(20 ILCS 2505/2505-400) (was 20 ILCS 2505/39b49)
Sec. 2505-400. Contracts for collection assistance.
(a) The Department has the
power to contract for collection assistance on a contingent fee
basis, with collection fees to be retained by the collection agency and the
net collections to be paid to the Department.
In the case of any liability referred to a collection agency on or after July
1,
2003, any fee
charged to the State by the collection agency shall be considered additional
State tax of the
taxpayer imposed under the Act under which the tax being collected was imposed,
shall be
deemed assessed at the time payment of the tax is made to the collection
agency,
and shall
be separately stated in any statement or notice of the liability issued by the
collection agency
to the taxpayer.
(b) The Department has the power to enter into written agreements with
State's Attorneys for pursuit of civil liability under subsection (E) of Section 17-1 of the
Criminal Code of 2012 against persons who have issued to the Department checks
or other orders in violation of the provisions of paragraph (1) of subsection
(B) of Section 17-1 of the Criminal Code of 2012. Of the amount collected, the
Department shall retain the amount owing upon the dishonored check or order
along with the dishonored check fee imposed under the Uniform Penalty and
Interest Act. The balance of damages, fees, and costs collected under subsection (E) of Section
17-1 of the Criminal Code of 2012 or under Section 17-1a of that Code shall be retained by the State's Attorney.
The agreement shall not affect the allocation of fines and costs imposed in any
criminal prosecution.
(c) The Department may issue the Secretary of the Treasury of the United
States (or his or her delegate) notice, as required by Section 6402(e) of the
Internal Revenue Code, of any past due, legally enforceable State income tax
obligation of a taxpayer. The Department must notify the taxpayer that any fee
charged to the State by the Secretary of the Treasury of the United States (or
his
or her delegate) under Internal Revenue Code Section 6402(e) is
considered additional State income tax of the taxpayer with respect to whom the
Department issued the notice, and is deemed assessed upon issuance by
the Department of notice to the Secretary of the Treasury of the United States
(or his or her delegate) under Section 6402(e) of the Internal Revenue Code; a
notice of additional State income tax is not considered a notice of
deficiency, and the taxpayer has no right of protest.
(Source: P.A. 96-1551, eff. 7-1-11; 97-1150, eff. 1-25-13.)
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