Senate Sponsors: PETERSON-CLAYBORNE. House Sponsors: MOORE Short description: TAX-COLLECTN-LIENS-FUND TRNSFR Synopsis of Bill as introduced: Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that, beginning on October 1, 2002, a 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. Authorizes the Department to enter into written agreements with State's Attorneys for pursuit of civil liability against persons who have issued to the Department checks or other orders in violation of the deceptive practice provisions of the Criminal Code of 1961. Amends the Illinois Income Tax Act, the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, and the Electricity Excise Tax Law. Provides that, beginning on October 1, 2002, a taxpayer who has a tax liability of $200,000 or more under these Acts shall make all payments required by rules of the Department by electronic funds transfer. Amends the Counties Code. Authorizes State's Attorneys to enter into agreements with the Department of Revenue for the collection of checks or orders issued to the Department in violation of the deceptive practice provisions of the Criminal Code of 1961. Provides that the maximum fee that may be collected from the Department of Revenue for filing or indexing a lien, certificate of lien release or subordination, or any other type of notice or other documentation affecting or concerning a lien is $5 and the maximum fee that may be collected from the Department of Revenue for indexing each additional name in excess of one for any lien, certificate of lien release or subordination, or any other type of notice or other documentation affecting or concerning a lien is $1. Effective January 1, 2002. HOUSE AMENDMENT NO. 1. Adds reference to: 20 ILCS 2505/2505-275 was 20 ILCS 2505/39e 35 ILCS 5/911.2 new Further amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Allows the Department to charge taxpayers a fee for offsetting their State tax liability against a federal tax refund. Allows the Department to charge the IRS a fee for offsetting federal tax liability against a State tax refund. Further amends the Illinois Income Tax Act. Provides that a unit or official of a claimant state, or the duly authorized agent of that unit or official, charged with the imposition, assessment, or collection of State income taxes (tax officer) may (i) certify to the Director of Revenue the existence of a taxpayer's delinquent income tax liability and (ii) request the Director to withhold any refund to which the taxpayer is entitled, but only if the laws of the claimant state (i) allow the Director to certify an income tax liability, (ii) allow the Director to request the tax officer to withhold the taxpayer's tax refund, and (iii) provide for the payment of the refund to the State of Illinois. HOUSE AMENDMENT NO. 2. Provides that "annual tax liability" means, with some exceptions, the sum of a taxpayer's liabilities under a tax Act administered by the Department of Revenue, except the Motor Fuel Tax Law and the Environmental Impact Fee Law. HOUSE AMENDMENT NO. 3. In provisions concerning tax claims of other states, defines the term "taxpayer" as meaning any individual person (now, any person) identified by a claimant state as owing taxes to that claimant state and, in the case of a refund arising from the filing of a joint return, the taxpayer's spouse. Last action on Bill: PUBLIC ACT.............................. 92-0492 Last action date: AUG-23-2001 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 3 SENATE - 0 END OF INQUIRY Full Text Bill Status