State of Illinois
90th General Assembly
Legislation

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90_SB1316

      20 ILCS 2505/39b54 new
          Amends the Civil Administrative Code. Provides  that  the
      Director of the Department of Revenue shall annually disclose
      a  list  of  all  taxpayers,  including  but  not  limited to
      individuals, trusts, partnerships,  corporations,  and  other
      taxable entities, that are delinquent in the payment of their
      State  tax liabilities in an amount greater than $5,000 for a
      period of  6  months  from  the  time  that  the  taxes  were
      assessed.   Requires   that  at  least  90  days  before  the
      disclosure of  the  name  of  any  delinquent  taxpayer,  the
      Director  shall  mail  a  written  notice  to each delinquent
      taxpayer by certified mail detailing the amount and nature of
      the  delinquency  and  the   intended   disclosure   of   the
      delinquency.   Provides  that  if  the delinquent tax has not
      been paid 60  days  after  the  notice,  the  Director  shall
      disclose  the  tax  in  the  list  of  delinquent  taxpayers.
      Provides  that  the  names  shall  not  be  included  if  the
      delinquent taxpayer has a payment plan with the Department or
      if the tax is under appeal before a court, the Department, or
      the  Property Tax Appeal Board.  Provides that the list shall
      be available for public inspection at the  Department  or  by
      other means of publication, including the Internet. Effective
      January 1, 1999.
                                                     LRB9007765KDks
                                               LRB9007765KDks
 1        AN  ACT  to amend the Civil Administrative Code by adding
 2    Section 39b54.
 3        Be it enacted by the People of  the  State  of  Illinois,
 4    represented in the General Assembly:
 5        Section  5.   The Civil Administrative Code is amended by
 6    adding Section 39b54 as follows:
 7        (20 ILCS 2505/39b54 new)
 8        Sec. 39b54.  Public list of delinquent State taxes.
 9        (a)  The Director shall annually disclose a list  of  all
10    taxpayers,  including but not limited to individuals, trusts,
11    partnerships, corporations, and other taxable entities,  that
12    are  delinquent in the payment of State tax liabilities in an
13    amount greater than $5,000 for a period of at least 6  months
14    from  the  time that the taxes were assessed.  The list shall
15    contain the name,  address,  type  of  tax,  month  and  year
16    assessed, and amount outstanding of each delinquent taxpayer.
17        (b)  At  least  90 days before the disclosure of the name
18    of any delinquent taxpayer prescribed in subsection (a),  the
19    Director  shall  mail  a  written  notice  to each delinquent
20    taxpayer  by  certified  mail  addressed  to  the  delinquent
21    taxpayer at his or her last or usual  place  of  business  or
22    abode  detailing the amount and nature of the delinquency and
23    the  intended  disclosure  of  the   delinquency.    If   the
24    delinquent  tax  has  not been paid 60 days after mailing the
25    notice, the Director shall disclose the tax in  the  list  of
26    delinquent taxpayers.
27        (c)  Unpaid  taxes  shall  not be deemed to be delinquent
28    and subject to disclosure if  (i)  a  written  agreement  for
29    payment  exists  without default between the taxpayer and the
30    Department or  (ii)  the  Director  certifies  that  the  tax
31    liability is under appeal or is based wholly on a question of
                            -2-                LRB9007765KDks
 1    law  that  is  currently  under  appeal  before  a court, the
 2    Department, or the Property Tax Appeal Board in another  case
 3    involving the same question.
 4        (d)  The list shall be available for public inspection at
 5    the  Department  or  by other means of publication, including
 6    the Internet.
 7        (e)  The Department shall prescribe reasonable rules  for
 8    the administration and implementation of this Section.
 9        Section  99.  Effective  date.   This  Act  takes  effect
10    January 1, 1999.

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