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35 ILCS 630/15
(35 ILCS 630/15) (from Ch. 120, par. 2015)
Sec. 15. Confidential information. All information received by the
Department from returns
filed under this Article, or from any investigations conducted under this
Article, shall be confidential, except for official purposes, and any person
who
divulges any such information in any manner, except in accordance with a
proper judicial order or as otherwise provided by law, shall be guilty of a
Class B misdemeanor.
Provided, that nothing contained in this Article shall prevent the Director
from publishing or making available to the public the names and addresses
of retailers or taxpayers filing returns under this Article, or from publishing
or making available reasonable statistics concerning the operation of the
tax wherein the contents of returns are grouped into aggregates in such a
way that the information contained in any individual return shall not be
disclosed.
And provided, that nothing contained in this Article shall prevent the
Director from making available to the United States Government or the
government of any other state, or any officer or agency thereof, for
exclusively official purposes, information received by the Department in
the administration of this Article, if such other governmental agency agrees to
divulge requested tax information to the Department.
The furnishing upon request of the Auditor General, or his authorized
agents, for official use, of returns filed and information related thereto
under this Article is deemed to be an official purpose within the meaning of
this Section.
The furnishing of financial information to a municipality that has imposed
a tax under the Simplified Municipal Telecommunications Tax Act, upon request
of the
chief executive thereof, is an official purpose within the meaning of this
Section, provided that the municipality agrees in writing to the requirements
of this Section. Information so provided shall be subject to all
confidentiality provisions of this Section. The written agreement shall
provide for reciprocity, limitations on access, disclosure, and procedures for
requesting information.
The Director shall make available for public
inspection in the Department's principal office and for publication, at cost,
administrative decisions issued on or after January
1, 1995. These decisions are to be made available in a manner so that the
following
taxpayer information is not disclosed:
(1) The names, addresses, and identification numbers | | of the taxpayer, related entities, and employees.
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(2) At the sole discretion of the Director, trade
| | secrets or other confidential information identified as such by the taxpayer, no later than 30 days after receipt of an administrative decision, by such means as the Department shall provide by rule.
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The Director shall determine the
appropriate extent of the
deletions allowed in paragraph (2). In the event the taxpayer does not submit
deletions,
the Director shall make only the deletions specified in paragraph (1).
The Director shall make available for public inspection and publication an
administrative decision within 180 days after the issuance of the
administrative
decision. The term "administrative decision" has the same meaning as defined in
Section 3-101 of Article III of the Code of Civil Procedure. Costs collected
under this Section shall be paid into the Tax Compliance and Administration
Fund.
Nothing contained in this Act shall prevent the Director from divulging
information to any person pursuant to a request or authorization made by the
taxpayer or by an authorized representative of the taxpayer.
(Source: P.A. 94-1074, eff. 12-26-06.)
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