reglab/housing_qa huggingface dataset:
35 ILCS 5/903
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 9 - Procedure And Administration

 (from Ch. 120, par. 9-903)Sec. 903.     Assessment.     (a) In general. (1) Returns. The amount of tax which is shown to  be due on the return shall be deemed assessed on the date of filing of  the return (including any amended returns showing an increase of tax).  In the event that the amount of tax is understated on the taxpayer's  return due to a mathematical error, the Department shall notify the  taxpayer that the amount of tax in excess of that shown on the return is  due and has been assessed. Such notice of additional tax due shall be issued no  later than 3 years after the date the return was filed.  Such notice of  additional tax due shall not  be considered a notice of deficiency nor shall the taxpayer have any  right of protest. In the case of a return properly filed without the  computation of the tax, the tax computed by the Department shall be  deemed to be assessed on the date when payment is due.(2) Notice of deficiency.  If a notice of deficiency has been  issued, the amount of the deficiency shall be deemed assessed on the  date provided in section 904(d) if no protest is filed; or, if a protest  is filed, then upon the date when the decision of the Department becomes  final.(3) Federal change.  If an amended return or report is filed with  the Department pursuant to section 506(b), any deficiency in tax under this Act  resulting therefrom shall be deemed to be assessed on the date of filing  such report or amended return and such assessment shall be timely  notwithstanding any other provisions of this Act.(4) Payments.  Any amount paid as tax or in respect of tax paid  under this Act, other than amounts withheld or paid as estimated tax  under Articles 7 or 8, shall be deemed assessed upon the date of receipt  of payment, notwithstanding any other provisions of this Act.(b) Limitations on assessment.  No deficiency shall be assessed  with respect to a taxable year for which a return was filed unless a  notice of deficiency for such year was issued not later than the date  prescribed in section 905.    (Source: P.A. 84-127.)
35 ILCS 5/904
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 9 - Procedure And Administration

 (from Ch. 120, par. 9-904)Sec. 904.     Deficiencies and Overpayments.(a) Examination of return.  As soon as practicable after a return is  filed, the Department shall examine it to determine the correct amount of  tax. If the Department finds that the amount of tax shown on the return is  less than the correct amount, it shall issue a notice of deficiency to the  taxpayer which shall set forth the amount of tax and penalties proposed to  be assessed. If the Department finds that the tax paid is more than the  correct amount, it shall credit or refund the overpayment as provided by  Section 909. The findings of the Department under this subsection shall  be prima facie correct and shall be prima facie evidence of the correctness  of the amount of tax and penalties due.(b) No return filed.  If the taxpayer fails to file a tax return, the  Department shall determine the amount of tax due according to its best  judgment and information, which amount so fixed by the Department shall be  prima facie correct and shall be prima facie evidence of the correctness of  the amount of tax due. The Department shall issue a notice of deficiency to  the taxpayer which shall set forth the amount of tax and penalties proposed  to be assessed.(c) Notice of deficiency.  A notice of deficiency issued under this  Act shall set forth the adjustments giving rise to the proposed assessment  and the reasons therefor. In the case of a joint return, the notice of  deficiency may be a single joint notice except that if the Department is  notified by either spouse that separate residences have been established,  it shall issue joint notices to each spouse.(d) Assessment when no protest.  Upon the expiration of 60 days after  the date on which it was issued (150 days if the taxpayer is outside the  United States), a notice of deficiency shall constitute an assessment of  the amount of tax and penalties specified therein, except only for such  amounts as to which the taxpayer shall have filed a protest with the  Department, as provided in Section 908.    (Source: P.A. 87-192; 87-205.)
35 ILCS 5/906
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 9 - Procedure And Administration

 (from Ch. 120, par. 9-906)Sec. 906.     Further Notices of Deficiency Restricted.If a protest has been filed with respect to a notice of deficiency  issued by the Department with respect to a taxable year, and the decision  of the Department on such protest has become final, the Department shall be  barred from issuing a further or additional notice of deficiency for such  taxable year, except in the case of fraud, mathematical error, a return that  is not considered processable, as the term is defined in Section 3-2 of the  Uniform Penalty and Interest Act, or as  provided in section 905(d), (e), or (g).    (Source: P.A. 89-399, eff. 8-20-95.)
35 ILCS 5/907
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 9 - Procedure And Administration

 (from Ch. 120, par. 9-907)Sec. 907.         Waiver  of Restrictions on Assessment.The taxpayer at any time, whether or not a notice of deficiency has been  issued, shall have the right to waive the restrictions on assessment and  collection of the whole or any part of any proposed assessment under this  Act by a signed notice in writing filed with the Department in such form as  the Department may by forms or regulations prescribe.    (Source: P.A. 76-261.)
35 ILCS 5/911.1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 9 - Procedure And Administration

 (from Ch. 120, par. 9-911.1)Sec. 911.1. If the Department withholds any refund due under this Act  because of any other liability to the State and if the return for which  such refund is due is a joint return for a taxable year ending before December 31, 2009, the taxpayer who jointly filed such  return and who is not liable to the State shall be entitled to that portion  of the refund attributable to himself or herself.  (Source: P.A. 96-520, eff. 8-14-09.)
35 ILCS 5/911.3
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 9 - Procedure And Administration

Sec. 911.3. Refunds withheld; order of honoring requests. The Department shall honor refund withholding requests in the following order:(1) a refund withholding request to collect an unpaid     State tax;(2) a refund withholding request to collect certified     past due child support amounts under Section 2505-650 of the Department of Revenue Law of the Civil Administrative Code of Illinois;(3) a refund withholding request to collect any debt     owed to the State;(4) a refund withholding request made by the     Secretary of the Treasury of the United States, or his or her delegate, to collect any tax liability arising from Title 26 of the United States Code;(4.5) a refund withholding request made by the     Secretary of the Treasury of the United States, or his or her delegate, to collect any nontax debt owed to the United States as authorized under subsection (i-1) of Section 10 of the Illinois State Collection Act of 1986;(4.6) a refund withholding request to collect any     debt owed to a unit of local government, school district, or public institution of higher education collected under an intergovernmental agreement entered into under Sections 10.05 and  10.05d of the State Comptroller Act;(5) a refund withholding request pursuant to Section     911.2 of this Act; and(6) a refund withholding request to collect certified     past due fees owed to the Clerk of the Circuit Court as authorized under Section 2505-655 of the Department of Revenue Law of the Civil Administrative Code of Illinois. (Source: P.A. 97-269, eff. 12-16-11 (see Section 15 of P.A. 97-632 for the effective date of changes made by P.A. 97-269); 97-632, eff. 12-16-11.)
35 ILCS 5/912
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 9 - Procedure And Administration

 (from Ch. 120, par. 9-912)Sec. 912.     Recovery of Erroneous Refund.An erroneous refund shall be considered a deficiency of tax on the date  made, and shall be deemed assessed and shall be collected as provided in  sections 903 and 904.    (Source: P.A. 76-261.)
35 ILCS 5/913
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 9 - Procedure And Administration

 (from Ch. 120, par. 9-913)Sec. 913.         Access  to Books and Records.  All books and records and other papers and documents which are required  by this Act to be kept shall, at all times during business hours of the  day, be subject to inspection by the Department or its duly authorized  agents and employees.    (Source: P.A. 89-399, eff. 8-20-95; 89-711, eff. 2-14-97.)
35 ILCS 5/914
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 9 - Procedure And Administration

 (from Ch. 120, par. 9-914)Sec. 914. Conduct of Investigations and Hearings. For the purpose of administering and enforcing the provisions of this  Act, the Department, or any officer or employee of the Department  designated, in writing, by the Director may hold investigations and  hearings concerning any matters covered by this Act that are not otherwise delegated to the Illinois Independent Tax Tribunal, and may examine any  books, papers, records or memoranda bearing upon such matters, and may  require the attendance of any person, or any officer or employee of such  person, having knowledge of such matters, and may take testimony and  require proof for its information. In the conduct of any investigation or  hearing, neither the Department nor any officer or employee thereof shall  be bound by the technical rules of evidence, and no informality in any  proceeding, or in the manner of taking testimony, shall invalidate any  order, decision, rule or regulation made or approved or confirmed by the  Department. The Director, or any officer or employee of the Department  authorized by the Director shall have power to administer oaths to such  persons. The books, papers, records and memoranda of the Department, or  parts thereof, may be proved in any hearing, investigation, or legal  proceeding by a reproduced copy thereof  or by a computer print-out of Department records,  under the certificate of the Director.  If reproduced copies of the Department's books, papers, records or  memoranda are offered as proof, the Director must certify that those copies  are true and exact copies of such records on file with the Department.  If  computer print-outs of records of the Department are offered as proof, the  Director must certify that those computer print-outs are true and exact  representations of records properly entered into standard electronic  computing equipment, in the regular course of the Department's business, at  or reasonably near the time of the occurrence of the facts recorded, from  trustworthy and reliable information.  Such reproduced copy shall, without further proof, be admitted  into evidence before the Department or in any legal proceeding.  (Source: P.A. 97-1129, eff. 8-28-12.)
35 ILCS 5/915
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 9 - Procedure And Administration

 (from Ch. 120, par. 9-915)Sec. 915.     Immunity of Witnesses.No person shall be excused from testifying or from producing any books,  papers, records or memoranda in any investigation or upon any hearing, when  ordered to do so by the Department or any officer or employee thereof, upon  the ground that the testimony or evidence, documentary or otherwise, may  tend to incriminate him or subject him to a criminal penalty, but no person  shall be prosecuted or subjected to any criminal penalty for, or on account  of, any transaction made or thing concerning which he may testify or  produce evidence, documentary or otherwise, before the Department or an  officer or employee thereof; provided, that such immunity shall extend only  to a natural person who, in obedience to a subpoena, gives testimony under  oath or produces evidence, documentary or otherwise, under oath. No person  so testifying shall be exempt from prosecution and punishment for perjury  committed in so testifying.    (Source: P.A. 76-261.)
35 ILCS 5/916
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 9 - Procedure And Administration

 (from Ch. 120, par. 9-916)Sec. 916. Production of Witnesses and Records.(a) Subpoenas. The Department  or any officer or employee of the Department designated in writing by the  Director, shall at its or his or her own instance, or on the written  request of any other party to the proceeding, issue subpoenas requiring  the attendance of and the giving of testimony by witnesses, and subpoenas  duces tecum requiring the production of books, papers, records or memoranda.  All subpoenas and subpoenas duces tecum issued under this Act may be served  by any person of full age.(b) Fees. The fees of witnesses for attendance and travel shall be  the same as the fees of witnesses before a Circuit Court of this State,  such fees to be paid when the witness is excused from further attendance.  When the witness is subpoenaed at the instance of the Department or any  officer or employee thereof, such fees shall be paid in the same manner as  other expenses of the Department, and when the witness is subpoenaed at the  instance of any other party to any such proceeding the Department may  require that the cost of service of the subpoena or subpoenas duces tecum  and the fee of the witness be borne by the party at whose instance the  witness is summoned. In such case, the Department, in its discretion, may  require a deposit to cover the cost of such service and witness fees. A  subpoena or subpoena duces tecum so issued shall be  served in the same manner as a subpoena issued out of a court.(c) Judicial enforcement.  Any Circuit Court of this State, upon the application  of the Department or any officer or  employee thereof, or upon the application of any other party to the  proceeding may, in its discretion, compel the attendance of  witnesses, the production of books, papers, records or memoranda and the  giving of testimony before the Department or any officer or employee  thereof conducting an investigation or holding a hearing not otherwise delegated to the Illinois Independent Tax Tribunal, by an attachment for contempt, or otherwise, in the same manner as  production of evidence may be compelled before the Court.  (Source: P.A. 97-1129, eff. 8-28-12.)
35 ILCS 5/918
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 9 - Procedure And Administration

(35 ILCS 5/918) (from Ch. 120, par. 9-918)Sec. 918. Place  of Hearings.   All hearings provided for in this Act and not otherwise delegated to the Illinois Independent Tax Tribunal with respect to or concerning a  taxpayer having his residence or commercial domicile in this State shall be  held at the Department's office nearest to the location of such residence  or domicile, except that if the taxpayer has his residence or commercial  domicile in Cook County, such hearing shall be held in Cook County. If the  taxpayer does not have his residence or commercial domicile in this State,  such hearing shall be held in Cook County.  (Source: P.A. 97-1129, eff. 8-28-12.)
35 ILCS 5/Art. 10 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 10 - Penalties And Interest

 ARTICLE 10.      PENALTIES AND INTEREST.
35 ILCS 5/1001
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 10 - Penalties And Interest

 (from Ch. 120, par. 10-1001)Sec. 1001. Failure to File Tax Returns.(a) Failure to file tax return. In case of failure to file any  tax return required under this Act on the date prescribed therefor,  (determined with regard to any extensions of time for filing) there shall  be added as a penalty the amount prescribed by Section 3-3 of the Uniform  Penalty and Interest Act.(b) Failure to disclose reportable transaction.          Any taxpayer who fails to include on any return or statement any information with respect to a reportable transaction that is required under Section 501(b) of this Act to be included with such return or statement shall pay a penalty in the amount determined under this subsection. Such penalty shall be deemed assessed upon the date of filing of the return for the taxable year in which the taxpayer participates in the reportable transaction. A taxpayer shall not be considered to have complied with the requirements of Section 501(b) of this Act unless the disclosure statement filed with the Department includes all of the information required to be disclosed with respect to a reportable transaction pursuant to Section 6011 of the Internal Revenue Code, the regulations promulgated under that statute, and regulations promulgated by the Department under Section 501(b) of this Act.(1) Amount of penalty.  Except as provided in     paragraph (2), the amount of the penalty under this subsection shall be $15,000 for each failure to comply with the requirements of Section 501(b).(2) Increase in penalty for listed transactions. In     the case of a failure to comply with the requirements of Section 501(b) with respect to a "listed transaction", the penalty under this subsection shall be $30,000 for each failure.(3) Authority to rescind penalty.           The     Department may rescind all or any portion of any penalty imposed by this subsection with respect to any violation, if:(A) the violation is with respect to a reportable         transaction other than a listed transaction, and(B) rescinding the penalty would promote         compliance with the requirements of this Act and effective tax administration.A determination made under this subparagraph (3) may     be reviewed in any administrative or judicial proceeding.(4) Coordination with other penalties.    The penalty     imposed by this subsection is in addition to any penalty imposed by this Act or the Uniform Penalty and Interest Act. The doubling of penalties and interest authorized by the Illinois Tax Delinquency Amnesty Act (P.A. 93-26) are not applicable to the reportable penalties under subsection (b).(c) The total penalty imposed under subsection (b) of this Section with respect to any taxable year shall not exceed 10% of the increase in net income (or reduction in Illinois net loss under Section 207 of this Act) that would result had the taxpayer not participated in any reportable transaction affecting its net income for such taxable year.(Source: P.A. 95-707, eff. 1-11-08.)
35 ILCS 5/1003
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 10 - Penalties And Interest

 (from Ch. 120, par. 10-1003)Sec. 1003.     Interest on Deficiencies.(a) In general. If any amount of tax imposed by this Act, including tax  withheld by an employer, is not paid on or before the date prescribed for  payment of such tax (determined without regard to any extensions), interest  on such amount shall be paid in the manner and at the rate prescribed in  Section 3-2 of the Uniform Penalty and Interest Act for the period from  such date to the date of payment of such amount, except that if  a waiver of restrictions under Section 907 on the assessment and collection  of such amount has been filed, and if notice and demand by the Director for  the payment of such amount is not made within 30 days after the filing of  such waiver, interest shall not be imposed on such amount for the period  beginning immediately after such 30th day and ending with the date of  notice and demand.(b) Interest treated as tax. Interest prescribed under this Section  on any tax, including tax withheld by an employer, or on any penalty, shall  be deemed assessed upon the assessment of the tax or penalties to which  such interest relates and shall be collected and paid on notice and demand  in the same manner as tax.  Any reference in this Act to the tax imposed by  this Act shall be deemed also to refer to interest imposed by this Section  on such tax.(c) Exception as to estimated tax. This Section shall not apply to  any failure to pay estimated tax required by Section 803.    (Source: P.A. 87-205.)
35 ILCS 5/1004
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 10 - Penalties And Interest

 (from Ch. 120, par. 10-1004)Sec. 1004.         Failure to file withholding returns or annual transmittal  forms for wage and tax statements.  In addition to any other penalties imposed  by this Act, a taxpayer failing to file a quarterly return or the annual  transmittal form for wage and tax statements required by Section 704 or  regulations promulgated thereunder shall incur a penalty for each such failure  as prescribed by Section 3-3 of the Uniform Penalty and Interest Act.    (Source: P.A. 87-205.)
35 ILCS 5/1006
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 10 - Penalties And Interest

 (from Ch. 120, par. 10-1006)Sec. 1006.     Frivolous Returns.     In addition to any other penalty  provided by this Act there is imposed a penalty of $500 upon any individual  who files a purported return that does not contain information from which  the substantial correctness of the stated tax liability can be determined  or contains information indicating that the stated tax liability is  substantially incorrect and such conduct is due to a desire to delay or  impede the administration of this Act or is due to a position that is  frivolous.  This Section is applicable to returns filed for taxable years  ending on or after December 31, 1987.    (Source: P.A. 85-299.)
35 ILCS 5/1007
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 10 - Penalties And Interest

Sec. 1007. Failure to register tax shelter or maintain list.(a) Penalty Imposed.     Any person that fails to comply with the requirements of Section 1405.5 shall incur a penalty as provided in subsection (b). A person shall not be in compliance with the requirements of Section 1405.5 unless and until the required return has been filed and that return contains all of the information required to be included by the Secretary under federal law.(b) Amount of Penalty. The following penalties apply:(1) Except as provided in paragraph (2), the penalty     imposed under subsection (a) with respect to any failure is $15,000.(2) If the failure is with respect to a listed     transaction under subsection (c) of Section 1405.5, the penalty shall be $100,000.(3) In the case of each failure to comply with the     requirements of subsection (a) or subsection (b) of Section 1405.6, the penalty shall be $15,000.(4) If the failure is with respect to a listed     transaction under subsection (c) of Section 1405.6, the penalty shall be $100,000.(c) Authority to rescind penalty. The Department may rescind all or any portion of any penalty imposed by this subsection with respect to any violation, if(1) the violation is with respect to a reportable     transaction other than a listed transaction, and(2) rescinding the penalty would promote compliance     with the requirements of this Act and effective tax administration.(d) Coordination with other penalties.    The penalty imposed by this Section is in addition to any penalty imposed by this Act or the Uniform Penalty and Interest Act.  (Source: P.A. 95-707, eff. 1-11-08.)