Bill Text: IL HB2507 | 2023-2024 | 103rd General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Amends the Property Tax Code. In provisions granting a homestead exemption to veterans with disabilities, provides that property that is used as a qualified residence by a veteran who was a member of the United States Armed Forces during World War II is exempt from taxation regardless of the veteran's level of disability. Provides that a veteran who qualifies as a result of his or her service in World War II need not reapply for the exemption. Makes changes concerning service-connected disabilities. Makes changes concerning surviving spouses. Creates a homestead exemption for surviving spouses of fallen police officers and fallen rescue workers in an amount equal to 50% of the equalized assessed value of the property. Makes changes concerning the valuation of wastewater facilities. In provisions concerning the Historic Residence Assessment Freeze Law, provides that the fair cash value of the property shall be based on the final determination by the assessment officer, board of review, Property Tax Appeal Board, or court. Provides that, after the expiration of the 8-year valuation period, if the current fair cash value is less than the adjusted base year valuation, then the assessment shall be based on the current fair cash value. Makes changes concerning multi-township assessors. Provides that property that is used for a petroleum refinery may be the subject of a real property tax assessment settlement agreement among the taxpayer and taxing districts in which the property is situated. Amends the Park District Aquarium and Museum Act. Changes the Act's short title to the Park District and Municipal Aquarium and Museum Act. Replaces the Act's existing references to "city" and "cities" with "municipality" and "municipalities". Provides that the board of park commissioners or corporate authorities of a municipality (currently, only boards of park commissioners) may levy a tax if the park district or municipality has control of a public park or parks within the park district or municipality in which an aquarium or museum is maintained. Amends the Property Tax Extension Limitation Law of the Property Tax Code. Provides that extensions for levies made under the Park District and Municipal Aquarium and Museum Act are special purpose extensions and are not included in the park district's or municipality's aggregate extension. Creates an exemption for municipality-built homes. Provides that real property that is used to provide services requiring a license under the Nursing Home Care Act or under the Specialized Mental Health Facilities Act shall not be assessed at a higher level of assessment than residential property in the county in which the nursing home or mental health services facility is located. Effective immediately.

Spectrum: Partisan Bill (Democrat 27-0)

Status: (Vetoed) 2023-11-08 - Bill Dead - No Positive Action Taken - Amendatory Veto [HB2507 Detail]

Download: Illinois-2023-HB2507-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2507 Introduced , by Rep. Margaret Croke SYNOPSIS AS INTRODUCED:
35 ILCS 120/4 from Ch. 120, par. 443
35 ILCS 128/1-45
35 ILCS 130/9a from Ch. 120, par. 453.9a
35 ILCS 135/13 from Ch. 120, par. 453.43
235 ILCS 5/8-5 from Ch. 43, par. 163a
Amends the Retailers' Occupation Tax Act, the Cigarette Machine Operators' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, and the Liquor Control Act of 1934. Provides that amounts paid as taxes under those Acts shall be deemed assessed upon the date of receipt of payment. Effective January 1, 2024.
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A BILL FOR
HB2507 LRB103 29028 HLH 55414 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Retailers' Occupation Tax Act is amended by
changing Section 4 as follows:
(35 ILCS 120/4) (from Ch. 120, par. 443)
Sec. 4. As soon as practicable after any return is filed,
the Department shall examine such return and shall, if
necessary, correct such return according to its best judgment
and information. If the correction of a return results in an
amount of tax that is understated on the taxpayer's return due
to a mathematical error, the Department shall notify the
taxpayer that the amount of tax in excess of that shown on the
return is due and has been assessed. The term "mathematical
error" means arithmetic errors or incorrect computations on
the return or supporting schedules. No such notice of
additional tax due shall be issued on and after each July 1 and
January 1 covering gross receipts received during any month or
period of time more than 3 years prior to such July 1 and
January 1, respectively. Such notice of additional tax due
shall not be considered a notice of tax liability nor shall the
taxpayer have any right of protest. In the event that the
return is corrected for any reason other than a mathematical

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error, any return so corrected by the Department shall be
prima facie correct and shall be prima facie evidence of the
correctness of the amount of tax due, as shown therein. In
correcting transaction by transaction reporting returns
provided for in Section 3 of this Act, it shall be permissible
for the Department to show a single corrected return figure
for any given period of a calendar month instead of having to
correct each transaction by transaction return form
individually and having to show a corrected return figure for
each of such transaction by transaction return forms. In
making a correction of transaction by transaction, monthly or
quarterly returns covering a period of 6 months or more, it
shall be permissible for the Department to show a single
corrected return figure for any given 6-month period.
Instead of requiring the person filing such return to file
an amended return, the Department may simply notify him of the
correction or corrections it has made.
Proof of such correction by the Department may be made at
any hearing before the Department or the Illinois Independent
Tax Tribunal or in any legal proceeding by a reproduced copy or
computer print-out of the Department's record relating thereto
in the name of the Department under the certificate of the
Director of Revenue. If reproduced copies of the Department's
records are offered as proof of such correction, the Director
must certify that those copies are true and exact copies of
records on file with the Department. If computer print-outs of

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the Department's records are offered as proof of such
correction, the Director must certify that those computer
print-outs are true and exact representations of records
properly entered into standard electronic computing equipment,
in the regular course of the Department's business, at or
reasonably near the time of the occurrence of the facts
recorded, from trustworthy and reliable information. Such
certified reproduced copy or certified computer print-out
shall without further proof, be admitted into evidence before
the Department or in any legal proceeding and shall be prima
facie proof of the correctness of the amount of tax due, as
shown therein.
If the tax computed upon the basis of the gross receipts as
fixed by the Department is greater than the amount of tax due
under the return or returns as filed, the Department shall (or
if the tax or any part thereof that is admitted to be due by a
return or returns, whether filed on time or not, is not paid,
the Department may) issue the taxpayer a notice of tax
liability for the amount of tax claimed by the Department to be
due, together with a penalty in an amount determined in
accordance with Section 3-3 of the Uniform Penalty and
Interest Act. Provided, that if the incorrectness of any
return or returns as determined by the Department is due to
negligence or fraud, said penalty shall be in an amount
determined in accordance with Section 3-5 or Section 3-6 of
the Uniform Penalty and Interest Act, as the case may be. If

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the notice of tax liability is not based on a correction of the
taxpayer's return or returns, but is based on the taxpayer's
failure to pay all or a part of the tax admitted by his return
or returns (whether filed on time or not) to be due, such
notice of tax liability shall be prima facie correct and shall
be prima facie evidence of the correctness of the amount of tax
due, as shown therein.
Proof of such notice of tax liability by the Department
may be made at any hearing before the Department or the
Illinois Independent Tax Tribunal or in any legal proceeding
by a reproduced copy of the Department's record relating
thereto in the name of the Department under the certificate of
the Director of Revenue. Such reproduced copy shall without
further proof, be admitted into evidence before the Department
or in any legal proceeding and shall be prima facie proof of
the correctness of the amount of tax due, as shown therein.
If the person filing any return dies or becomes a person
under legal disability at any time before the Department
issues its notice of tax liability, such notice shall be
issued to the administrator, executor or other legal
representative, as such, of such person.
Except in case of a fraudulent return, or in the case of an
amended return (where a notice of tax liability may be issued
on or after each January 1 and July 1 for an amended return
filed not more than 3 years prior to such January 1 or July 1,
respectively), no notice of tax liability shall be issued on

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and after each January 1 and July 1 covering gross receipts
received during any month or period of time more than 3 years
prior to such January 1 and July 1, respectively. If, before
the expiration of the time prescribed in this Section for the
issuance of a notice of tax liability, both the Department and
the taxpayer have consented in writing to its issuance after
such time, such notice may be issued at any time prior to the
expiration of the period agreed upon. The period so agreed
upon may be extended by subsequent agreements in writing made
before the expiration of the period previously agreed upon.
The foregoing limitations upon the issuance of a notice of tax
liability shall not apply to the issuance of a notice of tax
liability with respect to any period of time prior thereto in
cases where the Department has, within the period of
limitation then provided, notified the person making the
return of a notice of tax liability even though such return,
with which the tax that was shown by such return to be due was
paid when the return was filed, had not been corrected by the
Department in the manner required herein prior to the issuance
of such notice, but in no case shall the amount of any such
notice of tax liability for any period otherwise barred by
this Act exceed for such period the amount shown in the notice
of tax liability theretofore issued.
If, when a tax or penalty under this Act becomes due and
payable, the person alleged to be liable therefor is out of the
State, the notice of tax liability may be issued within the

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times herein limited after his coming into or return to the
State; and if, after the tax or penalty under this Act becomes
due and payable, the person alleged to be liable therefor
departs from and remains out of the State, the time of his or
her absence is no part of the time limited for the issuance of
the notice of tax liability; but the foregoing provisions
concerning absence from the State shall not apply to any case
in which, at the time when a tax or penalty becomes due under
this Act, the person allegedly liable therefor is not a
resident of this State.
The time limitation period on the Department's right to
issue a notice of tax liability shall not run during any period
of time in which the Order of any Court has the effect of
enjoining or restraining the Department from issuing the
notice of tax liability.
If such person or legal representative shall within 60
days after such notice of tax liability file a protest to said
notice of tax liability with the Department and request a
hearing thereon, the Department shall give notice to such
person or legal representative of the time and place fixed for
such hearing and shall hold a hearing in conformity with the
provisions of this Act, and pursuant thereto shall issue to
such person or legal representative a final assessment for the
amount found to be due as a result of such hearing. On or after
July 1, 2013, protests concerning matters that are subject to
the jurisdiction of the Illinois Independent Tax Tribunal

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shall be filed with the Illinois Independent Tax Tribunal in
accordance with the Illinois Independent Tax Tribunal Act of
2012, and hearings concerning those matters shall be held
before the Tribunal in accordance with that Act. The Tribunal
shall give notice to such person of the time and place fixed
for such hearing and shall hold a hearing. With respect to
protests filed with the Department prior to July 1, 2013 that
would otherwise be subject to the jurisdiction of the Illinois
Independent Tax Tribunal, the taxpayer may elect to be subject
to the provisions of the Illinois Independent Tax Tribunal Act
of 2012 at any time on or after July 1, 2013, but not later
than 30 days after the date on which the protest was filed. If
made, the election shall be irrevocable.
If a protest to the notice of tax liability and a request
for a hearing thereon is not filed within 60 days after such
notice, such notice of tax liability shall become final
without the necessity of a final assessment being issued and
shall be deemed to be a final assessment.
Notwithstanding any other provisions of this Act, any
amount paid as tax or in respect of tax paid under this Act,
other than amounts paid as quarter-monthly payments, shall be
deemed assessed upon the date of receipt of payment.
After the issuance of a final assessment, or a notice of
tax liability which becomes final without the necessity of
actually issuing a final assessment as hereinbefore provided,
the Department, at any time before such assessment is reduced

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to judgment, may (subject to rules of the Department) grant a
rehearing (or grant departmental review and hold an original
hearing if no previous hearing in the matter has been held)
upon the application of the person aggrieved. Pursuant to such
hearing or rehearing, the Department shall issue a revised
final assessment to such person or his legal representative
for the amount found to be due as a result of such hearing or
rehearing.
(Source: P.A. 97-1129, eff. 8-28-12.)
Section 10. The Cigarette Machine Operators' Occupation
Tax Act is amended by changing Section 1-45 as follows:
(35 ILCS 128/1-45)
Sec. 1-45. Examination and correction of returns.
(a) As soon as practicable after any return is filed, the
Department shall examine that return and shall correct the
return according to its best judgment and information, which
return so corrected by the Department shall be prima facie
correct and shall be prima facie evidence of the correctness
of the amount of tax due, as shown on the corrected return.
Instead of requiring the cigarette machine operator to file an
amended return, the Department may simply notify the cigarette
machine operator of the correction or corrections it has made.
Proof of the correction by the Department may be made at any
hearing before the Department or in any legal proceeding by a

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reproduced copy of the Department's record relating thereto in
the name of the Department under the certificate of the
Director of Revenue. Such reproduced copy shall, without
further proof, be admitted into evidence before the Department
or in any legal proceeding and shall be prima facie proof of
the correctness of the amount of tax due, as shown on the
reproduced copy. If the Department finds that any amount of
tax is due from the cigarette machine operator, the Department
shall issue the cigarette machine operator a notice of tax
liability for the amount of tax claimed by the Department to be
due, together with a penalty in an amount determined in
accordance with Sections 3-3, 3-5 and 3-6 of the Uniform
Penalty and Interest Act. If, in administering the provisions
of this Act, comparison of a return or returns of a cigarette
machine operator with the books, records, and inventories of
such cigarette machine operator discloses a deficiency that
cannot be allocated by the Department to a particular month or
months, the Department shall issue the cigarette machine
operator a notice of tax liability for the amount of tax
claimed by the Department to be due for a given period, but
without any obligation upon the Department to allocate that
deficiency to any particular month or months, together with a
penalty in an amount determined in accordance with Sections
3-3, 3-5, and 3-6 of the Uniform Penalty and Interest Act,
under which circumstances the aforesaid notice of tax
liability shall be prima facie correct and shall be prima

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facie evidence of the correctness of the amount of tax due, as
shown therein; and proof of such correctness may be made in
accordance with, and the admissibility of a reproduced copy of
such notice of tax liability shall be governed by, all the
provisions of this Act applicable to corrected returns. If any
cigarette machine operator filing any return dies or becomes a
person under legal disability at any time before the
Department issues its notice of tax liability, such notice
shall be issued to the administrator, executor, or other legal
representative of the cigarette machine operator.
(b) If, within 60 days after such notice of tax liability,
the cigarette machine operator or his or her legal
representative files a written protest to such notice of tax
liability and requests a hearing thereon, the Department shall
give notice to such cigarette machine operator or legal
representative of the time and place fixed for such hearing,
and shall hold a hearing in conformity with the provisions of
this Act, and pursuant thereto shall issue a final assessment
to such cigarette machine operator or legal representative for
the amount found to be due as a result of such hearing. If a
written protest to the notice of tax liability and a request
for a hearing thereon is not filed within 60 days after such
notice of tax liability, such notice of tax liability shall
become final without the necessity of a final assessment being
issued and shall be deemed to be a final assessment.
(c) In case of failure to pay the tax, or any portion

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thereof, or any penalty provided for in this Act, when due, the
Department may bring suit to recover the amount of such tax, or
portion thereof, or penalty; or, if the taxpayer dies or
becomes incompetent, by filing claim therefore against his or
her estate; provided that no such action with respect to any
tax, or portion thereof, or penalty, shall be instituted more
than 2 years after the cause of action accrues, except with the
consent of the person from whom such tax or penalty is due.
After the expiration of the period within which the person
assessed may file an action for judicial review under the
Administrative Review Law without such an action being filed,
a certified copy of the final assessment or revised final
assessment of the Department may be filed with the circuit
court of the county in which the taxpayer has his or her
principal place of business, or of Sangamon County in those
cases in which the taxpayer does not have his or her principal
place of business in this State. The certified copy of the
final assessment or revised final assessment shall be
accompanied by a certification which recites facts that are
sufficient to show that the Department complied with the
jurisdictional requirements of the law in arriving at its
final assessment or its revised final assessment and that the
taxpayer had his or her opportunity for an administrative
hearing and for judicial review, whether he or she availed
himself or herself of either or both of these opportunities or
not. If the court is satisfied that the Department complied

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with the jurisdictional requirements of the law in arriving at
its final assessment or its revised final assessment and that
the taxpayer had his or her opportunity for an administrative
hearing and for judicial review, whether he or she availed
himself or herself of either or both of these opportunities or
not, the court shall enter judgment in favor of the Department
and against the taxpayer for the amount shown to be due by the
final assessment or the revised final assessment, and such
judgment shall be filed of record in the court. Such judgment
shall bear the rate of interest set in the Uniform Penalty and
Interest Act, but otherwise shall have the same effect as
other judgments. The judgment may be enforced, and all laws
applicable to sales for the enforcement of a judgment shall be
applicable to sales made under such judgments. The Department
shall file the certified copy of its assessment, as herein
provided, with the circuit court within 2 years after such
assessment becomes final except when the taxpayer consents in
writing to an extension of such filing period.
If, when the cause of action for a proceeding in court
accrues against a person, he or she is out of the State, the
action may be commenced within the times herein limited, after
his or her coming into or returning to the State; and if, after
the cause of action accrues, he or she departs from and remains
out of the State, the time of his or her absence is no part of
the time limited for the commencement of the action; but the
foregoing provisions concerning absence from the State shall

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not apply to any case in which, at the time the cause of action
accrues, the party against whom the cause of action accrues is
not a resident of this State. The time within which a court
action is to be commenced by the Department hereunder shall
not run while the taxpayer is a debtor in any proceeding under
the federal Bankruptcy Code nor thereafter until 90 days after
the Department is notified by such debtor of being discharged
in bankruptcy.
No claim shall be filed against the estate of any deceased
person or a person under legal disability for any tax or
penalty or part of either except in the manner prescribed and
within the time limited by the Probate Act of 1975.
The remedies provided for herein shall not be exclusive,
but all remedies available to creditors for the collection of
debts shall be available for the collection of any tax or
penalty due hereunder.
The collection of tax or penalty by any means provided for
herein shall not be a bar to any prosecution under this Act.
The certificate of the Director of the Department to the
effect that a tax or amount required to be paid by this Act has
not been paid, that a return has not been filed, or that
information has not been supplied pursuant to the provisions
of this Act, shall be prima facie evidence thereof.
Notwithstanding any other provisions of this Act, any
amount paid as tax or in respect of tax paid under this Act
shall be deemed assessed upon the date of receipt of payment.

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All of the provisions of Sections 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5i and 5j of the Retailers' Occupation Tax Act, which are
not inconsistent with this Act, shall apply, as far as
practicable, to the subject matter of this Act to the same
extent as if such provisions were included herein. References
in such incorporated Sections of the Retailers' Occupation Tax
Act to retailers, to sellers, or to persons engaged in the
business of selling tangible personal property shall mean
cigarette machine operator when used in this Act.
(Source: P.A. 97-688, eff. 6-14-12.)
Section 15. The Cigarette Tax Act is amended by changing
Section 9a as follows:
(35 ILCS 130/9a) (from Ch. 120, par. 453.9a)
Sec. 9a. Examination and correction of returns.
(1) As soon as practicable after any return is filed, the
Department shall examine such return and shall correct such
return according to its best judgment and information, which
return so corrected by the Department shall be prima facie
correct and shall be prima facie evidence of the correctness
of the amount of tax due, as shown therein. Instead of
requiring the distributor to file an amended return, the
Department may simply notify the distributor of the correction
or corrections it has made. Proof of such correction by the
Department may be made at any hearing before the Department or

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in any legal proceeding by a reproduced copy of the
Department's record relating thereto in the name of the
Department under the certificate of the Director of Revenue.
Such reproduced copy shall, without further proof, be admitted
into evidence before the Department or in any legal proceeding
and shall be prima facie proof of the correctness of the amount
of tax due, as shown therein. If the Department finds that any
amount of tax is due from the distributor, the Department
shall issue the distributor a notice of tax liability for the
amount of tax claimed by the Department to be due, together
with a penalty in an amount determined in accordance with
Sections 3-3, 3-5 and 3-6 of the Uniform Penalty and Interest
Act. If, in administering the provisions of this Act,
comparison of a return or returns of a distributor with the
books, records and inventories of such distributor discloses a
deficiency which cannot be allocated by the Department to a
particular month or months, the Department shall issue the
distributor a notice of tax liability for the amount of tax
claimed by the Department to be due for a given period, but
without any obligation upon the Department to allocate such
deficiency to any particular month or months, together with a
penalty in an amount determined in accordance with Sections
3-3, 3-5 and 3-6 of the Uniform Penalty and Interest Act, under
which circumstances the aforesaid notice of tax liability
shall be prima facie correct and shall be prima facie evidence
of the correctness of the amount of tax due, as shown therein;

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and proof of such correctness may be made in accordance with,
and the admissibility of a reproduced copy of such notice of
tax liability shall be governed by, all the provisions of this
Act applicable to corrected returns. If any distributor filing
any return dies or becomes a person under legal disability at
any time before the Department issues its notice of tax
liability, such notice shall be issued to the administrator,
executor or other legal representative, as such, of such
distributor.
(2) Except as otherwise provided in this Section, if,
within 60 days after such notice of tax liability, the
distributor or his or her legal representative files a protest
to such notice of tax liability and requests a hearing
thereon, the Department shall give notice to such distributor
or legal representative of the time and place fixed for such
hearing, and shall hold a hearing in conformity with the
provisions of this Act, and pursuant thereto shall issue a
final assessment to such distributor or legal representative
for the amount found to be due as a result of such hearing. On
or after July 1, 2013, protests concerning matters that are
subject to the jurisdiction of the Illinois Independent Tax
Tribunal shall be filed in accordance with the Illinois
Independent Tax Tribunal Act of 2012, and hearings concerning
those matters shall be held before the Tribunal in accordance
with that Act. With respect to protests filed with the
Department prior to July 1, 2013 that would otherwise be

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subject to the jurisdiction of the Illinois Independent Tax
Tribunal, the taxpayer may elect to be subject to the
provisions of the Illinois Independent Tax Tribunal Act of
2012 at any time on or after July 1, 2013, but not later than
30 days after the date on which the protest was filed. If made,
the election shall be irrevocable. If a protest to the notice
of tax liability and a request for a hearing thereon is not
filed within the time allowed by law, such notice of tax
liability shall become final without the necessity of a final
assessment being issued and shall be deemed to be a final
assessment.
(3) In case of failure to pay the tax, or any portion
thereof, or any penalty provided for in this Act, when due, the
Department may bring suit to recover the amount of such tax, or
portion thereof, or penalty; or, if the taxpayer dies or
becomes incompetent, by filing claim therefor against his
estate; provided that no such action with respect to any tax,
or portion thereof, or penalty, shall be instituted more than
2 years after the cause of action accrues, except with the
consent of the person from whom such tax or penalty is due.
After the expiration of the period within which the person
assessed may file an action for judicial review under the
Administrative Review Law without such an action being filed,
a certified copy of the final assessment or revised final
assessment of the Department may be filed with the Circuit
Court of the county in which the taxpayer has his or her

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principal place of business, or of Sangamon County in those
cases in which the taxpayer does not have his principal place
of business in this State. The certified copy of the final
assessment or revised final assessment shall be accompanied by
a certification which recites facts that are sufficient to
show that the Department complied with the jurisdictional
requirements of the Law in arriving at its final assessment or
its revised final assessment and that the taxpayer had his or
her opportunity for an administrative hearing and for judicial
review, whether he availed himself or herself of either or
both of these opportunities or not. If the court is satisfied
that the Department complied with the jurisdictional
requirements of the Law in arriving at its final assessment or
its revised final assessment and that the taxpayer had his or
her opportunity for an administrative hearing and for judicial
review, whether he or she availed himself or herself of either
or both of these opportunities or not, the court shall enter
judgment in favor of the Department and against the taxpayer
for the amount shown to be due by the final assessment or the
revised final assessment, and such judgment shall be filed of
record in the court. Such judgment shall bear the rate of
interest set in the Uniform Penalty and Interest Act, but
otherwise shall have the same effect as other judgments. The
judgment may be enforced, and all laws applicable to sales for
the enforcement of a judgment shall be applicable to sales
made under such judgments. The Department shall file the

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certified copy of its assessment, as herein provided, with the
Circuit Court within 2 years after such assessment becomes
final except when the taxpayer consents in writing to an
extension of such filing period.
If, when the cause of action for a proceeding in court
accrues against a person, he or she is out of the State, the
action may be commenced within the times herein limited, after
his or her coming into or return to the State; and if, after
the cause of action accrues, he or she departs from and remains
out of the State, the time of his or her absence is no part of
the time limited for the commencement of the action; but the
foregoing provisions concerning absence from the State shall
not apply to any case in which, at the time the cause of action
accrues, the party against whom the cause of action accrues is
not a resident of this State. The time within which a court
action is to be commenced by the Department hereunder shall
not run while the taxpayer is a debtor in any proceeding under
the Federal Bankruptcy Act nor thereafter until 90 days after
the Department is notified by such debtor of being discharged
in bankruptcy.
No claim shall be filed against the estate of any deceased
person or a person under legal disability for any tax or
penalty or part of either except in the manner prescribed and
within the time limited by the Probate Act of 1975, as amended.
The remedies provided for herein shall not be exclusive,
but all remedies available to creditors for the collection of

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debts shall be available for the collection of any tax or
penalty due hereunder.
The collection of tax or penalty by any means provided for
herein shall not be a bar to any prosecution under this Act.
The certificate of the Director of the Department to the
effect that a tax or amount required to be paid by this Act has
not been paid, that a return has not been filed, or that
information has not been supplied pursuant to the provisions
of this Act, shall be prima facie evidence thereof.
Notwithstanding any other provisions of this Act, any
amount paid as tax or in respect of tax paid under this Act
shall be deemed assessed upon the date of receipt of payment.
All of the provisions of Sections 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5i and 5j of the Retailers' Occupation Tax Act, which are
not inconsistent with this Act, and Section 3-7 of the Uniform
Penalty and Interest Act shall apply, as far as practicable,
to the subject matter of this Act to the same extent as if such
provisions were included herein. References in such
incorporated Sections of the "Retailers' Occupation Tax Act"
to retailers, to sellers or to persons engaged in the business
of selling tangible personal property shall mean distributors
when used in this Act.
(Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)
Section 20. The Cigarette Use Tax Act is amended by
changing Section 13 as follows:

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(35 ILCS 135/13) (from Ch. 120, par. 453.43)
Sec. 13. Examination and correction of return. As soon as
practicable after any return is filed, the Department shall
examine such return and shall correct such return according to
its best judgment and information, which return so corrected
by the Department shall be prima facie correct and shall be
prima facie evidence of the correctness of the amount of tax
due, as shown therein. Proof of such correction by the
Department may be made at any hearing before the Department or
in any legal proceeding by a reproduced copy of the
Department's record relating thereto in the name of the
Department under the certificate of the Director of Revenue.
Such reproduced copy shall, without further proof, be admitted
into evidence before the Department or in any legal proceeding
and shall be prima facie proof of the correctness of the amount
of tax due, as shown therein. If the tax as fixed by the
Department is greater than the amount of the tax due under the
return as filed, the Department shall issue the person filing
such return a notice of tax liability for the amount of tax
claimed by the Department to be due, together with a penalty in
an amount determined in accordance with Sections 3-3, 3-5 and
3-6 of the Uniform Penalty and Interest Act. If, in
administering the provisions of this Act, comparison of a
return or returns of a distributor with the books, records and
inventories of such distributor discloses a deficiency which

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cannot be allocated by the Department to a particular month or
months, the Department shall issue the distributor a notice of
tax liability for the amount of tax claimed by the Department
to be due for a given period, but without any obligation upon
the Department to allocate such deficiency to any particular
month or months, together with a penalty in an amount
determined in accordance with Sections 3-3, 3-5 and 3-6 of the
Uniform Penalty and Interest Act, under which circumstances
the aforesaid notice of tax liability shall be prima facie
correct and shall be prima facie evidence of the correctness
of the amount of tax due, as shown therein; and proof of such
correctness may be made in accordance with, and the
admissibility of a reproduced copy of such notice of tax
liability shall be governed by, all the provisions of this Act
applicable to corrected returns.
If any person filing any return dies or becomes a person
under legal disability at any time before the Department
issues its notice of tax liability, such notice shall be
issued to the administrator, executor or other legal
representative, as such, of such person.
Except as otherwise provided in this Section, if within 60
days after such notice of tax liability, the person to whom
such notice is issued or his legal representative files a
protest to such notice of tax liability and requests a hearing
thereon, the Department shall give notice to such person or
legal representative of the time and place fixed for such

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hearing, and shall hold a hearing in conformity with the
provisions of this Act, and pursuant thereto shall issue a
final assessment to such person or legal representative for
the amount found to be due as a result of such hearing.
Effective July 1, 2013, protests concerning matters that are
subject to the jurisdiction of the Illinois Independent Tax
Tribunal shall be filed with the Tribunal in accordance with
the Illinois Independent Tax Tribunal Act of 2012, and
hearings concerning those matters shall be held before the
Tribunal in accordance with that Act. With respect to protests
filed with the Department prior to July 1, 2013 that would
otherwise be subject to the jurisdiction of the Illinois
Independent Tax Tribunal, the person filing the protest may
elect to be subject to the provisions of the Illinois
Independent Tax Tribunal Act of 2012 at any time on or after
July 1, 2013, but not later than 30 days after the date on
which the protest was filed. If made, the election shall be
irrevocable. If a protest to the notice of tax liability and a
request for a hearing thereon is not filed within the time
allowed by law, such notice of tax liability shall become
final without the necessity of a final assessment being issued
and shall be deemed to be a final assessment.
Notwithstanding any other provisions of this Act, any
amount paid as tax or in respect of tax paid under this Act
shall be deemed assessed upon the date of receipt of payment.
(Source: P.A. 97-1129, eff. 8-28-12.)

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Section 25. The Liquor Control Act of 1934 is amended by
changing Section 8-5 as follows:
(235 ILCS 5/8-5) (from Ch. 43, par. 163a)
Sec. 8-5. As soon as practicable after any return is
filed, the Department shall examine such return or amended
return and shall correct such return according to its best
judgment and information, which return so corrected by the
Department shall be prima facie correct and shall be prima
facie evidence of the correctness of the amount of tax due, as
shown therein. Instead of requiring the licensee to file an
amended return, the Department may simply notify the licensee
of the correction or corrections it has made. Proof of such
correction by the Department, or of the determination of the
amount of tax due as provided in Sections 8-4 and 8-10, may be
made at any hearing before the Department or in any legal
proceeding by a reproduced copy of the Department's record
relating thereto in the name of the Department under the
certificate of the Director of Revenue. Such reproduced copy
shall, without further proof, be admitted into evidence before
the Department or in any legal proceeding and shall be prima
facie proof of the correctness of the amount of tax due, as
shown therein. If the return so corrected by the Department
discloses the sale or use, by a licensed manufacturer or
importing distributor, of alcoholic liquors as to which the

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tax provided for in this Article should have been paid, but has
not been paid, in excess of the alcoholic liquors reported as
being taxable by the licensee, and as to which the proper tax
was paid the Department shall notify the licensee that it
shall issue the taxpayer a notice of tax liability for the
amount of tax claimed by the Department to be due, together
with penalties at the rates prescribed by Sections 3-3, 3-5
and 3-6 of the Uniform Penalty and Interest Act, which amount
of tax shall be equivalent to the amount of tax which, at the
prescribed rate per gallon, should have been paid with respect
to the alcoholic liquors disposed of in excess of those
reported as being taxable. No earlier than 90 days after the
due date of the return, the Department may compare filed
returns, or any amendments thereto, against reports of sales
of alcoholic liquor submitted to the Department by other
manufacturers and distributors. If a return or amended return
is corrected by the Department because the return or amended
return failed to disclose the purchase of alcoholic liquor
from manufacturers or distributors on which the tax provided
for in this Article should have been paid, but has not been
paid, the Department shall issue the taxpayer a notice of tax
liability for the amount of tax claimed by the Department to be
due, together with penalties at the rates prescribed by
Sections 3-3, 3-5, and 3-6 of the Uniform Penalty and Interest
Act. In a case where no return has been filed, the Department
shall determine the amount of tax due according to its best

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judgment and information and shall issue the taxpayer a notice
of tax liability for the amount of tax claimed by the
Department to be due as herein provided together with
penalties at the rates prescribed by Sections 3-3, 3-5 and 3-6
of the Uniform Penalty and Interest Act. If, in administering
the provisions of this Act, a comparison of a licensee's
return or returns with the books, records and physical
inventories of such licensee discloses a deficiency which
cannot be allocated by the Department to a particular month or
months, the Department shall issue the taxpayer a notice of
tax liability for the amount of tax claimed by the Department
to be due for a given period, but without any obligation upon
the Department to allocate such deficiency to any particular
month or months, together with penalties at the rates
prescribed by Sections 3-3, 3-5 and 3-6 of the Uniform Penalty
and Interest Act, which amount of tax shall be equivalent to
the amount of tax which, at the prescribed rate per gallon,
should have been paid with respect to the alcoholic liquors
disposed of in excess of those reported being taxable, with
the tax thereon having been paid under which circumstances the
aforesaid notice of tax liability shall be prima facie correct
and shall be prima facie evidence of the correctness of the
amount of tax due as shown therein; and proof of such
correctness may be made in accordance with, and the
admissibility of a reproduced copy of such notice of the
Department's notice of tax liability shall be governed by, all

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the provisions of this Act applicable to corrected returns.
If the licensee dies or becomes a person under legal
disability at any time before the Department issues its notice
of tax liability, such notice shall be issued to the
administrator, executor or other legal representative, as
such, of the deceased or licensee who is under legal
disability.
If such licensee or legal representative, within 60 days
after such notice of tax liability, files a protest to such
notice of tax liability and requests a hearing thereon, the
Department shall give at least 7 days' notice to such licensee
or legal representative, as the case may be, of the time and
place fixed for such hearing and shall hold a hearing in
conformity with the provisions of this Act, and pursuant
thereto shall issue a final assessment to such licensee or
legal representative for the amount found to be due as a result
of such hearing.
If a protest to the notice of tax liability and a request
for a hearing thereon is not filed within 60 days after such
notice of tax liability, such notice of tax liability shall
become final without the necessity of a final assessment being
issued and shall be deemed to be a final assessment.
Notwithstanding any other provisions of this Act, any
amount paid as tax or in respect of tax paid under this Act
shall be deemed assessed upon the date of receipt of payment.
In case of failure to pay the tax, or any portion thereof,

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or any penalty provided for herein, when due, the Department
may recover the amount of such tax, or portion thereof, or
penalty in a civil action; or if the licensee dies or becomes a
person under legal disability, by filing a claim therefor
against his or her estate; provided that no such claim shall be
filed against the estate of any deceased or of the licensee who
is under legal disability for any tax or penalty or portion
thereof except in the manner prescribed and within the time
limited by the Probate Act of 1975, as amended.
The collection of any such tax and penalty, or either, by
any means provided for herein, shall not be a bar to any
prosecution under this Act.
In addition to any other penalty provided for in this
Article, all provisions of the Uniform Penalty and Interest
Act that are not inconsistent with this Act apply.
(Source: P.A. 100-1050, eff. 7-1-19; 101-16, eff. 6-14-19.)
Section 99. Effective date. This Act takes effect January
1, 2024.