HB5032 93RD GENERAL ASSEMBLY

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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB5032

Introduced 02/05/04, by Gary Hannig

SYNOPSIS AS INTRODUCED:

20 ILCS 2505/2505-200

was 20 ILCS 2505/39c-1a

Amends the The Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue may adopt rules to mandate the electronic filing of any return or document required to be filed under any Act administered by the Department except for individual or estate returns filed under the Illinois Income Tax Act. Effective on July 1, 2004.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning taxes.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Department of Revenue Law of the Civil Administrative Code of Illinois is amended by changing Section 2505-200 as follows:

(20 ILCS 2505/2505-200) (was 20 ILCS 2505/39c-1a)

Sec. 2505-200. Electronic filing rules. The Department may adopt rules to authorize the electronic filing of any return or document required to be filed under any Act administered by the Department. The Department may adopt rules to mandate the electronic filing of any return or document required to be filed under any Act administered by the Department except for individual or estate returns filed under the Illinois Income Tax Act. If a taxpayer fails to comply with the regulatory mandate to file its returns in a manner prescribed by the Department, then the taxpayer is subject to all the penalties allowed by the applicable Act as if the taxpayer had failed to file the required return. The Department may promulgate rules adopting standards allowing for the waiver of the electronic filing mandate. In the case of an electronically filed return or other document required to be filed with the Department or maintained by any taxpayer, these rules may set forth standards that provide for acceptance of a signature in a form other than in the proper handwriting of the person.

(Source: P.A. 91-239, eff. 1-1-00.)

Section 99. Effective date. This Act takes effect on July 1, 2004.