35 ILCS 5/1109
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 11 - Liens And Jeopardy Assessment

 (from Ch. 120, par. 11-1109)Sec. 1109. Demand and Seizure. In addition to any other remedy  provided for by the laws of this State, if the tax imposed by this Act  is not paid within the time required by this Act, the Department, or  some person designated by it, may cause a demand to be made on the  taxpayer for the payment thereof.  If such tax remains unpaid for 10  days after such demand has been made and no proceedings have been taken  to review the same, the Department may issue a warrant directed to any  sheriff or other person authorized to serve process, commanding the  sheriff or other person to levy upon the property and rights to property  (whether real or personal, tangible or intangible) of the taxpayer, without  exemption, found within his jurisdiction, for the payment of the amount  thereof with the added penalties, interest and the cost of executing the  warrant. The term "levy" includes the power of distraint and seizure by any  means. In any case in which the warrant to levy has been issued, the  sheriff or other person to whom the warrant was directed may seize and sell  such property or rights to property. Such warrant  shall be returned to the Department together with the money collected by  virtue thereof within the time therein specified, which shall not be  less than 20 nor more than 90 days from the date of the warrant.  The  sheriff or other person to whom such warrant is directed shall proceed in the  same manner as prescribed by law in respect to the enforcement against  property upon judgments by a court, and shall be entitled to the same  fees for his services in executing the warrant, to be collected in the  same manner.  The Department, or some officer, employee or agent  designated by it, is hereby authorized to bid for and purchase any  property sold under the provisions hereof.  No proceedings for a levy  under this Section shall be commenced more than 20 years after the latest  date for filing  of the notice of lien under the provisions of Section 1103, without regard  to whether such notice was actually filed.Any officer or employee of the Department designated in writing by the  Director is authorized to serve process under this Section to levy upon  accounts or other intangible assets of a taxpayer held by a financial  organization, as defined in Section 1501 of this Act.  In addition to any other provisions of this Section, any officer or  employee of the Department designated in writing by the Director may levy  upon the following property and rights to property belonging to a taxpayer:  contractual payments, accounts and notes receivable and other evidences of  debt, and interest on bonds, by serving a notice of levy on the person  making such payment.  Levy shall not be made until the Department has  caused a demand to be made on the taxpayer in the manner provided above.  In addition to any  other provisions  of this Section, any officer or employee of the Department designated in  writing by the Director, may levy upon the salary, wages, commissions and  bonuses of any employee, including  officers,  employees, or elected officials of the United States as authorized by  Section  5520a of the Government Organization and Employees Act (5 U.S.C. 5520a), but  not upon the salary or wages of officers, employees, or elected officials of  any state other than this State, by serving a notice of levy on the employer, as defined in  Section 701(d).  Levy shall not be made until the Department has caused a  demand to be made on the employee in the manner provided above.  The  provisions of Section 12-803 of the Code of Civil Procedure relating to  maximum compensation subject to collection under wage deduction orders shall  apply to all levies made upon compensation  under this Section.  To the extent of the amount due on the levy, the employer or other person  making payments to the taxpayer shall hold any non-exempt wages or other  payments due or which subsequently come due.  The levy or balance due  thereon is a lien on wages or other payments due at the time of the service  of the notice of levy, and such lien shall continue as to subsequent  earnings and other payments until the total amount due upon the levy is  paid, except that such lien on subsequent earnings or other payments shall  terminate sooner if the employment relationship is terminated or if the  notice of levy is rescinded or modified.  The employer or other person making  payments to the taxpayer shall file, on or before the return dates stated  in the notice of levy (which shall not be more often than bimonthly) a  written answer under oath to interrogatories, setting forth the amount due  as wages or other payments to the taxpayer for the payment periods ending  immediately prior to the appropriate return date.  A lien obtained  hereunder shall have priority over any subsequent lien obtained pursuant to  Section 12-808 of the Code of Civil Procedure, except that liens for the  support of a spouse or dependent children shall have priority over all  liens obtained hereunder.In any case where property or rights to property have been seized by an  officer of the Illinois State Police, or successor agency  thereto, under the authority of a warrant to levy issued by the Department  of Revenue, the Department of Revenue may take possession of and may sell  such property or rights to property and the Department of Revenue may  contract with third persons to conduct sales of such property or rights to  the property.  In the conduct of such sales, the Department of Revenue  shall proceed in the same manner as is prescribed by law for proceeding  against property to enforce judgments which are entered by a circuit court  of this State.  If, in the Department of Revenue's opinion, no offer to  purchase at such sale is acceptable and the State's interest would be  better served by retaining the property for sale at a later date, then the  Department may decline to accept any bid and may retain the property for  sale at a later date.  (Source: P.A. 102-538, eff. 8-20-21.)