Illinois Administrative Code › Title 86 - REVENUE › Part 535 - NURSING HOME GRANT ASSISTANCE ACT › Section 535.150 - Assessments/Penalties

Current through Register Vol. 48, No. 28, July 12, 2024
Section 35(c) of the Act incorporates by reference certain
				provisions of the Retailers' Occupation Tax Act. (Ill. Rev. Stat. 1991, ch.
				120, pars. 440, et seq.) [35 ILCS
				120/1, et seq.] (the "ROTA") The Act authorizes the
				Department to issue notices assessing liability for amounts of fees which are
				due and owing the Department and for penalties that are imposed and become due
				under the Act.
a) As soon as
			 practicable after a Certification is filed, the Department shall examine such
			 Certification and shall, if necessary, correct such Certification according to
			 its best judgement and information. Except in the case of a fraudulent
			 Certification, no notice of assessment for a deficiency resulting from a
			 correction made by the Department shall be issued on or after 3 years after the
			 later of the date the Certification was due or the date the Certification was
			 filed.
b) In case any distribution
			 agent fails to file a Certification when and as required by the Act, the
			 Department shall determine the amount of fees due from the distribution agent
			 according to the Department's best judgement and information. In such a case,
			 and in case any distribution agent files a Certification at the time required
			 by the Act, but fails to pay the fees, or any part thereof, when due, the
			 Department shall issue a notice of assessment for the amount of the deficiency
			 resulting from the failure to pay the amount determined by the Department to be
			 due, or such amount as was reported in the Certification but for which payment
			 was not made to the Department by the distribution agent. Section 35(c)(2)
			 incorporates Section 5 of the ROTA, except that the penalty amounts provided
			 for in the Act shall control. Accordingly, a notice of assessment under this
			 subsection may include an amount equivalent to the underpayment of fees due
			 from a distribution agent or a qualified distribution agent and, in addition to
			 that amount, an amount equal to 100% of the underpayment. Except in case of
			 failure to file a Certification, or with the consent of the person to whom the
			 notice of assessment is to be issued, no notice of assessment shall be issued
			 on and after each July 1 and January 1 covering fees due during any month or
			 period of time more than 3 years prior to such July 1 and January 1,
			 respectively.
c) An amount of
			 penalty imposed pursuant to Section 35(a) of the Act, and an amount of penalty
			 imposed pursuant to Section 35(b) of the Act may be included in a notice of
			 assessment issued to a qualified distribution agent. A notice of assessment
			 including an amount of penalty imposed pursuant to Section 35(a) or Section
			 35(b) of the Act may be issued at any time.
d) An amount of penalty imposed pursuant to
			 Section 35(c)(4) of the Act may be included in a notice of
			 assessment.
e) If a protest to a
			 notice of assessment is not filed within 60 days after such notice, such notice
			 of assessment shall become final without the necessity of a final assessment
			 being issued and shall be deemed to be a final assessment. If a distribution
			 agent files a protest to a notice of assessment within 60 days after such
			 notice, and the protest requests a hearing thereon, the Department shall give
			 notice to the distribution agent of the time and place fixed for such hearing
			 and shall hold a hearing in conformity with such provisions of the ROTA as are
			 incorporated by reference by the Act, and pursuant thereto shall issue a final
			 assessment to such distribution agent or to the legal representative of such
			 person for the amount found to be due as a result of such hearing.
f) In addition to the penalties provided for
			 in the Act, any fee that is not paid when due shall bear interest at the rate
			 provided for in Section 5 of the ROTA, incorporated by Section 35(c)(2) of the
			 Act, from the date when such fee becomes past due until such fee is paid or a
			 judgement therefor is obtained by the Department.