92nd General Assembly
Status of SB2060
   [ Home ]   [ Back ]   [ Legislation ]
Legislation:  
Please enter a bill number.



 Full Text  Bill Summary
CLAYBORNE-WELCH-OBAMA-DEMUZIO-WALSH,L AND LIGHTFORD.

   New Act                                                                     
   35 ILCS 735/3-2           from Ch. 120, par. 2603-2                         
   35 ILCS 735/3-3           from Ch. 120, par. 2603-3                         
   35 ILCS 735/3-4           from Ch. 120, par. 2603-4                         
   35 ILCS 735/3-5           from Ch. 120, par. 2603-5                         
   35 ILCS 735/3-6           from Ch. 120, par. 2603-6                         
   35 ILCS 735/3-7.5                                                           

        Creates the  Tax  Delinquency  Amnesty  Act.  Provides  that  the      
   Department  of  Revenue  shall  establish  a  tax  amnesty program for      
   delinquent taxes required to be collected by the Department to run for      
   a period from October 1, 2002 though November 30, 2002  and  to  cover      
   any  taxable period ending prior to July 1, 2001. The Department shall      
   not collect any interest or penalties on those  taxes  or  pursue  the      
   taxpayer  either by civil suit or criminal prosecution for those taxes      
   if amnesty is granted to the taxpayer. Excludes taxpayers  who  are  a      
   party  to  any  criminal  investigation  or  to  any  pending civil or      
   criminal  litigation  concerning  the  tax  liability.  Requires   the      
   Department  to  adopt  rules.  Provides that the money collected under      
   amnesty program (except for personal property tax  replacement  income      
   tax  collected)  shall  be deposited as follows: (i) one-half into the      
   Common School Fund; (ii)  one-half  into  the  General  Revenue  Fund.      
   Amends  the  Uniform  Penalty  and  Interest  Act. Provides that, if a      
   taxpayer eligible for the amnesty program fails  to  satisfy  the  tax      
   liability  during  the amnesty period, then the interest or penalty or      
   both imposed by the Department on that tax liability shall be  imposed      
   in  an  amount  that  is  200%  of  the amount that would otherwise be      
   imposed. Effective immediately                                              
   FEB-07-2002  S  FIRST READING                                                  
   FEB-07-2002  S  ADDED AS A CHIEF CO-SPONSOR              WELCH                 
   FEB-07-2002  S  ADDED AS A CHIEF CO-SPONSOR              OBAMA                 
   FEB-07-2002  S  ADDED AS A CHIEF CO-SPONSOR              DEMUZIO               
   FEB-07-2002  S  ADDED AS A CHIEF CO-SPONSOR              WALSH,L               
   FEB-07-2002  S  ADDED AS A CO-SPONSOR                    LIGHTFORD             
   FEB-07-2002  S  REFERRED TO SENATE RULES COMMITTEE       RULES                 
   JAN-07-2003  S  SESSION SINE DIE                                               

   END OF INQUIRY 



 Full Text  Bill Summary