reglab/housing_qa huggingface dataset:
20 ILCS 2505/2505-575
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 2505/39b53)Sec. 2505-575.     Income tax reciprocal agreements.(a) Reciprocal agreement cost study.  The Department shall  study  the use and cost effectiveness of all reciprocal agreements entered into under  the authority of Sections 302 and 701 of the Illinois Income Tax Act.  The  Department shall report to the General Assembly as to the fiscal impact on  Illinois income tax collections of each of the reciprocal agreements by January  1, 1999 and every 5 years thereafter.  The Department has the  authority to require that employers provide all information necessary to  complete the study on income tax withholding returns filed with the Department  under Section 704 of the Illinois Income Tax Act.  The Department has  the  authority to require that employees provide all information necessary to  complete the study on individual income tax returns filed under Section 502 of  the Illinois Income Tax Act.(b) Revocation of reciprocal agreements.  Upon receipt of the cost study or  at any time thereafter, the General Assembly may adopt a joint resolution by an  affirmative vote of a majority of each house directing the Director of Revenue  to revoke any reciprocal agreement with any other state that results in a loss  of revenue to the State of Illinois.  Any joint resolution shall specify the  date upon which the reciprocal agreement is to be revoked.  That  date shall be  no sooner than the beginning of the next subsequent calendar year that is at  least 6 months after the adoption of the joint resolution.(c) Authority to enter into compensation agreements.  Before any revocation  by joint resolution adopted by the General Assembly under subsection (b), the  Director of Revenue has the authority to enter into a  compensation or  rebating agreement with any reciprocal state.  Any compensation agreement shall  provide that the reciprocal state shall provide a rebate to the State of  Illinois to  compensate for the loss of revenue.  The Director has the  authority to enter into agreements with reciprocal states to contract with any  third party mutually agreed to by the Director and the reciprocal state to  establish a rebate or compensation amount.    (Source: P.A. 90-491, eff. 1-1-98;  91-239, eff. 1-1-00.)
20 ILCS 2505/2505-600
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 2505/39b21)Sec. 2505-600.     Information from State and local officers.     The Department  has the power to require from all State and local officers any information  that may be necessary for the proper discharge of its duties.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-605
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 2505/39b22)Sec. 2505-605.     Taxing district records.     The Department has the power to  examine and make memoranda from all records, books, papers,  documents, and statements of fact on record or on file in any public office  of any taxing district of the State, and all officers having charge or custody  of those records shall furnish to the Department, upon request, information of  any and all matters on file or of record in their respective offices.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-610
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. 2505-610.         Tax exemption awareness for fire departments and fire  protection districts.(a) The General Assembly finds that fire departments and fire protection  districts are exempt from the tax imposed under the Use Tax Act, the Service  Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax  Act.(b) The Department must coordinate with the State Fire Marshal to create an  awareness program to:(1) inform fire departments and fire protection     districts that purchases by the fire department or fire protection district are not subject to taxes under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers' Occupation Tax Act; and(2) explain to fire departments and fire protection     districts how to claim the exemption.   (Source: P.A. 93-303, eff. 7-23-03.)
20 ILCS 2505/2505-625
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)Sec. 2505-625.     Aiding local governments; real and personal property taxes.     The Department shall assist  and aid local governments of the State in matters relating to real and  personal property taxes, including assessments and equalization, and  perform all other duties provided by law. In performing this  responsibility the Department shall have the power and duty to do the  following:(1) Assist and advise the local governments of the     State in matters pertaining to the assessment and equalization of property.(2) Prepare and maintain current maps of the counties     of the State, showing the boundaries and the limits of all taxing districts and local governments of the State.(3) Perform all other duties and powers relating to     real and personal property taxes, including real and personal property assessments and equalization, and other taxes and financial matters, as are provided by law and may be vested in the Department.The Department shall promulgate rules and     regulations concerning the Department's operations and programs established to meet these purposes.   (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-630
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 2505/39b36)Sec. 2505-630.     Charges for publications for local officials.       The Department may make a reasonable charge for  instructional manuals, appraisal manuals, and reproductions of the  Illinois property tax laws and other publications for the use of local  officials.  All moneys received from these charges shall be paid  into the General Revenue Fund.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-640
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. 2505-640. Collection of taxes of other states.(a) The Department may enter into agreements with any other state for the reciprocal collection by the Department pursuant to the Reciprocal Tax Collection Act of taxes owed to that state and collection by the other state pursuant to a provision of its law similar to the Reciprocal Tax Collection Act of taxes owed to this State.(b) An agreement under this Section shall contain provisions relating to:(1) safeguards against the disclosure or     inappropriate use of any information that identifies, directly or indirectly, a particular taxpayer obtained or maintained pursuant to the agreement, or that is required to be kept confidential under the applicable laws of either state or of the United States; and(2) a minimum threshold for the amount of taxes owed     by a taxpayer to a state that would trigger the operation of the agreement. (Source: P.A. 96-1383, eff. 1-1-11.)
20 ILCS 2505/2505-650
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 2505/39b52)Sec. 2505-650. Collection of past due support. Upon certification of past  due child support amounts from the Department of Healthcare and Family Services (formerly        Department of Public Aid), the Department of  Revenue may collect the delinquency in any manner authorized for the collection  of any tax administered by the Department of Revenue.  The Department of  Revenue shall notify the Department of Healthcare and Family Services when the delinquency or any  portion of the delinquency has been collected under this Section.  Any child  support delinquency collected by the Department of Revenue, including those  amounts that result in overpayment of a child support delinquency, shall be  deposited into the Child Support Enforcement Trust Fund or paid to the  State Disbursement Unit established under Section 10-26 of the Illinois Public  Aid Code, at the direction of the Department of Healthcare and Family Services.  The Department of Revenue may implement this Section through the use of  emergency rules in accordance with Section 5-45 of the Illinois Administrative  Procedure Act.  For purposes of the Illinois Administrative Procedure Act, the  adoption of rules to implement this Section shall be considered an emergency  and necessary for the public interest, safety, and welfare.       (Source: P.A. 95-331, eff. 8-21-07.)
20 ILCS 2505/2505-655
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. 2505-655. Collection of past due circuit court fees. Upon certification by the Clerk of the Circuit Court of the amounts of delinquent court fees, the Department of Revenue may collect the past due fees by intercepting the tax refund of any person owing the fees. The Department of Revenue shall enter into an agreement with the Clerk of the Circuit Court as provided in Section 27.2b of the Clerks of Courts Act prior to undertaking any collections under this Section. Any agreement between the Department of Revenue and the Clerk of the Circuit Court for the intercept of tax refunds shall contain provisions for certification of debt, notification to the taxpayer of the intercept, treatment of joint returns, and protest of the intercept that are consistent with the requirements for a refund withholding request under Section 911.2 of the Illinois Income Tax Act.  (Source: P.A. 93-836, eff. 1-1-05.)
20 ILCS 2505/2505-675
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 2505/39b50)Sec. 2505-675.   Whenever the Department is  authorized or required by law to consider some aspect of criminal  history record information for the purpose of carrying out its statutory  powers and responsibilities, then, upon request and payment of fees in  conformance with the requirements of Section 2605-400 of the Illinois State Police Law, the Illinois State Police is  authorized to furnish, pursuant to positive identification, the  information contained in State files that is necessary to fulfill  the request.  (Source: P.A. 102-538, eff. 8-20-21.)
20 ILCS 2505/2505-680
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. 2505-680. Notice of identity theft. The Department must notify an individual if the Department discovers or reasonably suspects that another person has used that individual's social security number.  (Source: P.A. 94-41, eff. 6-16-05.)
20 ILCS 2505/2505-700
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 2505/39b13)Sec. 2505-700.     Recommending legislation.     The Department has the power  to formulate and recommend legislation for the improvement of  the system of taxation in the State.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-705
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 2505/39b14)Sec. 2505-705.     Other tax systems.     The Department has the power  to investigate the tax systems of other states and counties.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-710
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. 2505-710.         Occupation and Use Tax Reporting and Simplification  Committee and report.  The Department is authorized and empowered to convene an  Occupation and Use Tax Reporting and Simplification Committee for the purpose  of reviewing proposed methods for simplifying Illinois occupation and use tax  reporting requirements.  The Committee shall consist of the Director or such  person or persons as he or she may designate, 3 representatives of the business  community appointed by the Director, and 3 representatives of local government  appointed by the Director.  The Committee so assembled shall study methods for  simplifying occupation and use tax reporting requirements in general and, in  particular, shall review the feasibility of reducing the number of occupation  and use tax returns required to be filed each taxable year.  The Committee  shall submit a report of its findings to the General Assembly on or before  January 1, 2001.    (Source: P.A. 91-901, eff. 7-6-00.)
20 ILCS 2505/2505-730
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 2505/39b23)Sec. 2505-730.         Transfer of realty to other State agency; acquisition of  federal lands.  The Department has the power to transfer  jurisdiction of any realty under control of the  Department to any other department of the State government or to acquire or  accept federal lands when the transfer, acquisition, or acceptance is  advantageous to the State and is approved in writing by the Governor.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-745
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. 2505-745. Annual report.(a) The Department must prepare an annual report listing  all revenue and fee collections of the Department for the prior fiscal year.  The report must be sufficiently itemized to identify the type and source of each collection.  The  requirement to report all revenue and fee collections applies to all taxes and fees administered by the Department.(b) No later than January 1 of each year, the Department must submit the annual report to the Governor and the General Assembly and make an electronic copy of the report available on its Internet website.  (Source: P.A. 94-633, eff. 8-19-05.)
20 ILCS 2505/2505-750
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. 2505-750. Misclassification of employees as independent contractors. The Department of Labor, the Department of Employment Security, the Department of Revenue, the Office of the State Comptroller, and the Illinois Workers' Compensation Commission shall cooperate under the Employee Classification Act by sharing information concerning any suspected misclassification by an employer or entity, as defined in the Employee Classification Act, of one or more employees as independent contractors.  (Source: P.A. 95-26, eff. 1-1-08.)
20 ILCS 2505/2505-755
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. 2505-755. (Repealed).  (Source: P.A. 98-1098, eff. 8-26-14. Repealed internally, eff. 1-1-17)
20 ILCS 2505/2505-790
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 2505/39b33)Sec. 2505-790.     Other rights, powers, and duties.     The Department has the  power to exercise and perform the other rights, powers, and duties that may be  vested in the Department by law.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-795
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 2505/39b19)Sec. 2505-795.     Rules and regulations.     The Department has the power to make  reasonable rules and regulations that may be necessary to effectively enforce  any of the powers herein granted.    (Source: P.A. 91-239, eff. 1-1-00.)
20 ILCS 2505/2505-800
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

(20 ILCS 2505/2505-800)Sec. 2505-800. (Repealed).  (Source: P.A. 100-836, eff. 8-13-18. Repealed internally, eff. 7-1-19.)
20 ILCS 2510/Art. 2510 heading
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2510/ - Certified Audit Program Law.|Article 2510 - Certified Audit Program

 ARTICLE 2510.      CERTIFIED AUDIT PROGRAM
20 ILCS 2510/2510-1
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2510/ - Certified Audit Program Law.|Article 2510 - Certified Audit Program

Sec. 2510-1.     Short title.     This Article 2510 of the Civil Administrative  Code of Illinois may be cited as the Certified Audit  Program Law.    (Source: P.A. 92-456, eff. 8-21-01.)
20 ILCS 2510/2510-3
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2510/ - Certified Audit Program Law.|Article 2510 - Certified Audit Program

Sec. 2510-3.     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 Illinois Department of Revenue 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 Illinois Department of Revenue will  provide guidance to taxpayers and enhance voluntary compliance.    (Source: P.A. 92-456, eff. 8-21-01.)
20 ILCS 2510/2510-5
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2510/ - Certified Audit Program Law.|Article 2510 - Certified Audit Program

Sec. 2510-5.     Definitions.     As used in this Article:"Certification program" means an instructional curriculum, examination, and  process for certification, recertification, and revocation of certification of  certified public accountants that is administered by the Illinois CPA Society  and that is officially approved by the Department to ensure that a certified  public accountant possesses the necessary skills and abilities to successfully  perform an attestation engagement for tax compliance review in a certified  audit project."Department" means the Illinois Department of Revenue."Participating taxpayer" means any person subject to the revenue laws  administered by the Department who enters into an engagement with a qualified  practitioner for tax compliance review and who is approved by the Department  under the certified audit project."Qualified practitioner" means a certified public accountant who is  licensed to  practice in Illinois and who has completed the certification program.  The  phrase "completed the certification program" means the participant has met all  requirements for the certified audit training course, achieved the required  score on the certification test as approved by the Department, and has been  certified by the Department.    (Source: P.A. 92-456, eff. 8-21-01.)
20 ILCS 2510/2510-10
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2510/ - Certified Audit Program Law.|Article 2510 - Certified Audit Program

Sec. 2510-10.     Certified audit project.(a) Subject to appropriation, the Department is authorized to 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 their sales tax and use tax compliance. The nature of the  certified audit work  performed by qualified practitioners shall be agreed-upon procedures in which  the Department is the specified user of the resulting report.(b) As an incentive for taxpayers to incur the costs of a certified audit,  the Department shall abate penalties and interest due on any tax  liabilities revealed by a certified audit, except that this authority to  abate  penalties or interest 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 occupation and use  taxes administered and collected by the Department.(d) The certified audit pilot project shall not extend beyond July 1,  2004.    (Source: P.A. 92-456, eff. 8-21-01.)
20 ILCS 2510/2510-15
2021 Illinois Compiled Statutes|Chapter 20 - EXECUTIVE BRANCH|20 ILCS 2510/ - Certified Audit Program Law.|Article 2510 - Certified Audit Program

Sec. 2510-15.     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 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 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.   (Source: P.A. 92-456, eff. 8-21-01.)