92nd General Assembly
Summary of SB1177
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Short description: 
REVENUE-GAMING BD-INVESTIGATOR                                             

Synopsis of Bill as introduced:
        Amends the Cigarette Tax Act, the  Cigarette  Use  Tax  Act,  the      
   Tobacco  Products Tax Act of 1995, the Hotel Operators' Occupation Tax      
   Act, the Motor Fuel Tax Law, the  Gas  Revenue  Tax  Act,  the  Public      
   Utilities Revenue Act, the Water Company Invested Capital Tax Act, the      
   Telecommunications Excise Tax Act, the Electricity Excise Tax Law, the      
   Illinois  Pull  Tabs and Jar Games Act, the Bingo License and Tax Act,      
   the Charitable  Games  Act,  the  Liquor  Control  Act  of  1934,  the      
   Environmental  Protection  Act,  the Environmental Impact Fee Law, and      
   the Drycleaner Environmental Response Trust Fund Act.   Provides  that      
   if  any  payment  provided  for  in  these  Acts  and Laws exceeds the      
   taxpayer's liabilities under the Act or Law, as shown on  an  original      
   return, the Department of Revenue shall, if requested by the taxpayer,      
   issue  to the taxpayer a credit memorandum no later than 30 days after      
   the date of payment.  The credit evidenced by  the  credit  memorandum      
   may be assigned by the taxpayer to a similar taxpayer under the Act or      
   Law  or  the taxpayer may credit the excess payment against future tax      
   liability.  If the Department subsequently determines that all or  any      
   part  of  the  credit  taken was not actually due to the taxpayer, any      
   discount allowed to the taxpayer for collecting and remitting the  tax      
   shall  be  reduced  by  the  percentage  of  the  discount  times  the      
   difference  between  the  credit taken and that actually due, and that      
   taxpayer shall be liable for penalties and interest on the difference.      
   Effective January 1, 2002.                                                  
        HOUSE AMENDMENT NO. 1.                                                 
          Deletes reference to:                                                
          35 ILCS 130/2                   from Ch. 120, par. 453.2             
          35 ILCS 135/3                   from Ch. 120, par. 453.33            
          35 ILCS 143/10-30                                                    
          35 ILCS 145/6                   from Ch. 120, par. 481b.36           
          35 ILCS 505/2b                  from Ch. 120, par. 418b              
          35 ILCS 505/6                   from Ch. 120, par. 422               
          35 ILCS 505/6a                  from Ch. 120, par. 422a              
          35 ILCS 615/2a.2                from Ch. 120, par. 467.17a.2         
          35 ILCS 620/2a.2                from Ch. 120, par. 469a.2            
          35 ILCS 625/4                   from Ch. 120, par. 1414              
          35 ILCS 630/6                   from Ch. 120, par. 2006              
          35 ILCS 640/2-9                                                      
          35 ILCS 640/2-11                                                     
          230 ILCS 20/5                   from Ch. 120, par. 1055              
          230 ILCS 25/3                   from Ch. 120, par. 1103              
          230 ILCS 30/9                   from Ch. 120, par. 1129              
          235 ILCS 5/8-2                  from Ch. 43, par. 159                
          415 ILCS 5/55.10                from Ch. 111 1/2, par. 1055.10       
          415 ILCS 125/315                                                     
          415 ILCS 135/65                                                      
          Adds reference to:                                                   
          20 ILCS 2505/2505-305           was 20 ILCS 2505/39b15.1             
        Deletes  everything  after  the  enacting  clause.   Amends   the      
   Department  of  Revenue  Law  of  the  Civil  Administrative  Code  of      
   Illinois.   Provides  that  the Department of Revenue has the power to      
   appoint investigators concerning laws administered by  the  Department      
   or  the  Illinois  Gaming  Board  (now,  only laws administered by the      
   Department).  Provides that investigators appointed by the  Department      
   of  Revenue  under  these  provisions who are assigned to the Illinois      
   Gaming Board have and  may  exercise all  the  rights and  powers   of      
   peace  officers,  provided  that  these  powers shall  be  limited  to      
   offenses  or  violations occurring  or committed  on  a  riverboat  or      
Last action on Bill: PUBLIC ACT.............................. 92-0493

   Last action date: AUG-23-2001

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   1     SENATE -   0


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