Bill Text: IL SB3525 | 2011-2012 | 97th General Assembly | Introduced
Bill Title: Amends the Illinois Independent Tax Tribunal Act. Makes a technical change in a Section concerning the Independent Tax Tribunal Board.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Failed) 2013-01-08 - Session Sine Die [SB3525 Detail]
Download: Illinois-2011-SB3525-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,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Illinois Independent Tax Tribunal Act is | |||||||||||||||||||
| 5 | amended by changing Section 5-5 as follows:
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| 6 | (35 ILCS 1005/5-5)
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| 7 | (This Section may contain text from a Public Act with a | |||||||||||||||||||
| 8 | delayed effective date) | |||||||||||||||||||
| 9 | Sec. 5-5. Independent Tax Tribunal Board; Department of | |||||||||||||||||||
| 10 | Revenue. | |||||||||||||||||||
| 11 | (a) On and after July 1, 2013, the the Department of | |||||||||||||||||||
| 12 | Revenue, or any successor agency, shall no longer hear and act | |||||||||||||||||||
| 13 | upon any protests of notices of tax liability or deficiencies | |||||||||||||||||||
| 14 | for all taxes administered by the Department of Revenue. | |||||||||||||||||||
| 15 | (b) Beginning July 1, 2013, an Independent Tax Tribunal | |||||||||||||||||||
| 16 | Board shall assume, exercise, and administer all rights, | |||||||||||||||||||
| 17 | powers, duties, and responsibilities pertaining to any | |||||||||||||||||||
| 18 | protests of notices of tax liability or deficiencies for all | |||||||||||||||||||
| 19 | taxes administered by the Department of Revenue. The | |||||||||||||||||||
| 20 | Independent Tax Tribunal Board shall be created by law and no | |||||||||||||||||||
| 21 | State agency shall assume the functions of the Board.
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| 22 | (Source: P.A. 97-636, eff. 6-1-12.)
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| 1 | Section 95. No acceleration or delay. Where this Act makes | ||||||
| 2 | changes in a statute that is represented in this Act by text | ||||||
| 3 | that is not yet or no longer in effect (for example, a Section | ||||||
| 4 | represented by multiple versions), the use of that text does | ||||||
| 5 | not accelerate or delay the taking effect of (i) the changes | ||||||
| 6 | made by this Act or (ii) provisions derived from any other | ||||||
| 7 | Public Act.
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