reglab/housing_qa huggingface dataset:
20 ILCS 2505/2505-340
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b35.1)Sec. 2505-340.     Notice of taxpayer's liability.     If any notice  is sent by the Department to a taxpayer  indicating that the taxpayer has underpaid any taxes or for any other reason  is liable for taxes, interest, or penalties, the notice shall  include the  telephone number of an employee of the Department who shall be qualified  to explain what recourse the taxpayer may have in appealing the Department's  determination of liability.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-360
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b48)Sec. 2505-360.     Certificate by manager of taxpayer records.     In  any civil or criminal action under any tax or fee statute  of  this State administered by the Department, a  certificate made under the seal of the Department  by  the manager of taxpayer records or the manager's duly authorized  deputy stating that  he or she had diligently searched available records of the Department and(1) not found a form or return required by law to be     filed with the Department or not found a record shall be admissible to prove the absence of that form, return, or record, or(2) not found a return or any other form required by     law or regulation to be filed with the Department shall be admissible to prove the failure to file that return or form by any person required to do so.   (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-380
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b47)Sec. 2505-380. Revocation of or refusal to issue or reissue a certificate of  registration, permit, or license.(a) The Department has the power, after notice and an opportunity for  a hearing, to revoke a certificate of registration, permit, or license  issued by the Department if the holder of the certificate of registration, permit, or  license fails to  file a return, or to pay the tax, fee, penalty, or interest shown in a  filed  return, or to pay any final assessment of tax, fee,  penalty, or interest, as required by the tax or fee Act under which the  certificate  of registration, permit, or license is required or any other tax or fee Act  administered  by the Department.(b) The Department may refuse to issue, reissue, or renew a certificate of registration, permit, or license authorized to be issued by the Department if a person who is named as the owner, a partner, a corporate officer, or, in the case of a limited liability company, a manager or member, of the applicant on the application for the certificate of registration, permit or license, is or has been named as the owner, a partner, a corporate officer, or in the case of a limited liability company, a manager or member, on the application for the certificate of registration, permit, or license of a person that is in default for moneys due under the tax or fee Act upon which the certificate of registration, permit, or license is required or any other tax or fee Act administered by the Department. For purposes of this Section only, in determining whether a person is in default for moneys due, the Department shall include only amounts established as a final liability within the 23 years prior to the date of the Department's notice of refusal to issue or reissue the certificate of registration, permit, or license. For purposes of this Section, "person" means any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, limited liability company, or a receiver, executor, trustee, guardian or other representative appointed by order of any court.(c) When revoking or refusing to issue or reissue a certificate of registration, permit, or license  issued by the Department, the procedure for notice and hearing used shall be the procedure  provided under the Act pursuant to which the certificate of registration,  permit, or license was issued.  (Source: P.A. 102-40, eff. 6-25-21.)
20 ILCS 2505/2505-400
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b49)Sec. 2505-400. Contracts for collection assistance.(a) The Department has the  power to contract for collection assistance on a contingent fee  basis, with collection fees to be retained by the collection agency and the  net collections to be paid to the Department.  In the case of any liability referred to a collection agency on or after July  1,  2003, any fee  charged to the State by the collection agency shall be considered additional  State tax of the  taxpayer imposed under the Act under which the tax being collected was imposed,  shall be  deemed assessed at the time payment of the tax is made to the collection  agency,  and shall  be separately stated in any statement or notice of the liability issued by the  collection agency  to the taxpayer.(b) The Department has the power to enter into written agreements with  State's Attorneys for pursuit of civil liability under subsection (E) of Section 17-1 of the  Criminal Code of 2012 against persons who have issued to the Department checks  or other orders in violation of the provisions of paragraph (1) of subsection  (B) of Section 17-1 of the Criminal Code of 2012.  Of the amount collected, the  Department shall retain the amount owing upon the dishonored check or order  along with the dishonored check fee imposed under the Uniform Penalty and  Interest Act.  The balance of damages, fees, and costs collected under subsection (E) of Section  17-1 of the Criminal Code of 2012 or under Section 17-1a of that Code shall be retained by the State's Attorney.  The agreement shall not affect the allocation of fines and costs imposed in any  criminal prosecution.(c) The Department may issue the Secretary of the Treasury of the United  States (or his or her delegate) notice, as required by Section 6402(e) of the  Internal Revenue Code, of any past due, legally enforceable State income tax  obligation of a taxpayer. The Department must notify the taxpayer that any fee  charged to the State by the Secretary of the Treasury of the United States (or  his  or her delegate) under Internal Revenue Code Section 6402(e) is  considered additional State income tax of the taxpayer with respect to whom the  Department issued the notice, and is deemed assessed upon issuance by  the Department of notice to the Secretary of the Treasury of the United States  (or his or her delegate) under Section 6402(e) of the Internal Revenue Code; a  notice of additional State income tax is not considered a notice of  deficiency, and the taxpayer has no right of protest.  (Source: P.A. 96-1551, eff. 7-1-11; 97-1150, eff. 1-25-13.)
20 ILCS 2505/2505-405
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39c-1c)Sec. 2505-405.     Electronic filing of liens.     The Department may  adopt rules to provide for the electronic filing of liens for any taxes  required to be administered by the Department.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-425
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

Sec. 2505-425.     Public list of delinquent State taxes.(a) The Director may annually disclose a list of all taxpayers, including  but not  limited to individuals, trusts, partnerships, corporations, and other taxable  entities,  that are delinquent in the payment of tax liabilities collected by the  Department.  The list shall include only those taxpayers with total final  liabilities for all taxes collected by the Department (including penalties and  interest) in an amount  greater than $1,000 (or a greater amount as established by the Department by  rule) for a  period of 6 months (or a longer period as established by the  Department by  rule) from the time that the taxes were  assessed or became final, as provided in the statute imposing the tax.  The  list shall contain the name, address, types of taxes, month and year in which  each tax liability was assessed or became final, the amount of each tax  outstanding of each delinquent taxpayer, and, in the case of a corporate  taxpayer, the name of the current president of record of the corporation.(b) At least 90 days before the disclosure of the name of any delinquent  taxpayer prescribed in subsection (a), the Director shall mail a written notice  to each  delinquent taxpayer by certified mail addressed to the delinquent taxpayer at  his or  her last or usual place of business or abode detailing the amount and nature of  the  delinquency and the intended disclosure of the delinquency.  If the delinquent  tax has  not been paid 60 days after the notice was delivered or the Department has been  notified that delivery was refused or unclaimed, and the taxpayer has not,  since  the mailing of the notice, either entered into a written agreement with the  Department for payment of the delinquency or corrected a default in an existing  agreement to the satisfaction of the Director, the Director may disclose the  tax in  the list of  delinquent taxpayers.(c) Unpaid taxes shall not be deemed to be delinquent and subject to  disclosure if (i) a written agreement for payment exists without default  between  the  taxpayer and the Department or (ii) the tax liability is the subject of an  administrative hearing, administrative review, or judicial review.(d) The list shall be available for public inspection at the Department or  by  other means of publication, including the Internet.(e) The Department shall prescribe reasonable rules for the administration  and implementation of this Section.(f) Any disclosure made by the Director in a good faith effort to comply  with this Section shall not be considered a violation of any statute  prohibiting disclosure of taxpayer information.    (Source: P.A. 91-239, eff. 1-1-00; 92-197, eff. 8-1-01.
20 ILCS 2505/2505-450
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b18)Sec. 2505-450.     Monthly tax collection statements to Governor.     The  Department has the power to furnish the Governor with monthly  statements of its tax  collections.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-475
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b32)Sec. 2505-475.     Tax record errors.     When the Department, through  its own error, has entered State  tax on its records under the wrong designation (such as recording a use tax  payment as retailers' occupation tax, or a retailers' occupation tax  payment as use tax, and so forth), the Department has the  power to correct the error on its records and to  notify the State Treasurer of the change so that the Treasurer can  make the necessary  corresponding changes in the Treasurer's records in case the  erroneous entry has been  made in those records. If the erroneous entry in the Department's  records is  due to a mistake in reporting by the taxpayer and the taxpayer agrees that  he or she has made a reporting error that should be  corrected, the Department may  correct its records accordingly and notify the State Treasurer of the  change so that the Treasurer can make the necessary corresponding  changes in the Treasurer's  records in case the erroneous entry has been made in those records.The  Department may similarly correct (i) errors in the distribution, as between  municipalities and counties, of taxes that are imposed by  those  municipalities and counties but collected for them by the Department as  agent and (ii) errors by which State taxes are erroneously credited as  municipal or county tax or by which municipal or county taxes are  erroneously credited or recorded as State tax, giving notices to the  State Treasurer as may be necessary to enable the Treasurer to make  corresponding  corrections in the Treasurer's records.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-500
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b11)Sec. 2505-500.     Department divisions.     The Department has the power to  establish divisions, including advisory divisions,  that  may be necessary to assist in maintaining adequate relationships with  taxpayers and that will improve the administration of the taxing  measures  under its control.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-505
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b20)Sec. 2505-505.     Board of appeals.     The Department has the power  to appoint a board of appeals, which shall consist of 3 persons,  to review  departmental actions in controversies involving the determination of tax  liability arising under the tax laws administered by the Department.  The board shall have no jurisdiction prior to the time a notice of  deficiency or a notice of assessment has become final unless (i)  the board  has made a special finding concurred in by all members that action by the  board is the most efficient and expeditious manner of resolving the  controversy or (ii) the Director so orders.  Cases shall be reviewed by the board in accordance with the  procedure  established by departmental rules and regulations adopted pursuant to  the provisions of Section 2505-795.  Decisions made pursuant to  this Section  are not subject to the provisions of Article III of the Code of Civil  Procedure.The exercise of the power of appointment  for members of the board of appeals is mandatory, and the Director shall  make his appointments within 120 days after the effective date of this  amendatory  Act of 1979.  Each member of the board of appeals  shall serve for a period of one year and shall continue to serve thereafter  at the pleasure of the Director.  Compensation for members shall be determined  by the Director.Decisions of the Board shall not take  effect unless and until approved by the Director.The express denial of applicability of Article III of the Code of Civil  Procedure shall be construed as declaratory of existing law, as expressed  in Section 3-102 of the Code of Civil Procedure, and not as a new enactment.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-510
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b20.1)Sec. 2505-510. Informal assessment review.(a) The Department has the power to establish an informal assessment review process at  which an impartial Department designee, who has the authority and knowledge  to recommend an appropriate conclusion to the matter, shall review  adjustments recommended by examiners and auditors. The Director shall provide  by rule for the availability of an informal assessment review before the  issuance of a notice of tax liability or notice of deficiency upon completion  of an audit of the taxpayer or before a formal hearing.  A taxpayer may be  represented by a party  of his or her choice during the informal assessment review procedure and  need not  be represented by an attorney.(b) The exercise of this power to establish an  informal assessment review procedure is mandatory, and the Director shall  promulgate rules implementing this process within 180 days after the  effective date of this amendatory Act of 1988.(c)   Offers of disposition of a proposed audit adjustment may be proposed during the informal assessment review process.  The panel shall consider disposing of the matter in controversy in all instances where, having made a reasonable evaluation of such matters, the panel determines that there is uncertainty as to the correctness of the proposed audit adjustments, and it is not in the best interest of the Department to issue an assessment or claim denial with respect to the issue due to, among other factors, potential hazards of litigation. (Source: P.A. 97-1129, eff. 8-28-12.)
20 ILCS 2505/2505-550
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

 (was 20 ILCS 2505/39b51)Sec. 2505-550. Jobs Impact Committee and report. With respect  to the credits  provided for by Sections 209 and 210 of the Illinois Income Tax Act, Section  3-50 of the Use Tax Act, Section 2 of the Service Use Tax Act, Section 2 of the  Service Occupation Tax Act, and Section 2-45 of the Retailers' Occupation Tax  Act, there is hereby created a Jobs Impact Committee, which shall consist  of the  Director or the person or persons  the Director may  designate, and the representative or representatives that shall be designated  to  serve on the Committee by the Department of Commerce and  Economic Opportunity, the  Governor's Office of Management and Budget, and the Commission on Government Forecasting and Accountability.  The  Committee,  so assembled, shall invite and appoint 2 members of the businesses that are  eligible for the credits provided by those Sections.  The Committee shall study  the use and effectiveness of these credits with regard to job creation relative  to the revenue loss to the State from the provision of these credits.  The  Director shall, on behalf of the Committee,  submit  the Committee's report to the General Assembly on or before June 30, 1998.       (Source: P.A. 93-1067, eff. 1-15-05.)
20 ILCS 2505/2505-555
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

Sec. 2505-555. Study concerning tax increment financing information on tax bills.(a) The Department must conduct a study to determine the feasibility for each county to include, on the property tax bills for each taxpayer in that county, information concerning any tax increment financing project that affects the taxpayer.(b) The information on a taxpayer's property tax bill must include, for each tax increment financing project that affects the taxpayer:(1) a description of the project;(2) a statement of initial total equalized assessed     value of the property in the project area before the tax increment financing;(3) a statement of the current total equalized     assessed value of the property in the project area;(4) a statement of the impact of the tax increment     financing on each tax rate for each affected taxing district; and(5) projections for future impacts of the tax     increment financing on each tax rate for each affected taxing district.(c) The study under this Section must include an analysis of any obstacles that a county will face in including the information on property tax bills and identify any possible solutions to those obstacles.(d) No later than April 1, 2008, the Department must submit a report to the Governor and the General Assembly concerning the study under this Section.         (Source: P.A. 95-227, eff. 8-16-07.)
20 ILCS 2505/2505-560
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2505/ - Civil Administrative Code of Illinois. (Department of Revenue Law)|Article 2505 - Department Of Revenue

Sec. 2505-560. Taxpayer Action Boards.(a)  The purpose of this Section is to advance the health, welfare, and prosperity of all citizens of this State by promoting "sunshine in assessments" and transparency reforms.  This purpose shall be deemed a statewide interest and not a private or special concern.(b)  There are hereby created 7 Taxpayer Action Boards within the Department of Revenue, one for each of the following counties: Cook, DuPage, Kane, Kendall, Lake, McHenry, and Will. The Governor shall name 7 people to be members of each board.  These members shall serve 2-year terms.  Members shall serve without compensation, except to the extent those members are employees of the Department of Revenue.  The boards shall exist and function at no additional cost to the State.(c)  Each board shall perform the following functions:(1) oversee the implementation of Public Act 96-122,     with particular emphasis on the transparency and disclosure provisions of that Public Act;(2) make recommendations about other useful     disclosures in addition to those required by P.A. 96-122;(3) make recommendations concerning the     implementation of the transparency reform provisions of P.A. 96-122 in its county;(4) conduct a study that (i) critically evaluates the     manner in which its county assesses residential property and (ii) examines the accuracy of computer-assisted mass appraisal;  as part of its study, each board shall conduct at least 2 public hearings;(5) issue a report summarizing its findings within     180 days after the effective date of this amendatory Act of the 96th General Assembly and submit this report to the Governor and General Assembly;(6) maintain and administer a website cataloguing     taxpayer assistance information linked to the Department of Revenue's website;(7) propose to its county government changes, if     appropriate, to property tax policies and procedures; and(8) propose to the Department of Revenue changes, if     appropriate, to property tax policies and procedures.(d) The Department of Revenue shall oversee implementation of P.A. 96-122 in all counties other than Cook, DuPage, Kane, Kendall, Lake, McHenry, and Will.   (Source: P.A. 96-1418, eff. 8-2-10.)