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| [ Introduced ] | [ House Amendment 001 ] |
91_HB1434ham002
LRB9100271PTpkam02
1 AMENDMENT TO HOUSE BILL 1434
2 AMENDMENT NO. . Amend House Bill 1434, AS AMENDED,
3 with reference to page and line numbers of House Amendment
4 No. 1, on page 1, line 14, by replacing "Act." with "Act,
5 except that "State agencies" does not include the Department
6 of Revenue."; and
7 on page 4, below line 1, by inserting the following:
8 "Section 103. The Illinois Department of Revenue
9 Sunshine Act is amended by adding Section 2.4 as follows:
10 (20 ILCS 2515/2.4 new)
11 Sec. 2.4. Public list of delinquent State taxes.
12 (a) The Director may annually disclose a list of all
13 taxpayers, including but not limited to individuals, trusts,
14 partnerships, corporations, and other taxable entities, that
15 are delinquent in the payment of tax liabilities collected by
16 the Department. The list shall include only those taxpayers
17 with total final liabilities for all taxes collected by the
18 Department (including penalties and interest) in an amount
19 greater than $10,000 (or such greater amount as established
20 by the Department by rule) for a period of 6 months (or such
21 longer period as established by the Department by rule) from
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1 the time that the taxes were assessed or became final, as
2 provided in the statute imposing the tax. The list shall
3 contain the name, address, types of taxes, month and year in
4 which each tax liability was assessed or became final, the
5 amount of each tax outstanding of each delinquent taxpayer,
6 and, in the case of a corporate taxpayer, the name of the
7 current president of record of the corporation.
8 (b) At least 90 days before the disclosure of the name
9 of any delinquent taxpayer prescribed in subsection (a), the
10 Director shall mail a written notice to each delinquent
11 taxpayer by certified mail addressed to the delinquent
12 taxpayer at his or her last or usual place of business or
13 abode detailing the amount and nature of the delinquency and
14 the intended disclosure of the delinquency. If the
15 delinquent tax has not been paid 60 days after the notice was
16 delivered or the Department has been notified that delivery
17 was refused or unclaimed, and the taxpayer has not, since the
18 mailing of the notice, either entered into a written
19 agreement with the Department for payment of the delinquency
20 or corrected a default in an existing agreement to the
21 satisfaction of the Director, the Director may disclose the
22 tax in the list of delinquent taxpayers.
23 (c) Unpaid taxes shall not be deemed to be delinquent
24 and subject to disclosure if (i) a written agreement for
25 payment exists without default between the taxpayer and the
26 Department or (ii) the tax liability is the subject of an
27 administrative hearing, administrative review, or judicial
28 review.
29 (d) The list shall be available for public inspection at
30 the Department or by other means of publication, including
31 the Internet.
32 (e) The Department shall prescribe reasonable rules for
33 the administration and implementation of this Section.
34 (f) Any disclosure made by the Director in a good faith
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1 effort to comply with this Section shall not be considered a
2 violation of any statute prohibiting disclosure of taxpayer
3 information."; and
4 by deleting all of pages 15 through 45; and
5 on page 46, by deleting lines 1 through 21.