Bill Text: IL HB1798 | 2011-2012 | 97th General Assembly | Amended
Bill Title: Amends the Department of Human Services Act. Makes a technical change in a Section concerning the legislative purpose of the Act.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2013-01-08 - Session Sine Die [HB1798 Detail]
Download: Illinois-2011-HB1798-Amended.html
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1 | AMENDMENT TO HOUSE BILL 1798
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2 | AMENDMENT NO. ______. Amend House Bill 1798 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Department of Revenue Law of the
Civil | ||||||
5 | Administrative Code of Illinois is amended by changing Section | ||||||
6 | 2505-425 as follows:
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7 | (20 ILCS 2505/2505-425)
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8 | Sec. 2505-425. Public list of delinquent State taxes.
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9 | (a) The Director must may annually disclose a list of all | ||||||
10 | taxpayers, including
but not
limited to individuals, trusts, | ||||||
11 | partnerships, corporations, and other taxable
entities,
that | ||||||
12 | are delinquent in the payment of tax liabilities collected by | ||||||
13 | the
Department. The list shall include only those taxpayers | ||||||
14 | with total final
liabilities for all taxes collected by the | ||||||
15 | Department (including penalties and
interest) in an amount
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16 | greater than $1,000 (or a greater amount as established by the |
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1 | Department by
rule) for a
period of 6 months (or a longer | ||||||
2 | period as established by the
Department by
rule) from the time | ||||||
3 | that the taxes were
assessed or became final, as provided in | ||||||
4 | the statute imposing the tax.
The
list shall contain the name, | ||||||
5 | address, types of taxes, month and year in which
each tax | ||||||
6 | liability was assessed or became final, the amount of each tax
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7 | outstanding of each delinquent taxpayer, and, in the case of a | ||||||
8 | corporate
taxpayer, the name of the current president of record | ||||||
9 | of the corporation.
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10 | (b) At least 90 days before the disclosure of the name of | ||||||
11 | any delinquent
taxpayer prescribed in subsection (a), the | ||||||
12 | Director shall mail a written notice
to each
delinquent | ||||||
13 | taxpayer by certified mail addressed to the delinquent taxpayer | ||||||
14 | at
his or
her last or usual place of business or abode | ||||||
15 | detailing the amount and nature of
the
delinquency and the | ||||||
16 | intended disclosure of the delinquency. If the delinquent
tax | ||||||
17 | has
not been paid 60 days after the notice was delivered or the | ||||||
18 | Department has been
notified that delivery was refused or | ||||||
19 | unclaimed, and the taxpayer has not,
since
the mailing of the | ||||||
20 | notice, either entered into a written agreement with the
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21 | Department for payment of the delinquency or corrected a | ||||||
22 | default in an existing
agreement to the satisfaction of the | ||||||
23 | Director, the Director may disclose the
tax in
the list of
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24 | delinquent taxpayers.
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25 | (c) Unpaid taxes shall not be deemed to be delinquent and | ||||||
26 | subject to
disclosure if (i) a written agreement for payment |
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1 | exists without default
between
the
taxpayer and the Department | ||||||
2 | or (ii) the tax liability is the subject of an
administrative | ||||||
3 | hearing, administrative review, or judicial review.
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4 | (d) The list shall be available for public inspection at | ||||||
5 | the Department or
by
other means of publication, including the | ||||||
6 | Internet.
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7 | (e) The Department shall prescribe reasonable rules for the | ||||||
8 | administration
and implementation of this Section.
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9 | (f) Any disclosure made by the Director in a good faith | ||||||
10 | effort to comply
with this Section shall not be considered a | ||||||
11 | violation of any statute
prohibiting disclosure of taxpayer | ||||||
12 | information.
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13 | (Source: P.A. 91-239, eff. 1-1-00; 92-197, eff. 8-1-01. ".
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