[ Search ] [ Legislation ]
[ Home ] [ Back ] [ Bottom ]
|[ Introduced ]||[ Engrossed ]||[ Enrolled ]|
|[ House Amendment 001 ]||[ House Amendment 003 ]||[ Conference Committee Report 001 ]|
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. -2- LRB9112999SMdvam10 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 -3- LRB9112999SMdvam10 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 -4- LRB9112999SMdvam10 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 -5- LRB9112999SMdvam10 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.)".
[ Top ]