Bill Text: IL SB0494 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Tax Delinquency Amnesty Act. Makes a technical change in a Section concerning an amnesty program.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-08-15 - Pursuant to Senate Rule 3-9(b) / Referred to Assignments [SB0494 Detail]
Download: Illinois-2009-SB0494-Introduced.html
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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
| 3 | represented in the General Assembly:
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| 4 | Section 5. The Tax Delinquency Amnesty Act is amended by | |||||||||||||||||||
| 5 | changing Section 10 as follows:
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| 6 | (35 ILCS 745/10)
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| 7 | Sec. 10. Amnesty program. The
The Department shall | |||||||||||||||||||
| 8 | establish an amnesty
program for all taxpayers owing any tax | |||||||||||||||||||
| 9 | imposed by reason of or pursuant to
authorization by any law of | |||||||||||||||||||
| 10 | the State of Illinois and collected by the
Department. | |||||||||||||||||||
| 11 | The amnesty program shall be for a period from October 1, | |||||||||||||||||||
| 12 | 2003 through
November 15, 2003.
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| 13 | The amnesty program shall provide that, upon payment by a | |||||||||||||||||||
| 14 | taxpayer of all
taxes
due from that taxpayer to the State of | |||||||||||||||||||
| 15 | Illinois for any taxable period ending
after June 30,
1983 and | |||||||||||||||||||
| 16 | prior to July 1, 2002, the
Department shall abate and not seek | |||||||||||||||||||
| 17 | to collect any interest or penalties that
may be
applicable and | |||||||||||||||||||
| 18 | the Department shall not seek civil or criminal prosecution for
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| 19 | any taxpayer for the period of time for which amnesty has been | |||||||||||||||||||
| 20 | granted to the
taxpayer. Failure to pay all taxes due to the | |||||||||||||||||||
| 21 | State for a taxable period shall
invalidate any
amnesty granted | |||||||||||||||||||
| 22 | under this Act. Amnesty shall be granted only if all amnesty
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| 23 | conditions are
satisfied by the taxpayer.
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| 1 | Amnesty shall not be granted to taxpayers who are a party | ||||||
| 2 | to any criminal
investigation or to any civil or criminal | ||||||
| 3 | litigation that is pending in any
circuit court or appellate | ||||||
| 4 | court or the Supreme Court of this State for
nonpayment, | ||||||
| 5 | delinquency, or fraud in relation to any State tax imposed by | ||||||
| 6 | any
law of the State of Illinois.
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| 7 | Voluntary payments made under this Act shall be made by | ||||||
| 8 | cash, check,
guaranteed remittance, or ACH debit.
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| 9 | The Department shall adopt rules as necessary to implement | ||||||
| 10 | the provisions of
this Act.
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| 11 | Except as otherwise provided in this Section, all money | ||||||
| 12 | collected under this
Act
that would otherwise be deposited into | ||||||
| 13 | the General Revenue Fund shall be
deposited as
follows: (i) | ||||||
| 14 | one-half into the Common School Fund; (ii) one-half into the
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| 15 | General
Revenue Fund. Two percent of all money collected under | ||||||
| 16 | this Act shall be
deposited by
the State Treasurer into the Tax | ||||||
| 17 | Compliance and Administration Fund and,
subject to
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| 18 | appropriation, shall be used by the Department to cover costs | ||||||
| 19 | associated with
the administration of this Act.
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| 20 | (Source: P.A. 93-26, eff. 6-20-03.)
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