SB 2378 — REVENUE-COLLECTION

SB2378 EngrossedEnrolled LRB098 10625 HLH 40902 b AN ACT concerning State government.

The IllinoisSecretary Incomeof TaxState Act is amended by changing Section 110112 as follows:

(35(15 ILCS 5/1101)305/12) (from Ch.

120,124, par.

11-1101)10.2) Sec.

1101.12.

LienParking forfees; Tax.

(a)leases. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the State of Illinois upon all property and rights to property, whether real or personal, belonging to such person.

(b)(a) UnlessThe anotherSecretary date is specifically fixed by law, the lien imposed by subsection (a) of thisState Section shall ariseimpose ata thefee timeof the$20 assessmentper ismonth madepayable andby shallall continuepersons untilparking thevehicles liabilityin for the amountunderground soparking assessedfacility (orlocated asouth judgmentof against the taxpayerWilliam arisingG. out of such liability) is satisfied or becomes unenforceable by reason of lapse of time.

(c)Stratton DeficiencyState procedure.Office Building in Springfield and the parking ramp located at 401 South College Street located west of the William G.

IfStratton theState lienOffice arisesBuilding from an assessment pursuant to a notice of deficiency, such lien shall not attach and the notice referred to in thisSpringfield. section shall not SB2378 Engrossed - 2 - LRB098 10625 HLH 40902 b be filed until all proceedings in court for review of such assessment have terminated or the time for the taking thereof has expired without such proceedings being instituted.

(d)State Noticeofficers and employees who make application for and are allotted parking places in such parking facilities shall authorize the Comptroller to deduct the required fees from their payroll checks under the State Salary and Annuity Withholding Act and the amounts so withheld shall be deposited as provided in Section 8 of lien.that Act.

ThePersons lienwho createdare bynot assessmentsubject shallto terminatethe unlessState aSalary noticeand ofAnnuity lienWithholding isAct filed,and aswho providedare inallotted sectionparking 1103places hereof,under withinthis 3Section yearsshall frompay the daterequired allfees proceedingsdirectly into court for the reviewOffice of suchthe assessmentSecretary haveof terminatedState orand the timeamounts forso thecollected takingshall thereofbe hasdeposited expiredas withoutfollows: such proceedings being instituted.

Where80% theSB2378 lienEnrolled results- from2 the- filingLRB098 of10625 aHLH return40902 withoutb paymentin of the taxCapital orDevelopment penaltyBond shownRetirement thereinand toInterest beFund due,in the lienState shallTreasury terminateand unless20% ain notice of lien is filed within 3 years from the dateState suchParking returnFacility wasMaintenance filedFund within the Department.State Treasury.

For(b) theThe purposesSecretary of thisState subsectionmay (d),enter ainto taxagreements returnwith filedpublic beforeor theprivate lastentities dayor prescribedindividuals byto law,lease includingto anythose extensionentities thereof,or shallindividuals beparking deemedspaces toat haveState-owned beenSecretary filedof onState suchfacilities. last day.

TheSuch timeagreements limitationmay periodbe onexecuted theonly Department'supon right to file a noticedetermination ofby lien shall not run (1) during any period of time in which the orderSecretary ofthat anyleasing court has the effectparking ofspaces enjoiningwill ornot restrainingadversely theimpact Department from filing such notice of lien, or (2) during the termdelivery of aservices repaymentto plan that taxpayer has entered into with the Department,public. as long as taxpayer remains in compliance with the terms of the repayment plan.

The fee to be charged to the entity or individual leasing the parking spaces shall be established by rule.

All funds collected by the Secretary pursuant to such leases shall be deposited in the State Parking Facility Maintenance Fund and shall be used for the maintenance and repair of parking lots at State-owned Secretary of State facilities.

97-507,88-161.) eff.Section 99.

8-23-11.) Section 10.

The Retailers' Occupation Tax Act is amended by SB2378 Engrossed - 3 - LRB098 10625 HLH 40902 b changing Section 5a as follows:

(35 ILCS 120/5a) (from Ch.

120, par.

444a) Sec.

5a.

The Department shall have a lien for the tax herein imposed or any portion thereof, or for any penalty provided for in this Act, or for any amount of interest which may be due as provided for in Section 5 of this Act, upon all the real and personal property of any person to whom a final assessment or revised final assessment has been issued as provided in this Act, or whenever a return is filed without payment of the tax or penalty shown therein to be due, including all such property of such persons acquired after receipt of such assessment or filing of such return.

The taxpayer is liable for the filing fee incurred by the Department for filing the lien and the filing fee incurred by the Department to file the release of that lien.

The filing fees shall be paid to the Department in addition to payment of the tax, penalty, and interest included in the amount of the lien.

However, where the lien arises because of the issuance of a final assessment or revised final assessment by the Department, such lien shall not attach and the notice hereinafter referred to in this Section shall not be filed until all proceedings in court for review of such final assessment or revised final assessment have terminated or the time for the taking thereof has expired without such proceedings being instituted.

SB2378 Engrossed - 4 - LRB098 10625 HLH 40902 b Upon the granting of a rehearing or departmental review pursuant to Section 4 or Section 5 of this Act after a lien has attached, such lien shall remain in full force except to the extent to which the final assessment may be reduced by a revised final assessment following such rehearing or review.

The lien created by the issuance of a final assessment shall terminate unless a notice of lien is filed, as provided in Section 5b hereof, within 3 years from the date all proceedings in court for the review of such final assessment have terminated or the time for the taking thereof has expired without such proceedings being instituted, or (in the case of a revised final assessment issued pursuant to a rehearing or departmental review) within 3 years from the date all proceedings in court for the review of such revised final assessment have terminated or the time for the taking thereof has expired without such proceedings being instituted;

and where the lien results from the filing of a return without payment of the tax or penalty shown therein to be due, the lien shall terminate unless a notice of lien is filed, as provided in Section 5b hereof, within 3 years from the date when such return is filed with the Department:

Provided that the time limitation period on the Department's right to file a notice of lien shall not run (1) during any period of time in which the order of any court has the effect of enjoining or restraining the Department from filing such notice of lien, or (2) during the term of a repayment plan that taxpayer has entered into SB2378 Engrossed - 5 - LRB098 10625 HLH 40902 b with the Department, as long as taxpayer remains in compliance with the terms of the repayment plan.

If the Department finds that a taxpayer is about to depart from the State, or to conceal himself or his property, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect such tax unless such proceedings are brought without delay, or if the Department finds that the collection of the amount due from any taxpayer will be jeopardized by delay, the Department shall give the taxpayer notice of such findings and shall make demand for immediate return and payment of such tax, whereupon such tax shall become immediately due and payable.

If the taxpayer, within 5 days after such notice (or within such extension of time as the Department may grant), does not comply with such notice or show to the Department that the findings in such notice are erroneous, the Department may file a notice of jeopardy assessment lien in the office of the recorder of the county in which any property of the taxpayer may be located and shall notify the taxpayer of such filing.

Such jeopardy assessment lien shall have the same scope and effect as the statutory lien hereinbefore provided for in this Section.

If the taxpayer believes that he does not owe some or all of the tax for which the jeopardy assessment lien against him has been filed, or that no jeopardy to the revenue in fact exists, he may protest within 20 days after being notified by the Department of the filing of such jeopardy assessment lien SB2378 Engrossed - 6 - LRB098 10625 HLH 40902 b and request a hearing, whereupon the Department shall hold a hearing in conformity with the provisions of this Act and, pursuant thereto, shall notify the taxpayer of its findings as to whether or not such jeopardy assessment lien will be released.

If not, and if the taxpayer is aggrieved by this decision, he may file an action for judicial review of such final determination of the Department in accordance with Section 12 of this Act and the Administrative Review Law.

On and after July 1, 2013, protests concerning matters that are subject to the jurisdiction of the Illinois Independent Tax Tribunal shall be filed with the Tribunal, and hearings on those matters shall be held before the Tribunal in accordance with the Illinois Independent Tax Tribunal Act of 2012.

The Tribunal shall notify the taxpayer of its findings as to whether or not such jeopardy assessment lien will be released.