public inspection
16 in the Department's principal office and for publication, at
17 cost, administrative decisions issued on or after January 1,
18 1995. These decisions are to be made available in a manner so
19 that the following taxpayer information is not disclosed:
20 (1) The names, addresses, and identification
21 numbers of the taxpayer, related entities, and employees.
22 (2) At the sole discretion of the Director, trade
23 secrets or other confidential information identified as
24 such by the taxpayer, no later than 30 days after receipt
25 of an administrative decision, by such means as the
26 Department shall provide by rule.
27 The Director shall determine the appropriate extent of
28 the deletions allowed in paragraph (2). In the event the
29 taxpayer does not submit deletions, the Director shall make
30 only the deletions specified in paragraph (1).
31 The Director shall make available for public inspection
32 and publication an administrative decision within 180 days
33 after the issuance of the administrative decision. The term
34 "administrative decision" has the same meaning as defined in
-15- LRB9102795KSpr
1 Section 3-101 of Article III of the Code of Civil Procedure.
2 Costs collected under this Section shall be paid into the Tax
3 Compliance and Administration Fund.
4 (Source: P.A. 88-669, eff. 11-29-94.)
5 Section 30. The Gas Revenue Tax Act is amended by
6 changing Section 11 as follows:
7 (35 ILCS 615/11) (from Ch. 120, par. 467.26)
8 Sec. 11. All information received by the Department from
9 returns filed under this Act, or from any investigations
10 conducted under this Act, shall be confidential, except for
11 official purposes, and any person who divulges any such
12 information in any manner, except in accordance with a proper
13 judicial order or as otherwise provided by law, shall be
14 guilty of a Class B misdemeanor.
15 Provided, that nothing contained in this Act shall
16 prevent the Director from publishing or making available to
17 the public the names and addresses of taxpayers filing
18 returns under this Act, or from publishing or making
19 available reasonable statistics concerning the operation of
20 the tax wherein the contents of returns are grouped into
21 aggregates in such a way that the information contained in
22 any individual return shall not be disclosed.
23 And provided, that nothing contained in this Act shall
24 prevent the Director from making available to the United
25 States Government or any officer or agency thereof, for
26 exclusively official purposes, information received by the
27 Department in the administration of this Act.
28 The furnishing upon request of the Auditor General, or
29 his authorized agents, for official use, of returns filed and
30 information related thereto under this Act is deemed to be an
31 official purpose within the meaning of this Section.
32 The Director may make available to any State agency,
-16- LRB9102795KSpr
1 including the Illinois Supreme Court, which licenses persons
2 to engage in any occupation, information that a person
3 licensed by such agency has failed to file returns under this
4 Act or pay the tax, penalty and interest shown therein, or
5 has failed to pay any final assessment of tax, penalty or
6 interest due under this Act. The Director may also make
7 available to the Secretary of State information that a person
8 who has been issued a driver's license under the Illinois
9 Vehicle Code has failed to file returns under this Act or pay
10 the tax, penalty, and interest shown on those forms, or has
11 failed to pay any final assessment of tax, penalty, or
12 interest due under this Act. An assessment is final when all
13 proceedings in court for review of such assessment have
14 terminated or the time for the taking thereof has expired
15 without such proceedings being instituted.
16 The Director shall make available for public inspection
17 in the Department's principal office and for publication, at
18 cost, administrative decisions issued on or after January 1,
19 1995. These decisions are to be made available in a manner so
20 that the following taxpayer information is not disclosed:
21 (1) The names, addresses, and identification
22 numbers of the taxpayer, related entities, and employees.
23 (2) At the sole discretion of the Director, trade
24 secrets or other confidential information identified as
25 such by the taxpayer, no later than 30 days after receipt
26 of an administrative decision, by such means as the
27 Department shall provide by rule.
28 The Director shall determine the appropriate extent of
29 the deletions allowed in paragraph (2). In the event the
30 taxpayer does not submit deletions, the Director shall make
31 only the deletions specified in paragraph (1).
32 The Director shall make available for public inspection
33 and publication an administrative decision within 180 days
34 after the issuance of the administrative decision. The term
-17- LRB9102795KSpr
1 "administrative decision" has the same meaning as defined in
2 Section 3-101 of Article III of the Code of Civil Procedure.
3 Costs collected under this Section shall be paid into the Tax
4 Compliance and Administration Fund.
5 (Source: P.A. 88-669, eff. 11-29-94.)
6 Section 35. The Public Utilities Revenue Act is amended
7 by changing Section 11 as follows:
8 (35 ILCS 620/11) (from Ch. 120, par. 478)
9 Sec. 11. All information received by the Department from
10 returns filed under this Act, or from any investigations
11 conducted under this Act, shall be confidential, except for
12 official purposes, and any person who divulges any such
13 information in any manner, except in accordance with a proper
14 judicial order or as otherwise provided by law, shall be
15 guilty of a Class B misdemeanor.
16 Provided, that nothing contained in this Act shall
17 prevent the Director from publishing or making available to
18 the public the names and addresses of taxpayers filing
19 returns under this Act, or from publishing or making
20 available reasonable statistics concerning the operation of
21 the tax wherein the contents of returns are grouped into
22 aggregates in such a way that the information contained in
23 any individual return shall not be disclosed.
24 And provided, that nothing contained in this Act shall
25 prevent the Director from making available to the United
26 States Government or any officer or agency thereof, for
27 exclusively official purposes, information received by the
28 Department in the administration of this Act.
29 The furnishing upon request of the Auditor General, or
30 his authorized agents, for official use, of returns filed and
31 information related thereto under this Act is deemed to be an
32 official purpose within the meaning of this Section.
-18- LRB9102795KSpr
1 The Director may make available to any State agency,
2 including the Illinois Supreme Court, which licenses persons
3 to engage in any occupation, information that a person
4 licensed by such agency has failed to file returns under this
5 Act or pay the tax, penalty and interest shown therein, or
6 has failed to pay any final assessment of tax, penalty or
7 interest due under this Act. The Director may also make
8 available to the Secretary of State information that a person
9 who has been issued a driver's license under the Illinois
10 Vehicle Code has failed to file returns under this Act or pay
11 the tax, penalty, and interest shown on those forms, or has
12 failed to pay any final assessment of tax, penalty, or
13 interest due under this Act. An assessment is final when all
14 proceedings in court for review of such assessment have
15 terminated or the time for the taking thereof has expired
16 without such proceedings being instituted.
17 The Director shall make available for public inspection
18 in the Department's principal office and for publication, at
19 cost, administrative decisions issued on or after January 1,
20 1995. These decisions are to be made available in a manner so
21 that the following taxpayer information is not disclosed:
22 (1) The names, addresses, and identification
23 numbers of the taxpayer, related entities, and employees.
24 (2) At the sole discretion of the Director, trade
25 secrets or other confidential information identified as
26 such by the taxpayer, no later than 30 days after receipt
27 of an administrative decision, by such means as the
28 Department shall provide by rule.
29 The Director shall determine the appropriate extent of
30 the deletions allowed in paragraph (2). In the event the
31 taxpayer does not submit deletions, the Director shall make
32 only the deletions specified in paragraph (1).
33 The Director shall make available for public inspection
34 and publication an administrative decision within 180 days
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1 after the issuance of the administrative decision. The term
2 "administrative decision" has the same meaning as defined in
3 Section 3-101 of Article III of the Code of Civil Procedure.
4 Costs collected under this Section shall be paid into the Tax
5 Compliance and Administration Fund.
6 (Source: P.A. 88-669, eff. 11-29-94.)
7 Section 40. The Water Company Invested Capital Tax Act
8 is amended by changing Section 11 as follows:
9 (35 ILCS 625/11) (from Ch. 120, par. 1421)
10 Sec. 11. All information received by the Department from
11 returns filed under this Act, or from any investigations
12 conducted under this Act, shall be confidential, except for
13 official purposes, and any person who divulges any such
14 information in any manner, except in accordance with a proper
15 judicial order or as otherwise provided by law, shall be
16 guilty of a Class B misdemeanor.
17 Nothing contained in this Act shall prevent the Director
18 from publishing or making available to the public the names
19 and addresses of taxpayers filing returns under this Act, or
20 from publishing or making available reasonable statistics
21 concerning the operation of the tax wherein the contents of
22 returns are grouped into aggregates in such a way that the
23 information contained in any individual return shall not be
24 disclosed.
25 Nothing contained in this Act shall prevent the Director
26 from making available to the United States Government or any
27 officer or agency thereof, for exclusively official purposes,
28 information received by the Department in the administration
29 of this Act.
30 The furnishing upon request of the Auditor General, or
31 his authorized agents, for official use, of returns filed and
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1 information related thereto under this Act is deemed to be an
2 official purpose within the meaning of this Section.
3 The Director may make available to any State agency,
4 including the Illinois Supreme Court, which licenses persons
5 to engage in any occupation, information that a person
6 licensed by such agency has failed to file returns under this
7 Act or pay the tax, penalty and interest shown therein, or
8 has failed to pay any final assessment of tax, penalty or
9 interest due under this Act. The Director may also make
10 available to the Secretary of State information that a person
11 who has been issued a driver's license under the Illinois
12 Vehicle Code has failed to file returns under this Act or pay
13 the tax, penalty, and interest shown on those forms, or has
14 failed to pay any final assessment of tax, penalty, or
15 interest due under this Act. An assessment is final when all
16 proceedings in court for review of such assessment have
17 terminated or the time for the taking thereof has expired
18 without such proceedings being instituted.
19 (Source: P.A. 83-1415.)
20 Section 45. The Illinois Vehicle Code is amended by
21 adding Section 6-206.2 as follows:
22 (625 ILCS 5/6-206.2 new)
23 Sec. 6-206.2. Suspension of driver's license for failure
24 to pay taxes owed to the State.
25 (a) The Secretary of State shall suspend the driver's
26 license issued to an individual upon receiving a report from
27 the Illinois Department of Revenue that the person (i) is
28 delinquent in paying any taxes, penalties, or interest owed
29 to the State or (ii) has failed to file any required tax
30 returns.
31 (b) The Secretary of State, prior to suspending a
32 driver's license under this Section, shall serve written
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1 notice upon an individual that the individual's driver's
2 license will be suspended in 60 days from the date on the
3 notice unless the individual pays any taxes, penalties, or
4 interest owed to the State or files any delinquent tax
5 returns.
6 (c) An individual may contest this driver's license
7 sanction by requesting an administrative hearing in
8 accordance with the provisions of Section 2-118 of this Code.
9 If a written request for this hearing is received prior to
10 the effective date of the suspension, the suspension shall be
11 stayed. If a stay of the suspension is granted, it shall
12 remain in effect until a hearing decision is entered. At the
13 conclusion of this hearing, the Secretary of State may
14 rescind or impose the driver's license suspension. If the
15 suspension is upheld, it shall become effective 10 days from
16 the date the hearing decision is entered. If the decision is
17 to rescind the suspension, no suspension of driving
18 privileges shall be entered. The scope of this hearing shall
19 be limited to whether the individual is (i) delinquent in
20 paying any taxes, penalties, or interest owed to the State or
21 (ii) delinquent in filing any required tax returns.
22 (d) At the conclusion of a hearing under Section 2-118
23 of this Code, the Secretary of State shall either enter an
24 order of suspension or, upon a showing of good cause,
25 rescind, continue, change, or extend the order of suspension.
26 If the Secretary does not rescind the order, the Secretary
27 may, upon application, to relieve undue hardship, issue a
28 restricted driving permit for the following purposes if the
29 petitioner is able to demonstrate that no alternative means
30 of transportation is reasonably available and the petitioner
31 will not endanger the public safety or welfare:
32 (1) Granting the privilege of driving a motor
33 vehicle between the petitioner's place of employment or
34 within the scope of his or her employment related duties.
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1 (2) Allowing transportation for the petitioner, or
2 a household member of the petitioner's family, to receive
3 necessary medical care and if the professional evaluation
4 indicates, provide transportation for alcohol remedial or
5 rehabilitative activity.
6 (3) Allowing the petitioner to attend classes, as a
7 student in an accredited educational institution.
8 In each case the Secretary may issue a restricted driving
9 permit for a period deemed appropriate, except that all
10 permits shall expire within one year from the date of
11 issuance. A restricted driving permit issued under this
12 subsection shall be subject to cancellation, revocation, and
13 suspension by the Secretary of State in like manner and for
14 like cause as a driver's license issued under this Code may
15 be cancelled, revoked, or suspended; except that a conviction
16 upon one or more offenses against laws or ordinances
17 regulating the movement of traffic shall be deemed sufficient
18 cause for the revocation, suspension, or cancellation of a
19 restricted driving permit. The Secretary of State may, as a
20 condition to the issuance of a restricted driving permit,
21 require the applicant to participate in a designated driver
22 remedial or rehabilitative program. The Secretary of State
23 is authorized to cancel a restricted driving permit if the
24 permit holder does not successfully complete the program.
25 (e) The suspension of a driver's license shall remain in
26 effect unless and until the Secretary of State receives
27 documentation from the Department of Revenue that the
28 individual has (i) paid any taxes, penalties, or interest
29 that are delinquent or (ii) filed any required returns that
30 were late. Full driving privileges shall not be restored by
31 the Secretary of State until notification of payment or
32 filing has been received from the Department. The Department
33 shall report the payment or filing to the Secretary of State
34 on a form prescribed by the Secretary.
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1 (f) Upon an individual's receiving notice from the
2 Secretary of State that the suspension of driving privileges
3 has been terminated based upon receipt of notice from the
4 Department of Revenue that the individual has paid all taxes,
5 penalties, and interest owed to the State or filed any
6 delinquent required tax returns, the individual shall pay a
7 $30 reinstatement fee to the Secretary of State in accordance
8 with Section 6-118 of this Code. The fee shall be deposited
9 into the General Revenue Fund. In accordance with
10 subsection (e) of Section 6-115 of this Code, the Secretary
11 of State may decline to process a renewal of a driver's
12 license of a person who has not paid this fee.
13 (g) The Secretary of State, using the authority to
14 license motor vehicle operators, may adopt such rules as may
15 be necessary to establish standards, policies, and procedures
16 for the suspension of driver's licenses for failure to pay
17 taxes, penalties, or interest owed to the State or failure to
18 file required tax returns.
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1 INDEX
2 Statutes amended in order of appearance
3 35 ILCS 5/917 from Ch. 120, par. 9-917
4 35 ILCS 120/11 from Ch. 120, par. 450
5 35 ILCS 130/10b from Ch. 120, par. 453.10b
6 35 ILCS 135/20 from Ch. 120, par. 453.50
7 35 ILCS 610/11 from Ch. 120, par. 467.11
8 35 ILCS 615/11 from Ch. 120, par. 467.26
9 35 ILCS 620/11 from Ch. 120, par. 478
10 35 ILCS 625/11 from Ch. 120, par. 1421
11 625 ILCS 5/6-206.2 new