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91_SB1707ham005
LRB9112999SMdvam10
1 AMENDMENT TO SENATE BILL 1707
2 AMENDMENT NO. . Amend Senate Bill 1707 on page 1, by
3 replacing lines 1 and 2 with the following:
4 "AN ACT concerning taxation."; and
5 on page 1, line 6, by replacing "Section 5k" with "Sections
6 5k and 11"; and
7 on page 2, immediately below line 4, by inserting the
8 following:
9 "(35 ILCS 120/11) (from Ch. 120, par. 450)
10 Sec. 11. All information received by the Department from
11 returns filed under this Act, or from any investigation
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 in this Act prevents the Director of Revenue from
18 publishing or making available to the public the names and
19 addresses of persons filing returns under this Act, or
20 reasonable statistics concerning the operation of the tax by
21 grouping the contents of returns so the information in any
22 individual return is not disclosed.
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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
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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 Department may make available to the Board of
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1 Trustees of any Metro East Mass Transit District information
2 contained on transaction reporting returns required to be
3 filed under Section 3 of this Act that report sales made
4 within the boundary of the taxing authority of that Metro
5 East Mass Transit District, as provided in Section 5.01 of
6 the Local Mass Transit District Act. The disclosure shall be
7 made pursuant to a written agreement between the Department
8 and the Board of Trustees of a Metro East Mass Transit
9 District, which is an official purpose within the meaning of
10 this Section. The written agreement between the Department
11 and the Board of Trustees of a Metro East Mass Transit
12 District shall provide for reciprocity, limitations on
13 access, disclosure, and procedures for requesting
14 information. Information so provided shall be subject to all
15 confidentiality provisions of this Section.
16 The Director may make available to any State agency,
17 including the Illinois Supreme Court, which licenses persons
18 to engage in any occupation, information that a person
19 licensed by such agency has failed to file returns under this
20 Act or pay the tax, penalty and interest shown therein, or
21 has failed to pay any final assessment of tax, penalty or
22 interest due under this Act. The Director may also make
23 available to the Secretary of State information that a
24 limited liability company, which has filed articles of
25 organization with the Secretary of State, or corporation
26 which has been issued a certificate of incorporation by the
27 Secretary of State has failed to file returns under this Act
28 or pay the tax, penalty and interest shown therein, or has
29 failed to pay any final assessment of tax, penalty or
30 interest due under this Act. An assessment is final when all
31 proceedings in court for review of such assessment have
32 terminated or the time for the taking thereof has expired
33 without such proceedings being instituted.
34 The Director shall make available for public inspection
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1 in the Department's principal office and for publication, at
2 cost, administrative decisions issued on or after January 1,
3 1995. These decisions are to be made available in a manner so
4 that the following taxpayer information is not disclosed:
5 (1) The names, addresses, and identification
6 numbers of the taxpayer, related entities, and employees.
7 (2) At the sole discretion of the Director, trade
8 secrets or other confidential information identified as
9 such by the taxpayer, no later than 30 days after receipt
10 of an administrative decision, by such means as the
11 Department shall provide by rule.
12 The Director shall determine the appropriate extent of
13 the deletions allowed in paragraph (2). In the event the
14 taxpayer does not submit deletions, the Director shall make
15 only the deletions specified in paragraph (1).
16 The Director shall make available for public inspection
17 and publication an administrative decision within 180 days
18 after the issuance of the administrative decision. The term
19 "administrative decision" has the same meaning as defined in
20 Section 3-101 of Article III of the Code of Civil Procedure.
21 Costs collected under this Section shall be paid into the Tax
22 Compliance and Administration Fund.
23 Nothing contained in this Act shall prevent the Director
24 from divulging information to any person pursuant to a
25 request or authorization made by the taxpayer or by an
26 authorized representative of the taxpayer.
27 (Source: P.A. 89-89, eff. 6-30-95; 90-491, eff. 1-1-98.)".