State of Illinois
91st General Assembly
Legislation

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[ House Amendment 001 ][ House Amendment 002 ]

91_HB1434

 
                                               LRB9100271PTbd

 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, pursuant to  Section
13    2.5  of  the Tax Collection Suit Act, or pursuant to official
14    procedures for collection of any State tax or pursuant to  an
15    investigation  or  audit  by  the  Illinois State Scholarship
16    Commission of a delinquent student loan or monetary award  or
17    enforcement  of  any  civil  or  criminal penalty or sanction
18    imposed by this Act or by another statute  imposing  a  State
19    tax,  and any person who divulges any such information in any
20    manner, except for such purposes and pursuant to order of the
21    Director or in accordance with a proper judicial order, shall
22    be guilty of a Class A misdemeanor.  However, the  provisions
23    of this paragraph are not applicable to information furnished
24    to  a  licensed  attorney  representing the taxpayer where an
25    appeal or a 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-                LRB9100271PTbd
 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
 
                            -3-                LRB9100271PTbd
 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. An assessment is
 7    final when all  proceedings  in  court  for  review  of  such
 8    assessment have terminated or the time for the taking thereof
 9    has  expired  without such proceedings being instituted.  For
10    taxable years ending on  or  after  December  31,  1987,  the
11    Director  may  make  available  to  the Director or principal
12    officer  of  any  Department  of  the  State   of   Illinois,
13    information  that  a  person  employed by such Department has
14    failed to file returns under this Act or pay the tax, penalty
15    and interest shown therein.  For purposes of this  paragraph,
16    the word "Department" shall have the same meaning as provided
17    in  Section  3  of the State Employees Group Insurance Act of
18    1971.
19        (d)  The  Director  shall  make  available   for   public
20    inspection  in  the  Department's  principal  office  and for
21    publication, at cost, administrative decisions issued  on  or
22    after  January  1,  1995.  These  decisions  are  to  be made
23    available  in  a  manner  so  that  the  following   taxpayer
24    information is not disclosed:
25             (1)  The   names,   addresses,   and  identification
26        numbers of the taxpayer, related entities, and employees.
27             (2)  At the sole discretion of the  Director,  trade
28        secrets  or  other confidential information identified as
29        such by the taxpayer, no later than 30 days after receipt
30        of an administrative  decision,  by  such  means  as  the
31        Department shall provide by rule.
32        The  Director  shall  determine the appropriate extent of
33    the deletions allowed in paragraph  (2).  In  the  event  the
34    taxpayer  does  not submit deletions, the Director shall make
 
                            -4-                LRB9100271PTbd
 1    only the deletions specified in paragraph (1).
 2        The Director shall make available for  public  inspection
 3    and  publication  an  administrative decision within 180 days
 4    after the issuance of the administrative decision.  The  term
 5    "administrative  decision" has the same meaning as defined in
 6    Section 3-101 of Article III of the Code of Civil  Procedure.
 7    Costs collected under this Section shall be paid into the Tax
 8    Compliance and Administration Fund.
 9        (e)  Nothing  contained  in  this  Act  shall prevent the
10    Director from divulging information to any person pursuant to
11    a request or  authorization  made  by  the  taxpayer,  by  an
12    authorized representative of the taxpayer, or, in the case of
13    information  related  to a joint return, by the spouse filing
14    the joint return with the taxpayer.
15    (Source: P.A. 89-507, eff. 7-1-97; 90-491, eff. 1-1-98.)

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 or pursuant  to  Section  2.5  of  the  Tax
23    Collection  Suit  Act,  and  any person who divulges any such
24    information in any manner, except in accordance with a proper
25    judicial order or as otherwise  provided  by  law,  shall  be
26    guilty of a Class B misdemeanor.
27        Nothing in this Act prevents the Director of Revenue from
28    publishing  or  making  available to the public the names and
29    addresses of  persons  filing  returns  under  this  Act,  or
30    reasonable  statistics concerning the operation of the tax by
31    grouping the contents of returns so the  information  in  any
32    individual return is not disclosed.
 
                            -5-                LRB9100271PTbd
 1        Nothing in this Act prevents the Director of Revenue from
 2    divulging  to  the United States Government or the government
 3    of any other state, or any village that  does  not  levy  any
 4    real  property taxes for village operations and that receives
 5    more than 60% of its general  corporate  revenue  from  taxes
 6    under  the  Use Tax Act, the Service Use Tax Act, the Service
 7    Occupation Tax Act, and the Retailers' Occupation Tax Act, or
 8    any officer  or  agency  thereof,  for  exclusively  official
 9    purposes,   information   received   by   the  Department  in
10    administering this Act, provided that such other governmental
11    agency agrees to divulge requested  tax  information  to  the
12    Department.
13        The Department's furnishing of information derived from a
14    taxpayer's  return  or  from an investigation conducted under
15    this Act to the surety on a taxpayer's  bond  that  has  been
16    furnished to the Department under this Act, either to provide
17    notice  to  such  surety of its potential liability under the
18    bond or, in order to  support  the  Department's  demand  for
19    payment  from  such  surety  under  the  bond, is an official
20    purpose within the meaning of this Section.
21        The furnishing upon request of  information  obtained  by
22    the   Department   from  returns  filed  under  this  Act  or
23    investigations conducted  under  this  Act  to  the  Illinois
24    Liquor Control Commission for official use is deemed to be an
25    official purpose within the meaning of this Section.
26        Notice  to  a  surety of potential liability shall not be
27    given unless the taxpayer has first been notified,  not  less
28    than  10 days prior thereto, of the Department's intent to so
29    notify the surety.
30        The furnishing upon request of the  Auditor  General,  or
31    his authorized agents, for official use, of returns filed and
32    information related thereto under this Act is deemed to be an
33    official purpose within the meaning of this Section.
34        Where  an appeal or a protest has been filed on behalf of
 
                            -6-                LRB9100271PTbd
 1    a taxpayer, the furnishing upon request of the  attorney  for
 2    the taxpayer of returns filed by the taxpayer and information
 3    related  thereto  under  this Act is deemed to be an official
 4    purpose within the meaning of this Section.
 5        The furnishing of financial information to  a  home  rule
 6    unit  that  has imposed a tax similar to that imposed by this
 7    Act pursuant to its home rule powers, or to any village  that
 8    does  not levy any real property taxes for village operations
 9    and that receives more than  60%  of  its  general  corporate
10    revenue from taxes under the Use Tax Act, the Service Use Tax
11    Act,  the  Service  Occupation  Tax  Act,  and the Retailers'
12    Occupation Tax Act,  upon  request  of  the  Chief  Executive
13    thereof,  is  an  official purpose within the meaning of this
14    Section,  provided the home rule unit or  village  that  does
15    not  levy  any real property taxes for village operations and
16    that receives more than 60% of its general corporate  revenue
17    from  taxes  under  the Use Tax Act, the Service Use Tax Act,
18    the Service Occupation Tax Act, and the Retailers' Occupation
19    Tax Act  agrees  in  writing  to  the  requirements  of  this
20    Section.
21        For  a village that does not levy any real property taxes
22    for village operations and that receives more than 60% of its
23    general corporate revenue from taxes under the Use  Tax  Act,
24    Service   Use  Tax  Act,  Service  Occupation  Tax  Act,  and
25    Retailers' Occupation  Tax  Act,  the  officers  eligible  to
26    receive information from the Department of Revenue under this
27    Section  are  the  village  manager  and  the chief financial
28    officer of the village.
29        Information  so  provided  shall  be   subject   to   all
30    confidentiality  provisions  of  this  Section.   The written
31    agreement  shall  provide  for  reciprocity,  limitations  on
32    access,   disclosure,   and   procedures    for    requesting
33    information.
34        The  Director  may  make  available  to any State agency,
 
                            -7-                LRB9100271PTbd
 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
 8    limited  liability  company,  which  has  filed  articles  of
 9    organization with the  Secretary  of  State,  or  corporation
10    which  has  been issued a certificate of incorporation by the
11    Secretary of State has failed to file returns under this  Act
12    or  pay  the  tax, penalty and interest shown therein, or has
13    failed to  pay  any  final  assessment  of  tax,  penalty  or
14    interest  due under this Act. An assessment is final when all
15    proceedings in court  for  review  of  such  assessment  have
16    terminated  or  the  time  for the taking thereof has expired
17    without such proceedings being instituted.
18        The Director shall make available for  public  inspection
19    in  the Department's principal office and for publication, at
20    cost, administrative decisions issued on or after January  1,
21    1995. These decisions are to be made available in a manner so
22    that the following taxpayer information is not disclosed:
23             (1)  The   names,   addresses,   and  identification
24        numbers of the taxpayer, related entities, and employees.
25             (2)  At the sole discretion of the  Director,  trade
26        secrets  or  other confidential information identified as
27        such by the taxpayer, no later than 30 days after receipt
28        of an administrative  decision,  by  such  means  as  the
29        Department shall provide by rule.
30        The  Director  shall  determine the appropriate extent of
31    the deletions allowed in paragraph  (2).  In  the  event  the
32    taxpayer  does  not submit deletions, the Director shall make
33    only the deletions specified in paragraph (1).
34        The Director shall make available for  public  inspection
 
                            -8-                LRB9100271PTbd
 1    and  publication  an  administrative decision within 180 days
 2    after the issuance of the administrative decision.  The  term
 3    "administrative  decision" has the same meaning as defined in
 4    Section 3-101 of Article III of the Code of Civil  Procedure.
 5    Costs collected under this Section shall be paid into the Tax
 6    Compliance and Administration Fund.
 7        Nothing  contained in this Act shall prevent the Director
 8    from divulging  information  to  any  person  pursuant  to  a
 9    request  or  authorization  made  by  the  taxpayer  or by an
10    authorized representative of the taxpayer.
11    (Source: P.A. 89-89, eff. 6-30-95; 90-491, eff. 1-1-98.)

12        Section 15.  The Cigarette Tax Act is amended by changing
13    Section 10b as follows:

14        (35 ILCS 130/10b) (from Ch. 120, par. 453.10b)
15        Sec. 10b.  All information  received  by  the  Department
16    from  returns filed under this Act, or from any investigation
17    conducted under this Act, shall be confidential,  except  for
18    official  purposes  or  pursuant  to  Section  2.5 of the Tax
19    Collection Suit Act, and any person  who  divulges  any  such
20    information in any manner, except in accordance with a proper
21    judicial  order  or  as  otherwise  provided by law, shall be
22    guilty of a Class A misdemeanor.
23        Nothing in this Act prevents the Director of Revenue from
24    publishing or making available to the public  the  names  and
25    addresses  of  persons  filing  returns  under  this  Act, or
26    reasonable statistics concerning the operation of the tax  by
27    grouping  the  contents of returns so that the information in
28    any individual return is not disclosed.
29        Nothing in this Act prevents the Director of Revenue from
30    divulging to the United States Government or  the  government
31    of  any  other  state,  or any officer or agency thereof, for
32    exclusively official purposes, information  received  by  the
 
                            -9-                LRB9100271PTbd
 1    Department  in  administering  this  Act,  provided that such
 2    other governmental agency agrees  to  divulge  requested  tax
 3    information to the Department.
 4        The  furnishing  upon  request of the Auditor General, or
 5    his authorized agents, for official use, of returns filed and
 6    information related thereto under this Act is deemed to be an
 7    official purpose within the meaning of this Section.
 8        The furnishing of financial information to  a  home  rule
 9    unit  with  a  population  in  excess  of  2,000,000 that has
10    imposed a tax similar to that imposed by this Act  under  its
11    home  rule powers, upon request of the Chief Executive of the
12    home rule unit, is an official purpose within the meaning  of
13    this  Section,  provided the home rule unit agrees in writing
14    to the requirements of this Section. Information so  provided
15    is subject to all confidentiality provisions of this Section.
16    The   written   agreement   shall  provide  for  reciprocity,
17    limitations  on  access,  disclosure,  and   procedures   for
18    requesting information.
19        The  Director  may  make  available  to any State agency,
20    including the Illinois Supreme Court, which licenses  persons
21    to  engage  in  any  occupation,  information  that  a person
22    licensed by such agency has failed to file returns under this
23    Act or pay the tax, penalty and interest  shown  therein,  or
24    has  failed  to  pay  any final assessment of tax, penalty or
25    interest due under this Act.  An assessment is final when all
26    proceedings in court  for  review  of  such  assessment  have
27    terminated  or  the  time  for the taking thereof has expired
28    without such proceedings being instituted.
29        The Director shall make available for  public  inspection
30    in  the Department's principal office and for publication, at
31    cost, administrative decisions issued on or after January  1,
32    1995. These decisions are to be made available in a manner so
33    that the following taxpayer information is not disclosed:
34             (1)  The   names,   addresses,   and  identification
 
                            -10-               LRB9100271PTbd
 1        numbers of the taxpayer, related entities, and employees.
 2             (2)  At the sole discretion of the  Director,  trade
 3        secrets  or  other confidential information identified as
 4        such by the taxpayer, no later than 30 days after receipt
 5        of an administrative  decision,  by  such  means  as  the
 6        Department shall provide by rule.
 7        The  Director  shall  determine the appropriate extent of
 8    the deletions allowed in paragraph  (2).  In  the  event  the
 9    taxpayer  does  not submit deletions, the Director shall make
10    only the deletions specified in paragraph (1).
11        The Director shall make available for  public  inspection
12    and  publication  an  administrative decision within 180 days
13    after the issuance of the administrative decision.  The  term
14    "administrative  decision" has the same meaning as defined in
15    Section 3-101 of Article III of the Code of Civil  Procedure.
16    Costs collected under this Section shall be paid into the Tax
17    Compliance and Administration Fund.
18        Nothing  contained in this Act shall prevent the Director
19    from divulging  information  to  any  person  pursuant  to  a
20    request  or  authorization  made  by  the  taxpayer  or by an
21    authorized representative of the taxpayer.
22    (Source: P.A. 90-491, eff. 1-1-98.)

23        Section 20.  The Cigarette Use  Tax  Act  is  amended  by
24    changing Section 20 as follows:

25        (35 ILCS 135/20) (from Ch. 120, par. 453.50)
26        Sec.  20.    All  information  received by the Department
27    from returns filed under this Act, or from any  investigation
28    conducted  under  this Act, shall be confidential, except for
29    official purposes or pursuant  to  Section  2.5  of  the  Tax
30    Collection  Suit  Act,  and  any person who divulges any such
31    information in any manner, except in accordance with a proper
32    judicial order or as otherwise  provided  by  law,  shall  be
 
                            -11-               LRB9100271PTbd
 1    guilty of a Class A misdemeanor.
 2        Nothing in this Act prevents the Director of Revenue from
 3    publishing  or  making  available to the public the names and
 4    addresses of  persons  filing  returns  under  this  Act,  or
 5    reasonable  statistics concerning the operation of the tax by
 6    grouping the contents of returns so that the  information  in
 7    any individual return is not disclosed.
 8        Nothing in this Act prevents the Director of Revenue from
 9    divulging  to  the United States Government or the government
10    of any other state, or any officer  or  agency  thereof,  for
11    exclusively  official  purposes,  information received by the
12    Department in administering  this  Act,  provided  that  such
13    other  governmental  agency  agrees  to divulge requested tax
14    information to the Department.
15        The furnishing upon request of the  Auditor  General,  or
16    his authorized agents, for official use, of returns filed and
17    information related thereto under this Act is deemed to be an
18    official purpose within the meaning of this Section.
19        The  furnishing  of  financial information to a home rule
20    unit with a  population  in  excess  of  2,000,000  that  has
21    imposed  a  tax similar to that imposed by this Act under its
22    home rule powers, upon request of the Chief Executive of  the
23    home  rule unit, is an official purpose within the meaning of
24    this Section, provided the home rule unit agrees  in  writing
25    to  the requirements of this Section. Information so provided
26    is subject to all confidentiality provisions of this Section.
27    The  written  agreement  shall   provide   for   reciprocity,
28    limitations   on   access,  disclosure,  and  procedures  for
29    requesting information.
30        The Director may make  available  to  any  State  agency,
31    including  the Illinois Supreme Court, which licenses persons
32    to engage  in  any  occupation,  information  that  a  person
33    licensed by such agency has failed to file returns under this
34    Act  or  pay  the tax, penalty and interest shown therein, or
 
                            -12-               LRB9100271PTbd
 1    has failed to pay any final assessment  of  tax,  penalty  or
 2    interest due under this Act.  An assessment is final when all
 3    proceedings  in  court  for  review  of  such assessment have
 4    terminated or the time for the  taking  thereof  has  expired
 5    without such proceedings being instituted.
 6        The  Director  shall make available for public inspection
 7    in the Department's principal office and for publication,  at
 8    cost,  administrative decisions issued on or after January 1,
 9    1995. These decisions are to be made available in a manner so
10    that the following taxpayer information is not disclosed:
11             (1)  The  names,   addresses,   and   identification
12        numbers of the taxpayer, related entities, and employees.
13             (2)  At  the  sole discretion of the Director, trade
14        secrets or other confidential information  identified  as
15        such by the taxpayer, no later than 30 days after receipt
16        of  an  administrative  decision,  by  such  means as the
17        Department shall provide by rule.
18        The Director shall determine the  appropriate  extent  of
19    the  deletions  allowed  in  paragraph  (2). In the event the
20    taxpayer does not submit deletions, the Director  shall  make
21    only the deletions specified in paragraph (1).
22        The  Director  shall make available for public inspection
23    and publication an administrative decision  within  180  days
24    after  the  issuance of the administrative decision. The term
25    "administrative decision" has the same meaning as defined  in
26    Section  3-101 of Article III of the Code of Civil Procedure.
27    Costs collected under this Section shall be paid into the Tax
28    Compliance and Administration Fund.
29        Nothing contained in this Act shall prevent the  Director
30    from  divulging  information  to  any  person  pursuant  to a
31    request or authorization  made  by  the  taxpayer  or  by  an
32    authorized representative of the taxpayer.
33    (Source: P.A. 90-491, eff. 1-1-98.)
 
                            -13-               LRB9100271PTbd
 1        Section 25.  The Property Tax Code is amended by changing
 2    Section 15-172 as follows:

 3        (35 ILCS 200/15-172)
 4        Sec.  15-172. Senior Citizens Assessment Freeze Homestead
 5    Exemption.
 6        (a)  This Section may be cited  as  the  Senior  Citizens
 7    Assessment Freeze Homestead Exemption.
 8        (b)  As used in this Section:
 9        "Applicant"   means   an  individual  who  has  filed  an
10    application under this Section.
11        "Base amount" means  the  base  year  equalized  assessed
12    value  of  the  residence  plus  the  first  year's equalized
13    assessed value of any added improvements which increased  the
14    assessed value of the residence after the base year.
15        "Base  year"  means the taxable year prior to the taxable
16    year for which the applicant first qualifies and applies  for
17    the  exemption  provided  that  in the prior taxable year the
18    property was improved with a  permanent  structure  that  was
19    occupied  as  a residence by the applicant who was liable for
20    paying real property taxes on the property and who was either
21    (i) an owner of record  of  the  property  or  had  legal  or
22    equitable  interest in the property as evidenced by a written
23    instrument or (ii) had a legal or  equitable  interest  as  a
24    lessee  in  the  parcel  of  property  that was single family
25    residence.
26        "Chief  County  Assessment  Officer"  means  the   County
27    Assessor  or Supervisor of Assessments of the county in which
28    the property is located.
29        "Equalized assessed value" means the  assessed  value  as
30    equalized by the Illinois Department of Revenue.
31        "Household"  means  the  applicant,  the  spouse  of  the
32    applicant,  and  all  persons  using  the  residence  of  the
33    applicant as their principal place of residence.
 
                            -14-               LRB9100271PTbd
 1        "Household  income"  means  the  combined  income  of the
 2    members of a household for the calendar  year  preceding  the
 3    taxable year.
 4        "Income" has the same meaning as provided in Section 3.07
 5    of  the  Senior  Citizens  and  Disabled Persons Property Tax
 6    Relief and Pharmaceutical Assistance Act.
 7        "Internal Revenue Code of 1986" means the  United  States
 8    Internal  Revenue  Code  of 1986 or any successor law or laws
 9    relating to federal income  taxes  in  effect  for  the  year
10    preceding the taxable year.
11        "Life  care  facility  that  qualifies  as a cooperative"
12    means a facility as defined in Section 2  of  the  Life  Care
13    Facilities Act.
14        "Residence"   means  the  principal  dwelling  place  and
15    appurtenant structures used for residential purposes in  this
16    State  occupied  on  January  1  of  the  taxable  year  by a
17    household and so much of the surrounding  land,  constituting
18    the  parcel  upon which the dwelling place is situated, as is
19    used for residential purposes. If the Chief County Assessment
20    Officer has established a specific legal  description  for  a
21    portion  of  property  constituting  the residence, then that
22    portion of property shall be deemed  the  residence  for  the
23    purposes of this Section.
24        "Taxable  year"  means  the calendar year during which ad
25    valorem property taxes payable in the  next  succeeding  year
26    are levied.
27        (c)  Beginning  in  taxable  year 1994, a senior citizens
28    assessment freeze homestead exemption  is  granted  for  real
29    property  that is improved with a permanent structure that is
30    occupied as a residence by an applicant who (i) is  65  years
31    of age or older during the taxable year, (ii) has a household
32    income  of  $35,000  or less, (iii) is liable for paying real
33    property taxes on the property,  and  (iv)  is  an  owner  of
34    record  of  the property or has a legal or equitable interest
 
                            -15-               LRB9100271PTbd
 1    in the property as evidenced by a  written  instrument.  This
 2    homestead  exemption shall also apply to a leasehold interest
 3    in a parcel of property improved with a  permanent  structure
 4    that  is  a  single  family  residence  that is occupied as a
 5    residence by a person who (i) is 65 years  of  age  or  older
 6    during  the  taxable  year,  (ii)  has  a household income of
 7    $35,000 or less, (iii) has a  legal  or  equitable  ownership
 8    interest  in  the  property as lessee, and (iv) is liable for
 9    the payment of real property taxes on that property.
10        The amount of  this  exemption  shall  be  the  equalized
11    assessed value of the residence in the taxable year for which
12    application is made minus the base amount.
13        When  the applicant is a surviving spouse of an applicant
14    for a  prior  year  for  the  same  residence  for  which  an
15    exemption  under this Section has been granted, the base year
16    and base amount for that residence are the same  as  for  the
17    applicant for the prior year.
18        Each  year at the time the assessment books are certified
19    to the County Clerk, the Board of Review or Board of  Appeals
20    shall  give to the County Clerk a list of the assessed values
21    of improvements on each parcel qualifying for this  exemption
22    that  were added after the base year for this parcel and that
23    increased the assessed value of the property.
24        In the case of land improved with an  apartment  building
25    owned  and  operated as a cooperative or a building that is a
26    life care facility  that  qualifies  as  a  cooperative,  the
27    maximum  reduction  from  the equalized assessed value of the
28    property is limited to the sum of the  reductions  calculated
29    for  each unit occupied as a residence by a person or persons
30    65 years of age or older with a household income  of  $35,000
31    or  less  who is liable, by contract with the owner or owners
32    of record, for paying real property taxes on the property and
33    who is an owner of record of a legal or equitable interest in
34    the cooperative apartment building, other  than  a  leasehold
 
                            -16-               LRB9100271PTbd
 1    interest.  In the instance of a cooperative where a homestead
 2    exemption  has  been  granted   under   this   Section,   the
 3    cooperative  association  or its management firm shall credit
 4    the  savings  resulting  from  that  exemption  only  to  the
 5    apportioned tax liability of the owner who qualified for  the
 6    exemption.   Any  person who willfully refuses to credit that
 7    savings to an owner who qualifies for the exemption is guilty
 8    of a Class B misdemeanor.
 9        When a homestead exemption has been  granted  under  this
10    Section  and  an  applicant  then  becomes  a  resident  of a
11    facility licensed  under  the  Nursing  Home  Care  Act,  the
12    exemption shall be granted in subsequent years so long as the
13    residence  (i)  continues  to  be  occupied  by the qualified
14    applicant's spouse or (ii) if remaining unoccupied, is  still
15    owned by the qualified applicant for the homestead exemption.
16        Beginning  January  1,  1997, when an individual dies who
17    would have qualified for an exemption under this Section, and
18    the surviving spouse does not independently qualify for  this
19    exemption  because  of  age, the exemption under this Section
20    shall be granted to the surviving spouse for the taxable year
21    preceding and the taxable year of the death,  provided  that,
22    except   for  age,  the  surviving  spouse  meets  all  other
23    qualifications for the granting of this exemption  for  those
24    years.
25        When  married  persons  maintain separate residences, the
26    exemption provided for in this Section may be claimed by only
27    one of such persons and for only one residence.
28        For taxable year 1994 only, in counties having less  than
29    3,000,000  inhabitants,  to  receive  the exemption, a person
30    shall submit an application by February 15, 1995 to the Chief
31    County Assessment Officer of the county in which the property
32    is  located.   In   counties   having   3,000,000   or   more
33    inhabitants, for taxable year 1994 and all subsequent taxable
34    years,  to  receive  the  exemption,  a  person may submit an
 
                            -17-               LRB9100271PTbd
 1    application to the Chief County  Assessment  Officer  of  the
 2    county in which the property is located during such period as
 3    may be specified by the Chief County Assessment Officer.  The
 4    Chief  County  Assessment Officer in counties of 3,000,000 or
 5    more  inhabitants  shall  annually   give   notice   of   the
 6    application  period  by  mail or by publication.  In counties
 7    having  less  than  3,000,000  inhabitants,  beginning   with
 8    taxable year 1995 and thereafter, to receive the exemption, a
 9    person  shall submit an application by July 1 of each taxable
10    year to the Chief County Assessment Officer of the county  in
11    which  the  property is located.  A county may, by ordinance,
12    establish a date  for  submission  of  applications  that  is
13    different  than  July  1. The applicant shall submit with the
14    application an affidavit of the applicant's  total  household
15    income,  age,  marital  status  (and  if married the name and
16    address of the applicant's spouse, if known),  and  principal
17    dwelling  place  of  members of the household on January 1 of
18    the taxable year. The Department shall establish, by rule,  a
19    method  for  verifying  the  accuracy  of affidavits filed by
20    applicants under this  Section.  The  applications  shall  be
21    clearly  marked  as  applications  for  the  Senior  Citizens
22    Assessment Freeze Homestead Exemption.
23        Notwithstanding  any  other provision to the contrary, in
24    counties having  fewer  than  3,000,000  inhabitants,  if  an
25    applicant  fails  to  file  the  application required by this
26    Section in a timely manner and this failure to file is due to
27    a mental or physical condition sufficiently severe so  as  to
28    render the applicant incapable of filing the application in a
29    timely manner, the Chief County Assessment Officer may extend
30    the  filing  deadline  for  a  period  of  30  days after the
31    applicant regains the capability to file the application, but
32    in no case may the  filing  deadline  be  extended  beyond  3
33    months  of the original filing deadline.  In order to receive
34    the extension provided in this paragraph, the applicant shall
 
                            -18-               LRB9100271PTbd
 1    provide the Chief County Assessment  Officer  with  a  signed
 2    statement  from  the applicant's physician stating the nature
 3    and  extent  of  the  condition,  that,  in  the  physician's
 4    opinion, the condition was so severe  that  it  rendered  the
 5    applicant  incapable  of  filing  the application in a timely
 6    manner, and the date on  which  the  applicant  regained  the
 7    capability to file the application.
 8        Beginning  January  1,  1998,  notwithstanding  any other
 9    provision to the contrary,  in  counties  having  fewer  than
10    3,000,000  inhabitants,  if  an  applicant  fails to file the
11    application required by this Section in a timely  manner  and
12    this failure to file is due to a mental or physical condition
13    sufficiently  severe  so as to render the applicant incapable
14    of filing the application  in  a  timely  manner,  the  Chief
15    County  Assessment Officer may extend the filing deadline for
16    a period of 3 months.  In  order  to  receive  the  extension
17    provided  in  this paragraph, the applicant shall provide the
18    Chief County Assessment Officer with a signed statement  from
19    the  applicant's  physician  stating the nature and extent of
20    the condition, and that,  in  the  physician's  opinion,  the
21    condition  was  so  severe  that  it  rendered  the applicant
22    incapable of filing the application in a timely manner.
23        In counties having less than 3,000,000 inhabitants, if an
24    applicant was denied an exemption in taxable  year  1994  and
25    the  denial  occurred  due  to  an  error  on  the part of an
26    assessment official, or his or her agent  or  employee,  then
27    beginning in taxable year 1997 the applicant's base year, for
28    purposes of determining the amount of the exemption, shall be
29    1993 rather than 1994. In addition, in taxable year 1997, the
30    applicant's  exemption  shall also include an amount equal to
31    (i) the amount of any exemption denied to  the  applicant  in
32    taxable  year  1995  as  a  result of using 1994, rather than
33    1993, as the base year, (ii)  the  amount  of  any  exemption
34    denied  to  the applicant in taxable year 1996 as a result of
 
                            -19-               LRB9100271PTbd
 1    using 1994, rather than 1993, as the base year, and (iii) the
 2    amount of the exemption erroneously denied for  taxable  year
 3    1994.
 4        For  purposes  of  this  Section, a person who will be 65
 5    years of  age  during  the  current  taxable  year  shall  be
 6    eligible  to  apply  for  the homestead exemption during that
 7    taxable  year.   Application  shall  be   made   during   the
 8    application  period  in  effect  for the county of his or her
 9    residence.
10        The Chief County Assessment  Officer  may  determine  the
11    eligibility  of  a  life  care  facility  that qualifies as a
12    cooperative to receive the benefits provided by this  Section
13    by  use  of  an  affidavit,  application,  visual inspection,
14    questionnaire, or other reasonable method in order to  insure
15    that  the  tax  savings  resulting  from  the  exemption  are
16    credited  by  the  management  firm  to  the  apportioned tax
17    liability of each  qualifying  resident.   The  Chief  County
18    Assessment  Officer  may  request  reasonable  proof that the
19    management firm has so credited that exemption.
20        Except as  provided  in  this  Section,  all  information
21    received  by  the  chief  county  assessment  officer  or the
22    Department from applications filed  under  this  Section,  or
23    from any investigation conducted under the provisions of this
24    Section,  shall be confidential, except for official purposes
25    or pursuant to Section 2.5 of the  Tax  Collection  Suit  Act
26    pursuant  to  official procedures for collection of any State
27    or local tax or enforcement of any civil or criminal  penalty
28    or  sanction  imposed  by  this  Act  or  by  any  statute or
29    ordinance imposing a State  or  local  tax.  Any  person  who
30    divulges  any  such  information  in  any  manner,  except in
31    accordance with a proper judicial order, is guilty of a Class
32    A misdemeanor.
33        Nothing contained  in  this  Section  shall  prevent  the
34    Director  or  chief county assessment officer from publishing
 
                            -20-               LRB9100271PTbd
 1    or making  available  reasonable  statistics  concerning  the
 2    operation of the exemption contained in this Section in which
 3    the  contents of claims are grouped into aggregates in such a
 4    way that information contained in any individual claim  shall
 5    not be disclosed.
 6        (d)  Each  Chief County Assessment Officer shall annually
 7    publish a notice of availability of  the  exemption  provided
 8    under  this  Section.  The notice shall be published at least
 9    60 days but no more than 75 days prior to the date  on  which
10    the  application  must  be  submitted  to  the  Chief  County
11    Assessment  Officer  of  the  county in which the property is
12    located.  The notice shall appear in a newspaper  of  general
13    circulation in the county.
14    (Source:  P.A.  89-62,  eff.  1-1-96;  89-426,  eff.  6-1-96;
15    89-557,  eff.  1-1-97;  89-581,  eff.  1-1-97;  89-626,  eff.
16    8-9-96;  90-14,  eff.  7-1-97;  90-204, eff. 7-25-97; 90-523,
17    eff. 11-13-97; 90-524,  eff.  1-1-98;  90-531,  eff.  1-1-98;
18    90-655, eff. 7-30-98.)

19        Section  30.  The Illinois Estate and Generation-Skipping
20    Transfer Tax Act is amended by changing Section 6 as follows:

21        (35 ILCS 405/6) (from Ch. 120, par. 405A-6)
22        Sec. 6.  Returns and payments.
23        (a)  Due Dates.  The Illinois transfer tax shall be  paid
24    and  the  Illinois  transfer tax return shall be filed on the
25    due date or dates, respectively,  including  extensions,  for
26    paying  the  related  federal  transfer  tax  and  filing the
27    related federal return.
28        (b)  Installment payments and  deferral.   In  the  event
29    that  any  portion of the federal transfer tax is deferred or
30    to be paid  in  installments  under  the  provisions  of  the
31    Internal  Revenue  Code, the portion of the Illinois transfer
32    tax which is subject to deferral or payable  in  installments
 
                            -21-               LRB9100271PTbd
 1    shall  be determined by multiplying the Illinois transfer tax
 2    by a fraction, the numerator of which is the gross  value  of
 3    the  assets included in the transferred property having a tax
 4    situs in this State and which give rise to  the  deferred  or
 5    installment payment under  the Internal Revenue Code, and the
 6    denominator  of  which  is  the  gross  value  of  all assets
 7    included in the transferred property having a  tax  situs  in
 8    this State.  Deferred payments and installment payments, with
 9    interest,  shall  be  paid  at  the same time and in the same
10    manner as payments of the federal transfer tax  are  required
11    to  be  made  under  the  applicable Sections of the Internal
12    Revenue Code, provided that the rate of  interest  on  unpaid
13    amounts  of  Illinois  transfer tax shall be determined under
14    this Act.  Acceleration of payment under this  Section  shall
15    occur  under the same circumstances and in the same manner as
16    provided in the Internal Revenue Code.
17        (c)  Who shall file and pay.  The Illinois  transfer  tax
18    return  (including  any supplemental or amended return) shall
19    be filed,  and  the  Illinois  transfer  tax  (including  any
20    additional tax that may become due) shall be paid by the same
21    person  or persons, respectively, who are required to pay the
22    related federal transfer tax and  file  the  related  federal
23    return.
24        (d)  Where   to   file  return.   The  executed  Illinois
25    transfer tax return shall be filed with the Attorney General.
26    In addition, a copy of the Illinois transfer tax return shall
27    be filed with the  county  treasurer  to  whom  the  Illinois
28    transfer tax is paid, determined under subsection (e) of this
29    Section.
30        (e)  Where  to  pay tax.  The Illinois transfer tax shall
31    be paid to the treasurer of the county determined  under  the
32    following rules:
33             (1)  Illinois  Estate  Tax.  The Illinois estate tax
34        shall be paid to the treasurer of the county in which the
 
                            -22-               LRB9100271PTbd
 1        decedent was a resident on the  date  of  the  decedent's
 2        death  or,  if  the  decedent  was not a resident of this
 3        State on the date of  death,  the  county  in  which  the
 4        greater part, by gross value, of the transferred property
 5        with a tax situs in this State is located.
 6             (2)  Illinois Generation-Skipping Transfer Tax.  The
 7        Illinois   generation-skipping   transfer  tax  involving
 8        transferred property from or in a resident trust shall be
 9        paid to the county treasurer for the county in which  the
10        grantor  resided at the time the trust became irrevocable
11        (in the case of an inter vivos trust) or  the  county  in
12        which  the  decedent  resided  at death (in the case of a
13        trust created by the will of a decedent). In the case  of
14        an  Illinois  generation-skipping  transfer tax involving
15        transferred property from or in a non-resident trust, the
16        Illinois generation-skipping transfer tax shall  be  paid
17        to  the  county  treasurer  for  the  county in which the
18        greater part, by gross value, of the transferred property
19        with a tax situs in this State is located.
20        (f)  Forms; confidentiality.  The Illinois  transfer  tax
21    return  shall  be  in  all  respects  in  the manner and form
22    prescribed by the regulations of the  Attorney  General.   At
23    the  same time the Illinois transfer tax return is filed, the
24    person required to file shall also  file  with  the  Attorney
25    General  a  copy of the related federal return.  The Illinois
26    transfer tax return and the copy of the federal return  filed
27    with  the  Attorney  General or any county treasurer shall be
28    confidential, and the Attorney General, each county treasurer
29    and all of their assistants or employees are prohibited  from
30    divulging in any manner any of the contents of those returns,
31    except  only  in a proceeding instituted under the provisions
32    of this Act or pursuant to Section 2.5 of the Tax  Collection
33    Suit Act.
34        (g)  County  Treasurer  shall  accept payment.  No county
 
                            -23-               LRB9100271PTbd
 1    treasurer shall refuse to accept payment of  any  amount  due
 2    under  this  Act on the grounds that the county treasurer has
 3    not yet received a copy of the appropriate Illinois  transfer
 4    tax return.
 5    (Source: P.A. 86-737.)

 6        Section  35.  The Messages Tax Act is amended by changing
 7    Section 11 as follows:

 8        (35 ILCS 610/11) (from Ch. 120, par. 467.11)
 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  or  pursuant  to  Section  2.5 of the Tax
13    Collection Suit Act, 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        Provided,  that  nothing  contained  in  this  Act  shall
18    prevent the Director from publishing or making  available  to
19    the  public  the  names  and  addresses  of  taxpayers filing
20    returns  under  this  Act,  or  from  publishing  or   making
21    available  reasonable  statistics concerning the operation of
22    the tax wherein the contents  of  returns  are  grouped  into
23    aggregates  in  such  a way that the information contained in
24    any individual return shall not be disclosed.
25        And provided, that nothing contained in  this  Act  shall
26    prevent  the  Director  from  making  available to the United
27    States Government or  any  officer  or  agency  thereof,  for
28    exclusively  official  purposes,  information received by the
29    Department in the administration of this Act.
30        The furnishing upon request of the  Auditor  General,  or
31    his authorized agents, for official use, of returns filed and
32    information related thereto under this Act is deemed to be an
 
                            -24-               LRB9100271PTbd
 1    official purpose within the meaning of this Section.
 2        The  Director  may  make  available  to any State agency,
 3    including the Illinois Supreme Court, which licenses  persons
 4    to  engage  in  any  occupation,  information  that  a person
 5    licensed by such agency has failed to file returns under this
 6    Act or pay the tax, penalty and interest  shown  therein,  or
 7    has  failed  to  pay  any final assessment of tax, penalty or
 8    interest due under this Act.  An assessment is final when all
 9    proceedings in court  for  review  of  such  assessment  have
10    terminated  or  the  time  for the taking thereof has expired
11    without such proceedings being instituted.
12        The Director shall make available for  public  inspection
13    in  the Department's principal office and for publication, at
14    cost, administrative decisions issued on or after January  1,
15    1995. These decisions are to be made available in a manner so
16    that the following taxpayer information is not disclosed:
17             (1)  The   names,   addresses,   and  identification
18        numbers of the taxpayer, related entities, and employees.
19             (2)  At the sole discretion of the  Director,  trade
20        secrets  or  other confidential information identified as
21        such by the taxpayer, no later than 30 days after receipt
22        of an administrative  decision,  by  such  means  as  the
23        Department shall provide by rule.
24        The  Director  shall  determine the appropriate extent of
25    the deletions allowed in paragraph  (2).  In  the  event  the
26    taxpayer  does  not submit deletions, the Director shall make
27    only the deletions specified in paragraph (1).
28        The Director shall make available for  public  inspection
29    and  publication  an  administrative decision within 180 days
30    after the issuance of the administrative decision.  The  term
31    "administrative  decision" has the same meaning as defined in
32    Section 3-101 of Article III of the Code of Civil  Procedure.
33    Costs collected under this Section shall be paid into the Tax
34    Compliance and Administration Fund.
 
                            -25-               LRB9100271PTbd
 1        Nothing  contained in this Act shall prevent the Director
 2    from divulging  information  to  any  person  pursuant  to  a
 3    request  or  authorization  made  by  the  taxpayer  or by an
 4    authorized representative of the taxpayer.
 5    (Source: P.A. 90-491, eff. 1-1-98.)

 6        Section 40.  The  Gas  Revenue  Tax  Act  is  amended  by
 7    changing Section 11 as follows:

 8        (35 ILCS 615/11) (from Ch. 120, par. 467.26)
 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 or pursuant  to  Section  2.5  of  the  Tax
13    Collection  Suit  Act,  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        Provided,  that  nothing  contained  in  this  Act  shall
18    prevent  the  Director from publishing or making available to
19    the public  the  names  and  addresses  of  taxpayers  filing
20    returns   under  this  Act,  or  from  publishing  or  making
21    available reasonable statistics concerning the  operation  of
22    the  tax  wherein  the  contents  of returns are grouped into
23    aggregates in such a way that the  information  contained  in
24    any individual return shall not be disclosed.
25        And  provided,  that  nothing contained in this Act shall
26    prevent the Director from  making  available  to  the  United
27    States  Government  or  any  officer  or  agency thereof, for
28    exclusively official purposes, information  received  by  the
29    Department in the administration of this Act.
30        The  furnishing  upon  request of the Auditor General, or
31    his authorized agents, for official use, of returns filed and
32    information related thereto under this Act is deemed to be an
 
                            -26-               LRB9100271PTbd
 1    official purpose within the meaning of this Section.
 2        The Director may make  available  to  any  State  agency,
 3    including  the Illinois Supreme Court, which licenses persons
 4    to engage  in  any  occupation,  information  that  a  person
 5    licensed by such agency has failed to file returns under this
 6    Act  or  pay  the tax, penalty and interest shown therein, or
 7    has failed to pay any final assessment  of  tax,  penalty  or
 8    interest due under this Act.  An assessment is final when all
 9    proceedings  in  court  for  review  of  such assessment have
10    terminated or the time for the  taking  thereof  has  expired
11    without such proceedings being instituted.
12        The  Director  shall make available for public inspection
13    in the Department's principal office and for publication,  at
14    cost,  administrative decisions issued on or after January 1,
15    1995. These decisions are to be made available in a manner so
16    that the following taxpayer information is not disclosed:
17             (1)  The  names,   addresses,   and   identification
18        numbers of the taxpayer, related entities, and employees.
19             (2)  At  the  sole discretion of the Director, trade
20        secrets or other confidential information  identified  as
21        such by the taxpayer, no later than 30 days after receipt
22        of  an  administrative  decision,  by  such  means as the
23        Department shall provide by rule.
24        The Director shall determine the  appropriate  extent  of
25    the  deletions  allowed  in  paragraph  (2). In the event the
26    taxpayer does not submit deletions, the Director  shall  make
27    only the deletions specified in paragraph (1).
28        The  Director  shall make available for public inspection
29    and publication an administrative decision  within  180  days
30    after  the  issuance of the administrative decision. The term
31    "administrative decision" has the same meaning as defined  in
32    Section  3-101 of Article III of the Code of Civil Procedure.
33    Costs collected under this Section shall be paid into the Tax
34    Compliance and Administration Fund.
 
                            -27-               LRB9100271PTbd
 1        Nothing contained in this Act shall prevent the  Director
 2    from  divulging  information  to  any  person  pursuant  to a
 3    request or authorization  made  by  the  taxpayer  or  by  an
 4    authorized representative of the taxpayer.
 5    (Source: P.A. 90-491, eff. 1-1-98.)

 6        Section  45.  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  or  pursuant  to  Section  2.5 of the Tax
13    Collection Suit Act, 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        Provided,  that  nothing  contained  in  this  Act  shall
18    prevent the Director from publishing or making  available  to
19    the  public  the  names  and  addresses  of  taxpayers filing
20    returns  under  this  Act,  or  from  publishing  or   making
21    available  reasonable  statistics concerning the operation of
22    the tax wherein the contents  of  returns  are  grouped  into
23    aggregates  in  such  a way that the information contained in
24    any individual return shall not be disclosed.
25        And provided, that nothing contained in  this  Act  shall
26    prevent  the  Director  from  making  available to the United
27    States Government or  any  officer  or  agency  thereof,  for
28    exclusively  official  purposes,  information received by the
29    Department in the administration of this Act.
30        The furnishing upon request of the  Auditor  General,  or
31    his authorized agents, for official use, of returns filed and
32    information related thereto under this Act is deemed to be an
 
                            -28-               LRB9100271PTbd
 1    official purpose within the meaning of this Section.
 2        The  Director  may  make  available  to any State agency,
 3    including the Illinois Supreme Court, which licenses  persons
 4    to  engage  in  any  occupation,  information  that  a person
 5    licensed by such agency has failed to file returns under this
 6    Act or pay the tax, penalty and interest  shown  therein,  or
 7    has  failed  to  pay  any final assessment of tax, penalty or
 8    interest due under this Act.  An assessment is final when all
 9    proceedings in court  for  review  of  such  assessment  have
10    terminated  or  the  time  for the taking thereof has expired
11    without such proceedings being instituted.
12        The Director shall make available for  public  inspection
13    in  the Department's principal office and for publication, at
14    cost, administrative decisions issued on or after January  1,
15    1995. These decisions are to be made available in a manner so
16    that the following taxpayer information is not disclosed:
17             (1)  The   names,   addresses,   and  identification
18        numbers of the taxpayer, related entities, and employees.
19             (2)  At the sole discretion of the  Director,  trade
20        secrets  or  other confidential information identified as
21        such by the taxpayer, no later than 30 days after receipt
22        of an administrative  decision,  by  such  means  as  the
23        Department shall provide by rule.
24        The  Director  shall  determine the appropriate extent of
25    the deletions allowed in paragraph  (2).  In  the  event  the
26    taxpayer  does  not submit deletions, the Director shall make
27    only the deletions specified in paragraph (1).
28        The Director shall make available for  public  inspection
29    and  publication  an  administrative decision within 180 days
30    after the issuance of the administrative decision.  The  term
31    "administrative  decision" has the same meaning as defined in
32    Section 3-101 of Article III of the Code of Civil  Procedure.
33    Costs collected under this Section shall be paid into the Tax
34    Compliance and Administration Fund.
 
                            -29-               LRB9100271PTbd
 1        Nothing  contained in this Act shall prevent the Director
 2    from divulging  information  to  any  person  pursuant  to  a
 3    request  or  authorization  made  by  the  taxpayer  or by an
 4    authorized representative of the taxpayer.
 5    (Source: P.A. 90-491, eff. 1-1-98.)

 6        Section 50.  The Water Company Invested Capital  Tax  Act
 7    is amended by changing Section 11 as follows:

 8        (35 ILCS 625/11) (from Ch. 120, par. 1421)
 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  or  pursuant  to  Section  2.5 of the Tax
13    Collection Suit Act, 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
32    information related thereto under this Act is deemed to be an
 
                            -30-               LRB9100271PTbd
 1    official purpose within the meaning of this Section.
 2        The  Director  may  make  available  to any State agency,
 3    including the Illinois Supreme Court, which licenses  persons
 4    to  engage  in  any  occupation,  information  that  a person
 5    licensed by such agency has failed to file returns under this
 6    Act or pay the tax, penalty and interest  shown  therein,  or
 7    has  failed  to  pay  any final assessment of tax, penalty or
 8    interest due under this Act.  An assessment is final when all
 9    proceedings in court  for  review  of  such  assessment  have
10    terminated  or  the  time  for the taking thereof has expired
11    without such proceedings being instituted.
12        Nothing contained in this Act shall prevent the  Director
13    from  divulging  information  to  any  person  pursuant  to a
14    request or authorization  made  by  the  taxpayer  or  by  an
15    authorized representative of the taxpayer.
16    (Source: P.A. 90-491, eff. 1-1-98.)

17        Section  55.   The  Telecommunications  Excise Tax Act is
18    amended by changing Section 15 as follows:

19        (35 ILCS 630/15) (from Ch. 120, par. 2015)
20        Sec.  15.  Confidential  information.   All   information
21    received  by  the  Department  from  returns filed under this
22    Article, or from  any  investigations  conducted  under  this
23    Article, shall be confidential, except for official purposes
24    or  pursuant  to  Section 2.5 of the Tax Collection Suit Act,
25    and any person who  divulges  any  such  information  in  any
26    manner,  except in accordance with a proper judicial order or
27    as otherwise provided by law, shall be guilty of  a  Class  B
28    misdemeanor.
29        Provided,  that  nothing  contained in this Article shall
30    prevent the Director from publishing or making  available  to
31    the  public the names and addresses of retailers or taxpayers
32    filing returns under this  Article,  or  from  publishing  or
 
                            -31-               LRB9100271PTbd
 1    making   available   reasonable   statistics  concerning  the
 2    operation of the tax wherein  the  contents  of  returns  are
 3    grouped  into  aggregates  in such a way that the information
 4    contained in any individual return shall not be disclosed.
 5        And provided, that  nothing  contained  in  this  Article
 6    shall  prevent  the  Director  from  making  available to the
 7    United States Government  or  the  government  of  any  other
 8    state,  or  any  officer  or  agency thereof, for exclusively
 9    official purposes, information received by the Department  in
10    the   administration   of   this   Article,   if  such  other
11    governmental  agency  agrees   to   divulge   requested   tax
12    information to the Department.
13        The  furnishing  upon  request of the Auditor General, or
14    his authorized agents, for official use, of returns filed and
15    information related thereto under this Article is  deemed  to
16    be an official purpose within the meaning of this Section.
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
 
                            -32-               LRB9100271PTbd
 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        Nothing contained in this Act shall prevent the  Director
 7    from  divulging  information  to  any  person  pursuant  to a
 8    request or authorization  made  by  the  taxpayer  or  by  an
 9    authorized representative of the taxpayer.
10    (Source: P.A. 90-491, eff. 1-1-98.)

11        Section  60.   The  Tax Collection Suit Act is amended by
12    adding Section 2.5 as follows:

13        (35 ILCS 705/2.5 new)
14        Sec. 2.5.  Collection  efforts  of  the  Department.   In
15    addition  to any methods to collect delinquent taxes that are
16    authorized by the Illinois Income Tax Act, the Department may
17    contract with private collection entities,  make  public  any
18    personal information gathered by the Department, or implement
19    other   methods   of   collection  deemed  necessary  by  the
20    Department.
21        Before  personal  information   is   made   public,   the
22    Department   shall  give  a  30-day  written  notice  to  the
23    delinquent  party.   If  the  delinquent   party   pays   the
24    delinquency  or makes arrangements with the Department to pay
25    the delinquency, then the Department shall keep the  personal
26    information confidential.

27        Section  99.  Effective  date.   This  Act  takes  effect
28    January 1, 2000.

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