reglab/housing_qa huggingface dataset:
50 ILCS 355/5-40
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 355/ - Local Government Revenue Recapture Act.|Article 5 - Local Government Revenue Recapture

Sec. 5-40. Revocation or suspension of certification.(a) A contracting municipality or county shall refuse to provide any information, including financial information, to any third party who violates this Act or rules adopted pursuant to this Act or the Retailers' Occupation Tax Act or rules adopted pursuant to the Retailers' Occupation Tax Act.(b) The Department may, after notice and a hearing, revoke or suspend the certificate of registration of any third party for a violation of any provision of this Act, for noncompliance with any provision contained in this Act, or because the Department determines that the third party  is ineligible for a certificate of registration for any one or more of the reasons provided for in Section 5-35 of this Act. The decision whether to suspend or revoke and, if a suspension is in order, the duration of the suspension shall be made by taking into account factors that include but are not limited to, the registrant's previous history of compliance with the Act as of its creation, the number,  seriousness, and duration of the violations, and the registrant's  cooperation in discontinuing and correcting violations.    (Source: P.A. 101-628, eff. 6-1-20.)
50 ILCS 355/5-50
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 355/ - Local Government Revenue Recapture Act.|Article 5 - Local Government Revenue Recapture

Sec. 5-50. Audit referrals; restrictions.(a) Upon entering into a contract with a municipality or county, a third party shall be prohibited from communicating directly or indirectly in any manner with a taxpayer known or believed to be operating within that municipality or county about any matters directly or indirectly related to, or covered by, the contract.(b) If, based on a review of the financial information provided by the Department to a municipality or a county, or provided by a municipality or county to a registered third party, a municipality, county, or third party discovers that local retailers' or service occupation tax may have been underpaid, then it may refer the matter to the Department for a limited-scope audit in accordance with Article 10 of this Act.(c) With respect to taxes administered by the Department, units of local government and third parties are not authorized to (i) access, review, or compel the production of taxpayers' actual tax returns or (ii) access, review, or compel the production of taxpayers' books and records.(d) With respect to taxes administered by the Department, units of local government and third parties are prohibited from (i) engaging in an audit of any taxpayer, (ii) assessing tax against any taxpayer, (iii) engaging in collection actions against any taxpayer for the tax, or (iv) engaging in any other action related to such taxes that is assigned by law to the Department.(e) A local government shall not share any financial information  received with another local government or another third party. Further, a local government may not share the findings  of a third party with another local government or another third party.  (Source: P.A. 101-628, eff. 6-1-20.)
50 ILCS 355/5-60
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 355/ - Local Government Revenue Recapture Act.|Article 5 - Local Government Revenue Recapture

(50 ILCS 355/5-60)Sec. 5-60. Penalties.(a) Any third party who violates any provision of this Act shall be subject to the penalties set forth in Section 11 of the Retailers' Occupation Tax Act.(b) Any third party who violates Section 5-20 is subject to a civil penalty of not more than $10,000 for each taxpayer with respect to whom financial information is improperly disclosed, profited from, or disposed of in violation of that Section. The Attorney General may impose a civil penalty not to exceed $50,000 for each instance of improper disposal of materials containing financial information. The Attorney General may impose a civil penalty after notice to the person accused of violating Section 5-20 and an opportunity for that person to be heard in the matter. The Attorney General may file a civil action in the circuit court to recover any penalty imposed for a violation of Section 5-20. In addition to the authority to impose a civil penalty under this Section, the Attorney General may bring an action in the circuit court to remedy a violation of this Section, seeking any appropriate relief.(c) Neither the State nor any municipality or county shall be held liable for the mishandling of information by a third party, including information from the Department or any other financial information of taxpayers.(d) Any taxpayer aggrieved by a violation of this Act shall have a right of action in a State circuit court or as a supplemental claim in federal district court against a third party.  A taxpayer may recover for each violation:(1) against a third party  that, by gross negligence,     violates a provision of this Act, liquidated damages of $5,000 or actual damages, whichever is greater;(2) against a third party  that intentionally or     recklessly violates a provision of this Act, liquidated damages of $10,000 or actual damages, whichever is greater;(3) reasonable attorney's fees and costs, including     expert witness fees and other litigation expenses; and(4) other relief, including an injunction, as the     State or federal court may deem appropriate.  (Source: P.A. 101-628, eff. 6-1-20.)
50 ILCS 355/Art. 10 heading
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 355/ - Local Government Revenue Recapture Act.|Article 10 - Local Government Revenue Recapture Certified Audit Pilot Program

   Article 10.  Local Government Revenue Recapture Certified Audit Pilot Program.  (Source: P.A. 101-628, eff. 6-1-20.)
50 ILCS 355/10-5
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 355/ - Local Government Revenue Recapture Act.|Article 10 - Local Government Revenue Recapture Certified Audit Pilot Program

Sec. 10-5. Findings. The General Assembly finds that:(1) Voluntary compliance is the cornerstone of an     effective tax system.(2) Despite attempts by the General Assembly, State     taxes are not simple.(3) Even the most diligent taxpayers, through mistake     or inadvertence, may not pay all taxes due.(4) The Department lacks the resources to audit the     compliance of all taxpayers.(5) Illinois certified public accountants provide     valuable advice and assistance to Illinois taxpayers on State tax issues.(6) A pilot program establishing a partnership     between taxpayers, Illinois certified public accountants, and the Department will provide guidance to taxpayers and enhance voluntary compliance.(7) A pilot project to establish a certified audit     program to address underpayment of local occupation and use taxes would address concerns raised by units of local government.  (Source: P.A. 101-628, eff. 6-1-20.)
50 ILCS 355/10-10
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 355/ - Local Government Revenue Recapture Act.|Article 10 - Local Government Revenue Recapture Certified Audit Pilot Program

Sec. 10-10. Purpose. The purpose of this Article is to create a certified audit program under a 5-year pilot project that begins on January 1, 2021 and that is limited in scope to specifically address concerns related to the proper reporting and payment of local occupation and use taxes that are collected and distributed to municipalities and counties by the Department.  (Source: P.A. 101-628, eff. 6-1-20.)
50 ILCS 355/10-20
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 355/ - Local Government Revenue Recapture Act.|Article 10 - Local Government Revenue Recapture Certified Audit Pilot Program

Sec. 10-20. Local government revenue recapture certified audit project.(a) The Department shall initiate a certified audit pilot project to further enhance tax compliance reviews performed by qualified practitioners and to encourage taxpayers to hire qualified practitioners at their own expense to review and report on certain aspects of their sales tax and use tax compliance in cases where the Department has notified the taxpayer that it has received a  tax compliance referral from a municipality, county, or third party under this Act. The nature of the certified audit work performed by qualified practitioners shall be agreed-upon procedures of a Compliance Attestation in which the Department is the specified user of the resulting report.  Qualified practitioners are prohibited from using information obtained from audit manuals, training materials, or any other materials provided by the Department under this Act for any purpose other than to perform the tax compliance reviews under the certified audit pilot program under this Act.The tax compliance reviews shall be limited in scope and may include only: (i) whether the taxpayer is reporting receipts in the proper jurisdiction; (ii) whether tangible personal property purchases that were used or consumed by the taxpayer were taxed properly; (iii) an evaluation of sales reported as exempt from tax; (iv) whether the proper tax rate was charged; (v) whether the tax was properly reported as retailers' occupation tax or use tax; and (vi) any other factor that impacts the Department's allocation of sales and use tax revenues to the jurisdiction in which the taxpayer reports sales or use tax.(b) As an incentive for taxpayers to incur the costs of a certified audit, the Department shall abate penalties due on any tax liabilities revealed by a certified audit, except that this authority to abate penalties shall not apply to any liability for taxes that were collected by the participating taxpayer but not remitted to the Department, nor shall the Department have the authority to abate fraud penalties.(c) The certified audit pilot project shall apply only to taxpayers who have been notified that an audit referral has been received by the Department under this Act and only to occupation and use taxes administered and collected by the Department.(c-5) The Department shall charge a fee of $2,500 to each participant in the certification program under this Article.(d) The certified audit pilot project shall begin with audit referrals received on and after January 1, 2021. Upon obtaining proper certification, qualified practitioners may initiate certified audits beginning January 1, 2021.  (Source: P.A. 101-628, eff. 6-1-20; 102-40, eff. 6-25-21.)
50 ILCS 355/10-25
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 355/ - Local Government Revenue Recapture Act.|Article 10 - Local Government Revenue Recapture Certified Audit Pilot Program

Sec. 10-25. Practitioner responsibilities. Any practitioner responsible for planning, directing, or conducting a certified audit or reporting on a participating taxpayer's tax compliance shall be a qualified practitioner. For purposes of this Section, a qualified practitioner is responsible for:(1) planning a certified audit when performing work     that involves determining the objectives, scope, and methodology of the certified audit, when establishing criteria to evaluate matters subject to the review as part of the certified audit, when gathering information used in planning the certified audit, or when coordinating the certified audit with the Department;(2) directing a certified audit when the work     involves supervising the efforts or reviewing the work of others to determine whether it is properly accomplished and complete;(3) conducting a certified audit when performing     tests and procedures or field audit work necessary to accomplish the audit objectives in accordance with applicable professional standards;(4) reporting on a participating taxpayer's tax     compliance in a certified audit when determining report contents and substance or reviewing reports for technical content and substance prior to issuance; and(5) answering questions by Department review staff,     answering questions raised by the Informal Conference Board, and testifying in any administrative or court proceeding regarding the audit or report.  (Source: P.A. 101-628, eff. 6-1-20.)
50 ILCS 355/10-35
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 355/ - Local Government Revenue Recapture Act.|Article 10 - Local Government Revenue Recapture Certified Audit Pilot Program

Sec. 10-35. Notification by qualified practitioner.(a) A qualified practitioner hired by a taxpayer who elects to perform a certified audit under Section 10-30 shall notify the Department of an engagement to perform a certified audit and shall provide the Department with the information the Department deems necessary to identify the taxpayer, to confirm that the taxpayer is not already under audit by the Department, and to establish the basic nature of the taxpayer's business and the taxpayer's potential exposure to Illinois occupation and use tax laws. The information provided in the notification shall be submitted in the form and manner required by the Department and shall include the taxpayer's name, federal employer identification number or social security number, Department account identification number, mailing address, and business location, and the specific occupation and use taxes and period proposed to be covered by the engagement for the certified audit. In addition, the notice shall include the name, address, identification number, contact person, and telephone number of the engaged firm.  An engagement for a qualified practitioner to perform a certified audit under this Act shall not be authorized by the Department unless the taxpayer received notice from the Department under subparagraph (B) of paragraph (3) of subsection (c) of Section 10-30.(b) If the taxpayer has received notice of an audit referral from the Department and has not been issued a written notice of intent to conduct an audit, the taxpayer shall be a participating taxpayer and the Department shall so advise the qualified practitioner in writing within 10 days after receipt of the engagement notice. However, the Department may limit the taxes or periods subject to the certified audit.(c) Within 30 days after receipt of the notice of qualification from the Department under subsection (b), the qualified practitioner shall contact the Department and submit, for review and agreement by the Department, a proposed audit plan and procedures. The Department may extend the time for submission of the plan and procedures for reasonable cause. The qualified practitioner shall initiate action to advise the Department that amendment or modification of the plan and procedures is necessary if the qualified practitioner's inspection reveals that the taxpayer's circumstances or exposure to the revenue laws is substantially different from those described in the engagement notice.   (Source: P.A. 101-628, eff. 6-1-20; 102-40, eff. 6-25-21.)
50 ILCS 355/10-45
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 355/ - Local Government Revenue Recapture Act.|Article 10 - Local Government Revenue Recapture Certified Audit Pilot Program

(50 ILCS 355/10-45)Sec. 10-45. Rules. To implement the certified audit project, the Department shall have authority to adopt rules, including, but not limited to:(1) rules concerning the availability of the     certification program required for participation in the project;(2) rules concerning the requirements and basis for     establishing just cause for approval or rejection of participation by taxpayers;(3) rules setting forth procedures for assessment,     collection, and payment of liabilities or refund of overpayments and provisions for taxpayers to obtain informal and formal review of certified audit results;(4) rules concerning the nature, frequency, and basis     for the Department's review of certified audits conducted by qualified practitioners, including the requirements for documentation, work-paper retention and access, and reporting; and(5) rules setting forth requirements for conducting     certified audits and for review of agreed-upon procedures.  (Source: P.A. 101-628, eff. 6-1-20.)
50 ILCS 355/Art. 900 heading
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 355/ - Local Government Revenue Recapture Act.|Article 900 - Amendatory Provisions

   Article 900.  Amendatory Provisions.  (Source: P.A. 101-628, eff. 6-1-20.)
50 ILCS 355/900-5
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 355/ - Local Government Revenue Recapture Act.|Article 900 - Amendatory Provisions

(50 ILCS 355/900-5)Sec. 900-5. (Amendatory provisions; text omitted).  (Source: P.A. 101-628, eff. 6-1-20; text omitted.)
50 ILCS 531/Art. 1 heading
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 531/ - Local Government Electronic Reverse Auction Act (enacted by P.A. 96-795).|Article 1 - Local Government Electronic Reverse Auction Act

   ARTICLE 1 (Source: P.A. 96-795, eff. 7-1-10 (see Section 5 of P.A. 96-793 for the effective date of P.A. 96-795).)
50 ILCS 531/1-1
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 531/ - Local Government Electronic Reverse Auction Act (enacted by P.A. 96-795).|Article 1 - Local Government Electronic Reverse Auction Act

Sec. 1-1. Short title.   This Article may be cited as the Local Government Electronic Reverse Auction Act.  (Source: P.A. 96-795, eff. 7-1-10 (see Section 5 of P.A. 96-793 for the effective date of P.A. 96-795).)
50 ILCS 531/1-5
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 531/ - Local Government Electronic Reverse Auction Act (enacted by P.A. 96-795).|Article 1 - Local Government Electronic Reverse Auction Act

Sec. 1-5. Unit of local government defined.   As used in this Article, "unit" and "unit of local government" mean a unit of local government as defined in Section 1 of Article VII of the Illinois Constitution.  (Source: P.A. 96-795, eff. 7-1-10 (see Section 5 of P.A. 96-793 for the effective date of P.A. 96-795).)
50 ILCS 531/1-10
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 531/ - Local Government Electronic Reverse Auction Act (enacted by P.A. 96-795).|Article 1 - Local Government Electronic Reverse Auction Act

Sec. 1-10. Reverse auction.  Notwithstanding any other provisionof law and in accordance with rules adopted by theunit, a unit of local government, whether or not it is a home rule unit as defined in Section 6 of Article VII of the Illinois Constitution, may procure supplies orservices through a competitive electronic auction bidding           process after the unit's purchasing officer explains in writing to the unit's governing body his or her determination that the use           of such a process will be in the best interest of the unit.The purchasing officer shall publish that determination           in the same manner required by law for the unit's invitations for bids.An invitation for bids shall be issued and shall include           (i) a procurement description, (ii) all contractual terms,           whenever practical, and (iii) conditions applicable to the           procurement, including a notice that bids will be received in           an electronic auction manner.Public notice of the invitation for bids shall be given in           the same manner as required by law for the unit's other invitations for bids.Bids shall be accepted electronically at the time and in           the manner designated in the invitation for bids. During the           auction, a bidder's price shall be disclosed to other bidders.           Bidders shall have the opportunity to reduce their bid prices           during the auction. At the conclusion of the auction, the           record of the bid prices received and the name of each bidder           shall be open to public inspection.After the auction period has terminated, withdrawal of bids           shall be permitted as otherwise provided by law.The contract shall be awarded within 60 days after the           auction by written notice to the lowest responsible bidder, or           all bids shall be rejected except as otherwise provided by law.Extensions of the date for the award may be made bymutual written consent of the purchasing officer and thelowest responsible bidder.  (Source: P.A. 96-795, eff. 7-1-10 (see Section 5 of P.A. 96-793 for the effective date of P.A. 96-795).)
50 ILCS 531/1-15
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 531/ - Local Government Electronic Reverse Auction Act (enacted by P.A. 96-795).|Article 1 - Local Government Electronic Reverse Auction Act

(50 ILCS 531/1-15)Sec. 1-15. Application. This Act does not apply to (i) procurements ofprofessional and artistic services, (ii) telecommunications services, communication services, and information services,    and (iii) contracts for construction projects.  (Source: P.A. 96-795, eff. 7-1-10 (see Section 5 of P.A. 96-793 for the effective date of P.A. 96-795).)
50 ILCS 531/Art. 95 heading
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 531/ - Local Government Electronic Reverse Auction Act (enacted by P.A. 96-795).|Article 95 - Amendatory Provisions

(50 ILCS 531/Art. 95 heading)   ARTICLE 95   (Amendatory provisions; text omitted)(Source: P.A. 96-795, eff. 7-1-10 (see Section 5 of P.A. 96-793 for the effective date of P.A. 96-795).)
50 ILCS 531/Art. 99 heading
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 531/ - Local Government Electronic Reverse Auction Act (enacted by P.A. 96-795).|Article 99 - Effective Date

   ARTICLE 99 (Source: P.A. 96-795, eff. 7-1-10 (see Section 5 of P.A. 96-793 for the effective date of P.A. 96-795).)
50 ILCS 531/99-99
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 531/ - Local Government Electronic Reverse Auction Act (enacted by P.A. 96-795).|Article 99 - Effective Date

(50 ILCS 531/99-99)Sec. 99-99. Effective date. This Act takes effect on July 1, 2010.  (Source: P.A. 96-793, eff. 10-29-09; 96-795, eff. 7-1-10.)
50 ILCS 706/Art. 1 heading
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 706/ - Law Enforcement Officer-Worn Body Camera Act.|Article 1 - (The Police and Community Relations Improvement Act is compiled at 50 ILCS 727/)

(50 ILCS 706/Art. 1 heading)             ARTICLE 1. (The Police and Community Relations Improvement  Act     is compiled at 50 ILCS 727/)(Source: P.A. 99-352, eff. 1-1-16.)
50 ILCS 706/Art. 5 heading
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 706/ - Law Enforcement Officer-Worn Body Camera Act.|Article 5 - (The Uniform Crime Reporting Act is compiled at 50 ILCS 709/)

(50 ILCS 706/Art. 5 heading)             ARTICLE 5. (The Uniform Crime Reporting Act     is compiled at 50 ILCS 709/)    (Source: P.A. 99-352, eff. 1-1-16.)
50 ILCS 706/Art. 10 heading
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 706/ - Law Enforcement Officer-Worn Body Camera Act.|Article 10 - Law Enforcement Officer-Worn Body Camera Act

             ARTICLE 10.  (Source: P.A. 99-352, eff. 1-1-16.)
50 ILCS 706/10-1
2021 Illinois Compiled Statutes|Chapter 50 - LOCAL GOVERNMENT|50 ILCS 706/ - Law Enforcement Officer-Worn Body Camera Act.|Article 10 - Law Enforcement Officer-Worn Body Camera Act

Sec. 10-1. Short title. This Article may be cited as the Law Enforcement Officer-Worn Body Camera Act. References in this Article to "this Act" mean this Article.  (Source: P.A. 102-558, eff. 8-20-21.)