Illinois Compiled Statutes
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20 ILCS 2505/2505-210
(20 ILCS 2505/2505-210)
(was 20 ILCS 2505/39c-1)
Electronic funds transfer.
(a) The Department may provide means by which
persons having a tax liability under any Act administered by the Department
may use electronic funds transfer to pay the tax liability.
(b) Mandatory payment by electronic funds transfer. Except as otherwise provided in a tax Act administered by the Department, a taxpayer (other than an individual taxpayer) who has an annual tax liability of $20,000 or more and an individual taxpayer who has an annual tax liability of $200,000 or more shall make all payments of that tax to the Department by electronic funds transfer. Before August 1 of each year,
beginning in 2002, the Department shall notify all taxpayers required to make
payments by electronic funds transfer. All taxpayers required to make payments
by electronic funds transfer shall make those payments for a minimum of one
year beginning on October 1. For purposes of this subsection (b), the term
"annual tax liability" means, except as provided in subsections (c) and (d) of
this Section, the sum of the taxpayer's liabilities under a tax Act
administered by the Department
for the immediately preceding calendar year.
(c) For purposes of subsection (b), the term "annual tax liability" means,
for a taxpayer that incurs a tax liability under the Retailers' Occupation Tax
Act, Service Occupation Tax Act, Use Tax Act, Service Use Tax Act, or any other
State or local occupation or use tax law that is administered by the
Department, the sum of the taxpayer's liabilities under the Retailers'
Occupation Tax Act, Service Occupation Tax Act, Use Tax Act, Service Use Tax
Act, and all other State and local occupation and use tax laws administered by
the Department for the immediately preceding calendar year.
(d) For purposes of subsection (b), the term "annual tax liability" means,
for a taxpayer that incurs an Illinois income tax liability, the greater of:
(1) the amount of the taxpayer's tax liability under
Article 7 of the Illinois Income Tax Act for the immediately preceding calendar year; or
(2) the taxpayer's estimated tax payment obligation
under Article 8 of the Illinois Income Tax Act for the immediately preceding calendar year.
(e) The Department shall adopt such rules as are necessary to effectuate a
program of electronic funds transfer and the requirements of this Section.
(Source: P.A. 100-1171, eff. 1-4-19; 101-27, eff. 6-25-19.)