Senate Sponsors: PETERSON-CLAYBORNE. House Sponsors: BEAUBIEN Short description: USE & OCC TAXES-LIENS Synopsis of Bill as introduced: Amends the Retailers' Occupation Tax Act. Provides that the taxpayer is liable for paying the Department of Revenue for the filing fee the Department incurs when filing a lien against the taxpayer for unpaid taxes, penalties, and interest. Provides that rather than issuing a release of lien directly to the taxpayer after the taxpayer pays the tax, penalty, and interest covered by the lien, the taxpayer is required to pay the filing fee for the release of the lien and the Department shall file the release of the lien itself. SENATE AMENDMENT NO. 1. Adds reference to: 20 ILCS 2505/2505-275 was 20 ILCS 2505/39e 35 ILCS 5/601 from Ch. 120, par. 6-601 35 ILCS 5/911.2 35 ILCS 5/911.3 new 35 ILCS 5/1102 from Ch. 120, par. 11-1102 35 ILCS 5/1103 from Ch. 120, par. 11-1103 35 ILCS 5/1105 from Ch. 120, par. 11-1105 Deletes everything after the enacting clause. Reinserts provisions similar to the provisions of the bill as introduced. Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department may collect a fee from the taxpayer to cover the cost of offsets taken against an overpayment of Illinois taxes paid by the taxpayer to cover a federal tax, if federal law does not allow the Department to collect a fee from the federal government for the cost of the offsets. Amends the Illinois Income Tax Act. In provisions requiring taxpayers to pay income tax on or before the date fixed by the Department of Revenue by rule, provides that if, however, the due date for payment of a taxpayer's federal income tax liability for a tax year is later than the date fixed for filing the taxpayer's Illinois income tax return for that tax year, the Department may, by rule, prescribe a due date for payment that is not later than the due date for payment of the taxpayer's federal income tax liability. Removes provisions concerning what the Director of Revenue must do if a taxpayer files a protest of withholding of an income tax refund for payment of delinquent income tax liability. Sets forth the order of priority the Department must follow when considering requests to withhold refunds to pay delinquent taxes. Provides that the taxpayer is liable for the filing fee incurred by the Department for filing a lien for delinquent taxes and the filing fee incurred by the Department to file the release of that lien and that the filing fees shall be paid to the Department in addition to payment of the tax, penalty, and interest included in the amount of the lien. Makes other changes. Effective immediately, except that the provisions relating to tax liens take effect on January 1, 2003. Last action on Bill: PUBLIC ACT.............................. 92-0826 Last action date: AUG-21-2002 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 1 END OF INQUIRY Full Text Bill Status