2023 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/Art. 2505 heading)
ARTICLE 2505.  
		DEPARTMENT OF REVENUE
(20 ILCS 2505/2505-1)
Sec. 2505-1. 
		Article short title. 
		This Article 2505 of the Civil
Administrative
Code of Illinois may be cited as the Department of Revenue Law.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-5)
Sec. 2505-5. 
		Definitions. 
		In this Law:
"Department" means the Department of Revenue.
"Director" means the Director of Revenue.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-10) (was 20 ILCS 2505/39b)
Sec. 2505-10. 
		Powers, generally. 
		The Department has
the powers enumerated in the following
Sections.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-15) (was 20 ILCS 2505/39b1)
Sec. 2505-15. 
		Municipal retailers' occupation and service occupation taxes. 
		The Department has the power to administer and enforce all
ordinances and resolutions of
municipalities imposing a retailers' occupation tax or a service occupation
tax as authorized by Sections 8-11-1 and 8-11-5, respectively, of the Illinois
Municipal Code.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-20) (was 20 ILCS 2505/39b2)
Sec. 2505-20. 
		
		Motor Fuel Tax Law; Environmental Impact Fee Law; fuel tax
agreements and programs.
(a) The Department has the power to
administer and enforce the rights, powers and duties contained
in the Motor Fuel Tax Law that
relate
to the collection of revenues and to succeed to the rights, powers, and
duties
previously exercised by the Department of Finance in connection therewith;
and to administer and enforce all the rights, powers, and duties that relate to
the collection of fees under the Environmental Impact Fee Law.
(b) The Department is authorized to receive federal funds
provided for the purpose of facilitating participation in the International
Fuel Tax Agreement, International Registration Plan, and other State fuel
tax agreements and programs relating to uniform motor fuel taxation and
compliance.  Those funds shall be deposited in the Motor Fuel Tax Fund and
will be available to the Department pursuant to appropriation for its
administrative expenses including technical assistance, personnel training,
travel costs, and technology and equipment associated with that
participation. Those funds deposited in the Motor Fuel Tax Fund
shall not
be distributed or allocated as provided in the Motor Fuel Tax Law, but
shall be reserved for use by the Department.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-25) (was 20 ILCS 2505/39b3)
Sec. 2505-25. 
		Retailers' Occupation Tax Act. 
		The Department has the power to
administer and enforce all the rights, powers, and duties
contained in the Retailers' Occupation Tax Act to collect all revenues
thereunder and to succeed to all the
rights, powers, and duties previously exercised by the Department of
Finance
in connection therewith.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-30) (was 20 ILCS 2505/39b4)
Sec. 2505-30. 
		Cigarette Tax Act. 
		The Department has the power
to administer and enforce all the
rights, powers, and duties
contained in the Cigarette Tax Act to
collect all revenues thereunder and to succeed to all the rights, powers,
and duties previously exercised by the Department of Finance in connection
therewith.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-35) (was 20 ILCS 2505/39b5)
Sec. 2505-35. 
		Public Utilities Revenue Act. 
		The Department has the power to
administer and enforce all the rights, powers, and duties
contained in the Public Utilities Revenue Act to collect all revenues
thereunder and to succeed to all the
rights, powers, and duties previously exercised by the Department of
Finance
in connection therewith.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-40) (was 20 ILCS 2505/39b6)
Sec. 2505-40. 
		Liquor Control Act of 1934. 
		The Department has the power to
administer and enforce all the rights, powers, and duties
contained in Articles VII-A and VIII of the Liquor Control Act of 1934, to
collect all revenues
thereunder and to succeed to all the rights, powers, and duties previously
exercised by the Department of Finance in connection therewith.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-45) (was 20 ILCS 2505/39b7)
Sec. 2505-45. 
		Oil Inspection Act. 
		The Department has the power to
exercise the rights, powers, and duties previously vested in
the Department of Finance and its predecessors by the Oil Inspection Act.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-60) (was 20 ILCS 2505/39b10)
Sec. 2505-60. 
		Statistical records of taxes collected. 
		The Department has the
power to maintain and preserve adequate statistical records of
taxes
collected under each of the laws set forth in the
Sections following Section 2505-10 and preceding this Section and to make
those records
available to the public.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-65) (was 20 ILCS 2505/39b12)
Sec. 2505-65. Exchange of information.
(a) The Department has the power to exchange with any state, with
any local subdivisions of any state, or
with the federal government, except when specifically prohibited by law,
any information that may be necessary to efficient tax
administration and
that may be acquired as a result of the administration of the laws set forth in
the Sections following Section 95-10 and
preceding
Section 2505-60.
(b) The Department has the power to exchange with the
Department of Healthcare and Family Services

information that may be necessary for the enforcement of child support
orders entered pursuant to the Illinois Public Aid Code, the Illinois Marriage
and
Dissolution of Marriage Act, the Non-Support of Spouse and Children Act, the
Non-Support Punishment Act, the
Revised Uniform Reciprocal Enforcement of Support Act, the
Uniform Interstate Family Support Act, the Illinois Parentage Act of 1984, or the Illinois Parentage Act of 2015.
Notwithstanding any provisions in this Code to the contrary, the
Department of Revenue shall not be liable to any person for any disclosure of
information to the Department of Healthcare and Family Services (formerly Illinois Department of Public Aid)
under this subsection (b) or for any other action taken in good faith to comply
with the requirements of this subsection (b).
(Source: P.A. 99-85, eff. 1-1-16.)
(20 ILCS 2505/2505-70) (was 20 ILCS 2505/39b24)
Sec. 2505-70. 
		Messages Tax Act; Gas Revenue Tax Act. 
		The Department has the
power to exercise all the rights, powers, and duties vested in
the
Department by the Messages Tax Act and the Gas
Revenue Tax Act.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-80) (was 20 ILCS 2505/39b26)
Sec. 2505-80. 
		Cigarette Use Tax Act. 
		The Department has the power to exercise
all the rights, powers, and duties vested in the
Department by the Cigarette Use Tax Act.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-85) (was 20 ILCS 2505/39b27)
Sec. 2505-85. 
		Hotel Operators' Occupation Tax Act. 
		The Department has the
power to exercise all the rights, powers, and duties vested in
the
Department by the Hotel Operators' Occupation Tax Act.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-90) (was 20 ILCS 2505/39b28)
Sec. 2505-90. 
		Use Tax Act. 
		The Department has the power to
exercise all the rights, powers, and duties vested in the
Department by the Use Tax Act.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-95) (was 20 ILCS 2505/39b29)
Sec. 2505-95. 
		County retailers' occupation and service occupation taxes. 
		The
Department has the power to administer and enforce all ordinances
and resolutions of
counties imposing a retailers' occupation tax or a service occupation
tax authorized by Sections 25.05-2 and 25.05-3, respectively, of "An
Act to revise the law in relation to counties", approved March 31, 1874
(repealed).
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-100) (was 20 ILCS 2505/39b30)
Sec. 2505-100. 
		Service Occupation Tax Act; Service Use Tax Act. 
		The
Department has the power to exercise all the rights, powers,
and duties vested in the
Department by the Service Occupation Tax Act and the Service Use Tax Act.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-105) (was 20 ILCS 2505/39b31)
Sec. 2505-105. 
		Coin-Operated Amusement Device and Redemption Machine Tax Act. 
		The Department has the power to exercise all the rights,
powers, and duties vested in
the Department by the Coin-Operated Amusement Device
and Redemption Machine Tax Act.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-175) (was 20 ILCS 2505/39c-2)
Sec. 2505-175. 
		
		Business in interstate commerce; restricted application of
tax statutes. It is the intent of the General Assembly that
provisions in
any Illinois tax statute that restrict application of the statute
by stating substantially as follows:
such taxes are not imposed with respect to any business     in interstate commerce, or otherwise to the extent to which such business may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State
		shall be construed to preclude taxation of only businesses not subject to
taxation under the latest interpretation of the United States Constitution
and statutes of the United States.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-190) (was 20 ILCS 2505/39c-4)
Sec. 2505-190. Tax Compliance and Administration Fund.
(a) Amounts
deposited into the Tax Compliance and
Administration Fund, a special fund in the State treasury that is hereby
created, must be appropriated to the Department to
reimburse the Department for its costs of collecting, administering, and
enforcing the tax laws that provide for deposits into the Fund. Moneys in the Fund shall consist of deposits provided for in tax laws, reimbursements, or other payments received from units of local government for administering a local tax or fee on behalf of the unit of local government in accordance with the Local Tax Collection Act, or other payments designated for deposit into the Fund.
(b) As soon as possible after July 1, 2015, and as soon as possible after each July 1 thereafter through July 1, 2016, the Director of the Department of Revenue shall certify the balance in the Tax Compliance and Administration Fund as of July 1, less any amounts obligated, and the State Comptroller shall order transferred and the State Treasurer shall transfer from the Tax Compliance and Administration Fund to the General Revenue Fund the amount certified that exceeds $2,500,000.
(Source: P.A. 99-517, eff. 6-30-16; 100-23, eff. 7-6-17.)
(20 ILCS 2505/2505-200) (was 20 ILCS 2505/39c-1a)
Sec. 2505-200. Electronic filing rules.
(a) The Department may adopt
rules to authorize the electronic filing of any return or document required to
be filed under any Act administered by the Department.
(b) The Department may adopt rules to require the electronic filing of the income and replacement tax return required to be filed under the Illinois Income Tax Act for a taxable year by any taxpayer (other than an individual) who is required to file its federal income tax return electronically for the taxable year.
(c)
In the case of an electronically filed return or other document required to
be filed with the Department or maintained by any taxpayer, these rules may set
forth standards that provide for acceptance of a signature in a form other than
in the proper handwriting of the person.
(Source: P.A. 96-520, eff. 8-14-09.)
(20 ILCS 2505/2505-205) (was 20 ILCS 2505/39c-1b)
Sec. 2505-205. 
		Return by facsimile. 
		Consistent with rules
adopted by the
Department, a person may transmit, by facsimile, any return or
document required to be filed with the Department under any Act administered by
the Department. A signature on a return or other document filed in accordance
with regulations promulgated by the Department and transmitted by facsimile is
prima facie evidence for all purposes that the document was actually signed by
the person whose signature appears on the facsimile.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-210) (was 20 ILCS 2505/39c-1)
Sec. 2505-210. Electronic funds transfer.
(a) The Department may provide means by which
persons having a tax liability under any Act administered by the Department
may use electronic funds transfer to pay the tax liability.
(b) Mandatory payment by electronic funds transfer. Except as otherwise provided in a tax Act administered by the Department, a taxpayer (other than an individual taxpayer) who has an annual tax liability of $20,000 or more and an individual taxpayer who has an annual tax liability of $200,000 or more shall make all payments of that tax to the Department by electronic funds transfer.  Before August 1 of each year,
beginning in 2002, the Department shall notify all taxpayers required to make
payments by electronic funds transfer.  All taxpayers required to make payments
by electronic funds transfer shall make those payments for a minimum of one
year beginning on October 1.  For purposes of this subsection (b), the term
"annual tax liability" means, except as provided in subsections (c) and (d) of
this Section, the sum of the taxpayer's liabilities under a tax Act
administered by the Department
for the immediately preceding calendar year.
(c) For purposes of subsection (b), the term "annual tax liability" means,
for a taxpayer that incurs a tax liability under the Retailers' Occupation Tax
Act, Service Occupation Tax Act, Use Tax Act, Service Use Tax Act, or any other
State or local occupation or use tax law that is administered by the
Department, the sum of the taxpayer's liabilities under the Retailers'
Occupation Tax Act, Service Occupation Tax Act, Use Tax Act, Service Use Tax
Act, and all other State and local occupation and use tax laws administered by
the Department for the immediately preceding calendar year.
(d) For purposes of subsection (b), the term "annual tax liability" means,
for a taxpayer that incurs an Illinois income tax liability, the greater of:
(1) the amount of the taxpayer's tax liability under     Article 7 of the Illinois Income Tax Act for the immediately preceding calendar year; or
(2) the taxpayer's estimated tax payment obligation     under Article 8 of the Illinois Income Tax Act for the immediately preceding calendar year.
(e) The Department shall adopt such rules as are necessary to effectuate a
program of electronic funds transfer and the requirements of this Section.
(Source: P.A. 100-1171, eff. 1-4-19; 101-27, eff. 6-25-19.)
(20 ILCS 2505/2505-215) (was 20 ILCS 2505/39c-3)
Sec. 2505-215. 
		
		Installment agreements; guaranteed remittance or automated
clearing house debit payments. Any taxpayer who has entered into
an installment agreement
for payment of a tax liability and who, during any 12-month period, has
issued or delivered 3 or more checks or other orders for payment that have
been dishonored may be required by the Department to make
future payments by guaranteed remittance or to authorize automated clearing
house debit payments.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-250) (was 20 ILCS 2505/39c)
Sec. 2505-250. Compromising debts due to the State. Under no
circumstances shall any officer or employee of the
Department compromise any debt due to this State, except in case
of actions of the Director after review by the board of appeals provided
for by Section 2505-505.
However, claims or accounts receivable of less than $1,000 may be written off
the
Department's records and cancelled by the Department without complying with
the provisions of Section 2 of the Uncollected State Claims Act when the
Department determines that
the cost of collecting the claim or account would exceed the
amount to be collected.
The Department shall submit to the Comptroller a list of all such claims
or accounts written off the Department's records.
(Source: P.A. 98-584, eff. 8-27-13.)
(20 ILCS 2505/2505-255)
Sec. 2505-255. Payment by credit card. The Department may adopt rules and regulations for payment by credit card of any amount due under any Act administered by the Department only when the Department is not required to pay a discount fee charged by the credit card issuer.
(Source: P.A. 98-425, eff. 8-16-13.)
(20 ILCS 2505/2505-275) (was 20 ILCS 2505/39e)
Sec. 2505-275. 
		Tax overpayments. 
		In the case of overpayment of any
tax liability arising from
an Act administered by the Department, the Department may credit the amount
of the overpayment and any interest thereon against any final tax liability
arising under that or any other Act administered by the Department. The
Department may enter into agreements with the Secretary of the Treasury of the
United States (or his or her delegate) to offset all or part of an overpayment
of such a tax liability against any liability arising from a tax imposed under
Title 26 of the United States Code. The Department may collect a fee from the
Secretary of the Treasury of the United States (or his or her delegate) to
cover
the full cost of offsets taken, to the extent allowed by federal law, or, if
not allowed by federal law, from the taxpayer by offset of the
overpayment.
(Source: P.A. 91-239, eff. 1-1-00; 92-492, eff. 1-1-02; 92-826, eff. 8-21-02.)
(20 ILCS 2505/2505-300) (was 20 ILCS 2505/39b15)
Sec. 2505-300. 
		Failure or neglect to comply with tax laws. 
		The Department has
the power to
request the institution of proceedings, actions, and
prosecutions to enforce the laws relating to the penalties, liabilities,
and
punishment of public officers, persons or officers or agents
or
corporations for failure or neglect to comply with the provisions of any
law administered by the Department.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-305) (was 20 ILCS 2505/39b15.1)
Sec. 2505-305. Investigators.
(a) The Department has the power to
appoint investigators to conduct all investigations,
searches, seizures, arrests, and other duties imposed under the provisions
of any law administered by the Department.

Except as provided in subsection (c), these investigators have
and
may exercise all the powers of peace officers solely for the purpose of
enforcing taxing measures administered by the Department.
(b) The Director must authorize to each investigator employed under this
Section and
to any other employee of the Department exercising the powers of a peace
officer a
distinct badge that, on its face, (i) clearly states that the badge is
authorized
by the
Department and (ii)
contains a unique identifying number.
No other badge shall be authorized by
the Department.
(c) The Department may enter into agreements with the Illinois Gaming Board providing that investigators appointed under this Section shall exercise the peace officer powers set forth in paragraph (20.6) of subsection (c) of Section 5 of the Illinois Gambling Act.
(Source: P.A. 101-31, eff. 6-28-19.)
(20 ILCS 2505/2505-306)
Sec. 2505-306. Retiring investigators; purchase of service firearm and badge. The Director shall establish a program to allow a Department investigator who is honorably retiring in good standing to purchase either one or both of the following: (1) any badge previously issued to the investigator by the Department; or (2) if the investigator has a currently valid Firearm Owner's Identification Card, the service firearm issued or previously issued to the investigator by the Department. The cost of the firearm shall be the replacement value of the firearm and not the firearm's fair market value.
(Source: P.A. 102-719, eff. 5-6-22.)
(20 ILCS 2505/2505-310) (was 20 ILCS 2505/39b15.2)
Sec. 2505-310. Obtaining evidence. The Department has the power to expend sums that the Director deems
necessary from
contractual services appropriations for the purchase of evidence and for
the employment of persons to obtain evidence. The sums shall be
advanced
to investigators authorized by the Director to expend funds, on vouchers
signed by the Director.
In addition, the Director is authorized to maintain
one or more commercial checking accounts with any State banking corporation
or corporations organized under or subject to the Illinois Banking Act for
the deposit and withdrawal of moneys to be used solely for the purchase
of evidence and for the employment of persons to obtain evidence.  No check
may be written on nor any withdrawal made from such an account except on
the
written signature of 2 persons designated by the Director to write
those checks and make those withdrawals.  The balance
of moneys on deposit in any
such account shall not exceed $25,000 at any time, nor shall any one check
written on or single withdrawal made from any such account exceed $25,000.
(Source: P.A. 98-425, eff. 8-16-13.)
(20 ILCS 2505/2505-315) (was 20 ILCS 2505/39b16)
Sec. 2505-315. 
		Taking testimony; requiring production of documents. 
		The
Department has the power to take testimony and proof under oath
and to require the
production of books, papers, and documents pertinent to any tax assessment,
levy, excise, investigation, inquiry, or hearing and for that purpose to
subpoena and to compel the attendance of witnesses and to issue subpoenas
duces tecum.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-320) (was 20 ILCS 2505/39b17)
Sec. 2505-320. 
		Administrative oaths. 
		The Department has the power to administer all oaths authorized or required under the
provisions of any of the laws under its jurisdiction or to delegate that
power in writing to any officer or employee of the Department.
(Source: P.A. 91-239, eff. 1-1-00.)
(20 ILCS 2505/2505-340) (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) (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) (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 (i) 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 or (ii) fails to file any  return, on or before the due date prescribed for filing that return (including any extensions of time granted by the Department), that the person is required to file 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; 103-319, eff. 1-1-24.)
(20 ILCS 2505/2505-400) (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) (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)
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) (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) (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) (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) (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) (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) (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)
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)
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.)
(20 ILCS 2505/2505-575) (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) (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) (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)
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) (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) (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)
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) (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)
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) (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)
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) (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) (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)
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) (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)
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)
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)
Sec. 2505-755. (Repealed).
(Source: P.A. 98-1098, eff. 8-26-14. Repealed internally, eff. 1-1-17)
(20 ILCS 2505/2505-790) (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) (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)
Sec. 2505-800. (Repealed).
(Source: P.A. 100-836, eff. 8-13-18. Repealed internally, eff. 7-1-19.)
(20 ILCS 2505/2505-805)
Sec. 2505-805. Veterans property tax study.  The Department shall conduct a study of the impact of the homestead exemption for veterans with disabilities on the property tax base for St. Clair County, Lake County, Will County, Madison County, Rock Island County, and DuPage County. The study shall be completed no later than June 30, 2023. A report of the Department's findings shall be submitted to the Governor and the General Assembly as soon as possible after the study is complete.
(Source: P.A. 102-895, eff. 5-23-22.)
(20 ILCS 2505/2505-810)
Sec. 2505-810. Veterans Property Tax Relief Reimbursement Pilot Program.
(a) Subject to appropriation, for State fiscal years that begin on or after July 1, 2023 and before July 1, 2028, the Department shall establish and administer a Veterans Property Tax Relief Reimbursement Pilot Program. For purposes of the Program, the Department shall reimburse eligible taxing districts, in an amount calculated under subsection (c), for revenue loss associated with providing homestead exemptions to veterans with disabilities.  A taxing district is eligible for reimbursement under this Section if (i) application of the homestead exemptions for veterans with disabilities under Sections 15-165 and 15-169 of the Property Tax Code results in a cumulative reduction of more than 2.5% in the total equalized assessed value of all taxable property in the taxing district, when compared with the  total equalized assessed value of all taxable property in the taxing district prior to the application of those exemptions, for the taxable year that is 2 years before the start of the State fiscal year in which the application for reimbursement is made and (ii) the taxing district is located in whole or in part in a county that contains a United States military base. Reimbursement payments shall be made to the county that applies to the Department of Revenue on behalf of the taxing district under subsection (b) and shall be distributed by the county to the taxing district as directed by the Department of Revenue.
(b) If the county clerk determines that one or more taxing districts located in whole or in part in the county qualify for reimbursement under this Section, then the county clerk shall apply to the Department of Revenue on behalf of the taxing district for reimbursement under this Section in the form and manner required by the Department. The county clerk shall consolidate applications submitted on behalf of more than one taxing district into a single application. The Department of Revenue may audit the information submitted by the county clerk as part of the application under this Section for the purpose of verifying the accuracy of that information.
(c) Subject to the maximum aggregate reimbursement amount set forth in this subsection, the amount of the reimbursement shall be as follows:
(1) for reimbursements awarded for the fiscal year     that begins on July 1, 2023, 50% of the product generated by multiplying 90% of the total dollar amount of exemptions granted for taxable year 2021 under Section 15-165 or Section 15-169 of the Property Tax Code to property located in the taxing district by the taxing district's property tax rate for taxable year 2021; and
(2) for reimbursements awarded for fiscal years that     begin on or after July 1, 2024 and begin before July 1, 2028, 100% of the product generated by multiplying 90% of the total dollar amount of exemptions granted for the base year under Section 15-165 or Section 15-169 of the Property Tax Code to property located in the taxing district by the taxing district's property tax rate for the base year.
The aggregate amount of reimbursements that may be awarded under this Section for all taxing districts in any calendar year may not exceed the lesser of $15,000,000 or the amount appropriated for the program for that calendar year. If the total amount of eligible reimbursements under this Section exceeds the lesser of $15,000,000 or the amount appropriated for the program for that calendar year, then the reimbursement amount awarded to each particular taxing district shall be reduced on a pro rata basis until the aggregate amount of reimbursements awarded under this Section for the calendar year does not exceed the lesser of $15,000,000 or the amount appropriated for the program for the calendar year.
(d) The Department of Revenue may adopt rules necessary for the implementation of this Section.
(e) As used in this Section:
"Base year" means the taxable year that is 2 years before the start of the State fiscal year in which the application for reimbursement is made.
"Taxable year" means the calendar year during which property taxes payable in the next succeeding year are levied.
"Taxing district" has the meaning given to that term in Section 1-150 of the Property Tax Code.
(Source: P.A. 103-8, eff. 6-7-23.)