SB3525 97TH GENERAL ASSEMBLY

LRB097 18916 HLH 64154 b

97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB3525

Introduced 2/8/2012, by Sen. Toi W. Hutchinson

SYNOPSIS AS INTRODUCED:

35 ILCS 1005/5-5

Amends the Illinois Independent Tax Tribunal Act. Makes a technical change in a Section concerning the Independent Tax Tribunal Board.

A BILL FOR

AN ACT concerning revenue.

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

Section 5. The Illinois Independent Tax Tribunal Act is amended by changing Section 5-5 as follows:

(35 ILCS 1005/5-5)

(This Section may contain text from a Public Act with a delayed effective date)

Sec. 5-5. Independent Tax Tribunal Board; Department of Revenue.

(a) On and after July 1, 2013, the the Department of Revenue, or any successor agency, shall no longer hear and act upon any protests of notices of tax liability or deficiencies for all taxes administered by the Department of Revenue.

(b) Beginning July 1, 2013, an Independent Tax Tribunal Board shall assume, exercise, and administer all rights, powers, duties, and responsibilities pertaining to any protests of notices of tax liability or deficiencies for all taxes administered by the Department of Revenue. The Independent Tax Tribunal Board shall be created by law and no State agency shall assume the functions of the Board.

(Source: P.A. 97-636, eff. 6-1-12.)

Section 95. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate or delay the taking effect of (i) the changes made by this Act or (ii) provisions derived from any other Public Act.