reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.190 - Withdrawal of Representation

Current through Register Vol. 48, No. 28, July 12, 2024
a) No
			 representative party, once having filed a Power of Attorney in any matter
			 before the Office of Administrative Hearings of the Department of Revenue,
			 shall be allowed to withdraw from that representation without first having
			 served notice of intent upon all parties to the cause, making the reasons for
			 such withdrawal known of record and securing leave of the presiding officer on
			 the case to so withdraw.
b) No
			 representative party who is intending to substitute for or replace another
			 representative party who has already filed a Power of Attorney shall have the
			 right to do so unless the provisions of subsection (a), above, have been
			 fulfilled, and any such filing in violation of this Section shall be deemed a
			 nullity.
c) Once a matter has been
			 set or otherwise noticed for hearing, leave to withdraw or substitute as
			 counsel for a taxpayer may be denied by the presiding Administrative Law Judge
			 if granting such request would act to delay the hearing.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.195 - The Administrative Record

Current through Register Vol. 48, No. 28, July 12, 2024
a) Upon the filing of a complaint in the
			 Circuit Court of any county in this State for the judicial review of a final
			 administrative decision of the Department, the record of administrative
			 proceedings before the Department on that decision shall constitute the
			 Department's Answer. In accordance with Section 10-35 of the Administrative
			 Procedure Act [5 ILCS
			 100/10-35 ], the record in each case, unless otherwise
			 agreed upon by the parties, shall consist of the following matters:
1) All pleadings (including all notices and
			 responses thereto), motions, and rulings;
2) All evidence received;
3) A statement of matters officially
			 noticed;
4) Any offers of proof,
			 objections and rulings thereon;
5)
			 Any proposed findings and exceptions;
6) Any decision, opinion, or report by the
			 Administrative Law Judge;
7) All
			 staff memoranda or data submitted to the Administrative Law Judge;
8) Any communication prohibited by Section
			 10-60 of the Illinois Administrative Procedure Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.200 - Filing Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 Office of the Administrative Clerk is hereby established for the purpose of
			 receiving, registering and maintaining all documents which are or may become
			 part of the administrative record of proceedings before the Department.
			 Pleadings, papers, memoranda, motions and other matters not otherwise received
			 into evidence during a hearing shall be filed with the Clerk and be stamped as
			 having been duly registered. No document not otherwise having been admitted
			 into evidence during a hearing shall become part of the administrative record
			 without the stamp of the Clerk affixed thereto as proof of filing.
b) With the exception of the initial protest,
			 requests for rehearing and matters admitted into evidence during a hearing or
			 pre-trial proceeding, all papers, pleadings, motions and other documents filed
			 with the Department by a party in reference to any pending action shall bear
			 the name of the proceeding as designated by the Department and the docket
			 number assigned. Unless obvious on their face, such documents shall further be
			 titled within the caption to disclose the nature of what is being filed (e.g.,
			 Motion to Dismiss; Proposed Findings of Fact and Conclusions of Law; Notice of
			 Deposition; Post-Trial Supporting Memorandum; etc.). Documents which are not
			 titled in the manner required shall not be accepted by the Clerk and shall not
			 be part of the administrative record.
c) All documents filed with the
			 Administrative Clerk must be done in person, by process of United States mail,
			 or other private courier service. Filings by facsimile transmission will not be
			 accepted. The filing date of any document delivered by United States Mail or
			 courier service shall be as of the postmark or transmittal date appearing on
			 the envelope or delivery packet. Taxpayers and/or their representatives who
			 wish to be furnished with registered copies of any documents submitted to the
			 Clerk through the mail or courier service must include a stamped,
			 self-addressed envelope with the filing.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.210 - Disqualification of an Administrative Law Judge

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any party to a hearing proceeding may,
			 following notice and an opportunity to object, move to disqualify the assigned
			 Administrative Law Judge on the basis of bias or conflict of interest. An
			 adverse ruling or rulings rendered against the party or its representative in
			 any previous matter(s) shall not, in and of themselves, constitute sufficient
			 grounds for disqualification under this Section. On satisfactory proof
			 submitted by the moving party in support of the allegations made, the
			 designated Administrative Law Judge shall immediately recuse him/herself from
			 the proceeding and submit the case for reassignment.
b) No motion for disqualification shall be
			 permitted after any substantive ruling has been made on the case by the
			 Administrative Law Judge, unless it pertains to a conflict of interest not
			 previously disclosed.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.215 - Ex Parte Communications

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Except in the disposition of matters that agencies are authorized by law to
			 entertain or dispose of on an ex parte basis, the Director or Assistant
			 Director of Revenue, agency employees and Administrative Law Judges shall not,
			 with respect to any contested matter pending, communicate directly or
			 indirectly, in connection with any issue of fact, with any person or party, or
			 in connection with any other issue with any party or the representative of any
			 party, except upon notice and an opportunity for all parties to
			 participate.
b) An employee of the
			 Department may communicate with other employees, and an employee or
			 Administrative Law Judge may have the aid and advice of one or more personal
			 assistants. However, with the exception of conversations related to scheduling
			 and/or the signing of agreed orders, Administrative Law Judges shall not
			 discuss the aspects of any contested case pending before the Office of
			 Administrative Hearings with a party or representative outside the presence or
			 without the consent of the opposing party.
c) An ex parte communication received by the
			 Director, Assistant Director or Administrative Law Judge shall be made part of
			 the record of the pending matter, including all written communications, all
			 written responses to the communications, and a memorandum stating the substance
			 of all oral communications and all responses made and the identity of each
			 person from whom the ex parte communication was received.
d) Communications regarding matters of
			 procedure and practice, such as the format of pleadings, number of copies
			 required, manner of service, and status of proceedings, are not considered ex
			 parte communications under this Section.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.220 - Equal Application of Regulations

Current through Register Vol. 48, No. 28, July 12, 2024
It is the intent of this Part to be applied equally to all
				parties to hearings before the Department. With the exception of requirements
				for the filing of Powers of Attorney, all rights, restrictions, prohibitions,
				duties and responsibilities imposed by this Part shall have equal import upon
				the Department and its legal representatives as they do upon taxpayers or their
				representatives. Any Section herein which may be fairly read to state otherwise
				shall be construed consistent with this declaration unless otherwise provided
				by law.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.225 - Inspection and Publication of Hearing Decisions

Current through Register Vol. 48, No. 28, July 12, 2024
a) Within 180 days after its issuance, the
			 Department shall make available for public inspection, at its principal
			 offices, any hearing decision issued by the Department on or after January 1,
			 1995. Decisions made available for inspection, other than property tax
			 exemption decisions for hearings that are open to the public under 86 Ill. Adm.
			 Code
			 110.145,
			 shall be edited by the Department so that the name, address and identification
			 number of the taxpayer, any related entities and/or employees are not
			 disclosed. Hearing decisions of the Illinois Independent Tax Tribunal may be
			 viewed on the Tribunal's website. A link to the Tribunal's website is provided
			 on the Department's website at
www.tax.Illinois.gov
.
b) Within 30 days following the issuance of
			 any hearing decision, the taxpayer affected by the decision may also request
			 that the Department omit specifically identified trade secrets or other such
			 confidential information from decisions made available for public inspection.
			 The Department, upon such request, shall consider whether the suggested
			 deletions are reasonable and whether disclosure of the information would
			 potentially cause economic or other injury to the taxpayer.
c) To the same extent and with the same
			 limitations as provided in subsections (a) and (b), the Department shall
			 publish its hearing decisions and make them available to the public. The
			 Department will maintain an electronic copy of all hearing decisions issued on
			 or after January 1, 1995 on the Department's website at
www.tax.Illinois.gov
. TheA printed
			 hard copy of any hearing decision on 81/2 x 11 inch paper can be obtained at a
			 cost of $1.00 per page of copy.
Illinois Administrative Code › Title 86 - REVENUE › Part 205 - TAXPAYER RIGHTS › Section 205.20 - Department Responsibilities

Current through Register Vol. 48, No. 28, July 12, 2024
The Department of Revenue shall have the following
				powers and duties to protect the rights of taxpayers:
a)
To furnish each taxpayer with a
			 written statement of rights whenever such taxpayer receives a protestable
			 notice, a bill, a claim denial or reduction regarding any tax. Such statement
			 shall explain the rights of such person and the obligations of the Department
			 during the audit, appeals, refund and collections processes.
b)
To include on all tax notices an
			 explanation of tax liabilities and penalties.
c)
To abate taxes and penalties
			 assessed based upon erroneous written information or advice given by the
			 Department.
d)
To
			 not cancel any installment contracts unless the taxpayer fails to provide
			 accurate financial information, fails to pay any tax or does not respond to any
			 Department request for additional financial information.
e)
To place non-perishable property
			 seized for taxes in escrow for safekeeping for a period of 20 days to permit
			 the taxpayer to correct any Department error. If seized property is of a
			 perishable nature and in danger of immediate waste or decay, such property need
			 not be placed in escrow prior to sale.
f)
To place seized taxpayer bank
			 accounts in escrow with the bank for 20 days to permit the taxpayer to correct
			 any Department error.
g)
To adopt regulations setting standards for setting times and places for
			 taxpayer interviews and to permit any taxpayer to record such
			 interviews.
h)
To
			 pay interest to taxpayers who have made overpayments at the same rate as
			 interest charged on underpayments.
i)
To grant automatic extensions to
			 taxpayers in filing income tax returns when such taxpayer has been granted an
			 extension in filing a federal tax return.
j)
To annually perform a systematic
			 identification of areas of recurrent taxpayer non-compliance with rules or
			 guidelines and to report its findings and recommendations concerning such
			 non-compliance to the General Assembly in an annual report.
k)
In the case of an audit, if no
			 violations are found, the Department shall provide the taxpayer a closing
			 letter acknowledging this and thanking the taxpayer for
the taxpayer's
cooperation. If there are changes, the auditor is required to provide
			 in writing to the taxpayer the audit findings and, unless the taxpayer
			 declines, the audit methods and procedures (but not information concerning
			 audit selection methods). The auditor must, at the request of the taxpayer,
			 provide written information as to what records constitute the minimum
			 requirements for record-keeping. If the auditor recommends changes in the
			 record-keeping process, these recommendations must be provided in writing to
			 the taxpayer.
[20 ILCS 2520/4]
Illinois Administrative Code › Title 86 - REVENUE › Part 205 - TAXPAYER RIGHTS › Section 205.30 - Taxpayer Interviews

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 times and places for Department initiated taxpayer interviews concerning civil
			 tax liabilities, will be set as follows:
1)
			 the time of the taxpayer interview will be during the Department of Revenue's
			 regular business hours (8:00 a.m. to 5:00 p.m.) or during the taxpayer's
			 regular business hours or at a time mutually agreeable to the Department and
			 the taxpayer to be interviewed.
2)
			 the place of the taxpayer interview will be at the taxpayer's place of business
			 or, with the agreement of the taxpayer, at the Department of Revenue location
			 closest to the taxpayer's place of business or at a place mutually agreeable to
			 the Department and the taxpayer to be interviewed.
Illinois Administrative Code › Title 86 - REVENUE › Part 210 - BOARD OF APPEALS; VOLUNTARY DISCLOSURE › Section 210.101 - Filing of Written Petition

Current through Register Vol. 48, No. 28, July 12, 2024
A review before the Board of Appeals (Board) shall be commenced
				by the filing of a written petition. Except as provided in Sections
				210.126 and
				210.130,
				no petition shall be filed prior to the time a notice of deficiency or notice
				of tax liability has become final. A notice of deficiency or notice of tax
				liability is final when all administrative hearings and proceedings in court to
				review such assessment have terminated or the time for the taking thereof has
				expired without such proceedings being instituted. The petition shall be filed
				in a form prescribed by the Board and shall identify the taxpayer, briefly
				state the facts of the case, specify the relief requested and the reasons
				therefor. A memorandum of law may be appended. No other pleading shall be
				filed.
Illinois Administrative Code › Title 86 - REVENUE › Part 210 - BOARD OF APPEALS; VOLUNTARY DISCLOSURE › Section 210.105 - Hearings

Current through Register Vol. 48, No. 28, July 12, 2024
Any relevant factual matter may be determined by the Board
				informally. If necessary to adequately develop the facts alleged to be grounds
				for relief, a hearing by a hearing officer, a Board Member, or the full Board
				may be held.
Illinois Administrative Code › Title 86 - REVENUE › Part 210 - BOARD OF APPEALS; VOLUNTARY DISCLOSURE › Section 210.110 - Recommendations

Current through Register Vol. 48, No. 28, July 12, 2024
a) No relief may be
			 recommended to the Director except by affirmative vote of at least 2 Board
			 Members, except as otherwise provided in this Section.
b) Upon occasion, Board Members may be
			 required to recuse themselves from consideration of a particular case because
			 of an actual or potential conflict of interest. In such situations, no relief
			 may be recommended to the Director except by an affirmative vote of the
			 majority of the Board Members who have considered the case.
Illinois Administrative Code › Title 86 - REVENUE › Part 210 - BOARD OF APPEALS; VOLUNTARY DISCLOSURE › Section 210.115 - Offers in Compromise

Current through Register Vol. 48, No. 28, July 12, 2024
a) A
			 petition in the nature of an offer in compromise may be filed by the taxpayer.
			 The only grounds for relief that may be propounded is uncertainty as to
			 collectibility. No such petition may be filed prior to an assessment of tax
			 liability becoming final.
b) "An
			 offer in compromise" is defined as a proposal by taxpayer to pay a sum certain
			 in full satisfaction to taxpayer's unpaid amount of tax (including penalty and
			 interest).
c) In considering
			 taxpayer's proposal to pay a sum certain, the Board may examine taxpayer's
			 financial situation and the likelihood of future earnings as well as the
			 likelihood of collection of the amount due by the Department.
Illinois Administrative Code › Title 86 - REVENUE › Part 210 - BOARD OF APPEALS; VOLUNTARY DISCLOSURE › Section 210.120 - Waiver of Penalty and Interest

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 A petition for abatement of a penalty or interest may be filed only in cases
			 where the Department has no other established procedure of determination of the
			 issue.
b) The Board may waive
			 penalty or interest only in the following situations:
1) A late filing due to Reasonable Cause;
			 or
2) Unreasonable delays caused by
			 the Department in any process under the control of the Department; or
3) A timely payment has be made to the
			 Department by a person other than the person who is actually liable for the
			 tax; or
4) The Board has taken
			 special jurisdiction over a case pursuant to Section
			 210.130;
			 or
5) Where otherwise provided for
			 by statute.
Illinois Administrative Code › Title 86 - REVENUE › Part 210 - BOARD OF APPEALS; VOLUNTARY DISCLOSURE › Section 210.130 - Departmental Controversies

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 Board may review other departmental controversies only:
1) after a special finding concurred in by
			 the entire Board that action by the Board is the most efficient and expeditious
			 manner of resolving the controversy; or
2) on the order of the Director of
			 Revenue.
Illinois Administrative Code › Title 86 - REVENUE › Part 210 - BOARD OF APPEALS; VOLUNTARY DISCLOSURE › Section 210.135 - Decisions of the Board

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Decisions of the Board shall not take effect unless and until approved by the
			 director. In giving such approval, the Director shall consider whether the
			 petition was timely filed and whether the grounds stated by the taxpayer
			 justify such relief as may have been recommended by the Board.
b) Decisions made by the Board and approved
			 by the Director are not subject to the provisions of the Administrative Review
			 law (Ill. Rev. Stat. 1987, ch. 110, par. 3-101 et seq.)
Illinois Administrative Code › Title 86 - REVENUE › Part 215 - INFORMAL CONFERENCE BOARD › Section 215.100 - Informal Conference Board

Current through Register Vol. 48, No. 28, July 12, 2024
The Director of Revenue shall establish an Informal Conference
				Board (ICB) for the purpose of reviewing proposed adjustments to tax returns
				generated by auditors of the Department of Revenue's Audit Bureau prior to the
				issuance of a Notice of Tax Liability, Notice of Deficiency or Notice of Claim
				Denial. The ICB shall have the authority to recommend an appropriate resolution
				to any such matter when, following a review, circumstances warrant such action.
				This informal review process affords taxpayers an opportunity to resolve
				disagreements with the Department after a liability, deficiency, or claim
				denial has been proposed, but before commencement of the formal protest and
				administrative hearing process. It is the goal of the Informal Conference Board
				to ensure that the Department's proposed audit adjustments that are disputed by
				the taxpayer are correct and to resolve disputes with taxpayers concerning
				their tax liability at the earliest opportunity possible in the administrative
				process. The ICB will liberally exercise its discretion in all areas provided
				for in this Part with this goal in mind.
Illinois Administrative Code › Title 86 - REVENUE › Part 215 - INFORMAL CONFERENCE BOARD › Section 215.105 - Composition of the Informal Conference Board

Current through Register Vol. 48, No. 28, July 12, 2024
a) The members of the ICB shall be:
1) the General Counsel for the
			 Department;
2) the Chairman of the
			 Board of Appeals;
3) the Manager of
			 the Audit Bureau; and
4) at least
			 three employees of the Department, other than the ICB Administrator, who have
			 experience in state and local tax and procedure , to be designated by the
			 Director of Revenue.
Illinois Administrative Code › Title 86 - REVENUE › Part 215 - INFORMAL CONFERENCE BOARD › Section 215.110 - Representation of the Taxpayer Before the Informal Conference Board

Current through Register Vol. 48, No. 28, July 12, 2024
A taxpayer may represent himself or herself or may be
				represented by any person of the taxpayer's choice during the informal
				conference process. A taxpayer's chosen representative before the ICB need not
				be an attorney. However, any person purporting to act in a representative
				capacity must file a duly executed Power of Attorney on a form prescribed by
				the Department, or must file a copy of a previously submitted executed Power of
				Attorney on a form prescribed by the Department, before that person will be
				allowed to represent the taxpayer before the ICB. Powers of Attorney filed as
				part of the informal conference process shall be good for that function only
				and shall not authorize representation or require Department notice for any
				other purpose following service of a final decision by the
				ICB.
Illinois Administrative Code › Title 86 - REVENUE › Part 215 - INFORMAL CONFERENCE BOARD › Section 215.125 - Disposition of Proposed Assessments

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Offers of disposition of a proposed audit adjustment may be proposed to the ICB
			 or by the ICB. The ICB shall consider disposing of the matter in controversy in
			 all instances where, having made a reasonable evaluation of such matters, the
			 ICB 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.
b) Offers of disposition shall be tendered in
			 writing to the ICB on a form prescribed by the Department. Disposition offers
			 may be submitted with the initial request to the ICB or at any point during ICB
			 review prior to the issuance of an Action Decision. The offer shall include
			 specific proposed net dollar amounts, identification of issues to be conceded,
			 in whole or in part, by either party, and the supporting rationale for
			 acceptance of the offer. The ICB may also consider a request for penalty waiver
			 as part of the offer. Any offer received may be accepted, rejected or countered
			 by the ICB and the taxpayer or its representative shall be notified of the
			 ICB's decision with regard to the offer as part of the Action
			 Decision.
c) Statements made by a
			 taxpayer in the written offer of disposition will be considered to be made in
			 the course of good faith negotiations and will not be admissible against the
			 taxpayer in any further proceedings with regard to the matter in
			 controversy.
d) When a decision has
			 been reached by the ICB, an Action Decision setting forth the terms and
			 conditions of the proposed disposition shall be issued. As with all other
			 Action Decisions issued by the ICB after informal review or in-person
			 conference, the Action Decision must be approved by no fewer than 2 of the 3
			 members of the ICB panel assigned to the matter.
e) An approved Action Decision setting forth
			 the conditions of the proposed disposition submitted in accordance with this
			 Section becomes effective when executed by the taxpayer or its
			 representative.
Illinois Administrative Code › Title 86 - REVENUE › Part 215 - INFORMAL CONFERENCE BOARD › Section 215.130 - In-Person Conferences

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Taxpayers shall be given an in-person conference if requested in the taxpayer's
			 initial application for review with ICB. The ICB may also request an in-person
			 conference. There is no requirement that an in-person conference be held,
			 except as requested by the taxpayer. However, failure of a taxpayer to agree to
			 an ICB requested in-person conference may result in denial of the relief sought
			 due to a lack of sufficient information having been supplied to the
			 ICB.
b) The purpose of the
			 in-person conference is to allow the ICB members or their representatives and
			 the taxpayer or taxpayer's representative to explore the issues raised by the
			 proposed audit adjustment, develop the factual basis of the request, and
			 consider information relevant to the determination of the request.
c) The ICB shall mail a written notice of the
			 time, date and location of the in-person conference to the taxpayer or
			 taxpayer's representative, at the address provided on the request to the ICB.
			 The address provided in the original request shall be presumed to be the
			 correct address for all purposes unless the taxpayer or taxpayer's
			 representative notifies the ICB of a change of address in writing. Failure to
			 notify the ICB of a change in address is grounds for dismissal of the
			 taxpayer's request for review by the ICB.
d) An in-person conference will be scheduled
			 within 45 days after receipt of the request from the taxpayer whenever
			 possible, and may be established by mutual agreement of the taxpayer, the
			 taxpayer's representative and the ICB members or staff representatives
			 conducting the conference. Failure of the taxpayer or the taxpayer's
			 representative to cooperate with setting a conference date constitutes grounds
			 for denial of an in-person conference. At least 2 of the 3 ICB panel members or
			 their representatives shall participate in the in-person conference. In cases
			 in which the amount of proposed liability, deficiency or claim denial at issue
			 is $5,000 or less, then only one ICB member or his or her representative is
			 required to participate in the in-person conference.
e) A taxpayer or a taxpayer's representative
			 who does not appear at the scheduled conference shall be deemed to have waived
			 his or her right to an in-person conference unless good cause for failing to
			 attend can be shown. Good cause shall include, but not be limited to, illness
			 of the taxpayer or his or her representative or weather conditions or
			 catastrophes, natural or otherwise, that preclude attendance by any party to
			 the conference.
f) Formal rules of
			 evidence do not apply at an in-person conference.
g) Upon conclusion of the in-person
			 conference, the ICB panel will issue a final Action Decision to the taxpayer
			 and/or the taxpayer's representative and to the Audit Bureau, where the terms
			 of the final Action Decision shall be implemented.
Illinois Administrative Code › Title 86 - REVENUE › Part 215 - INFORMAL CONFERENCE BOARD › Section 215.135 - Informal Review in Administrative Hearings Not Available

Current through Register Vol. 48, No. 28, July 12, 2024
a) Effective with
			 respect to a Notice of Proposed Liability, Notice of Proposed Deficiency, or
			 Notice of Proposed Claim denial issued on or after May 31, 2007, when the
			 Informal Conference Board has issued an Action Decision that addresses the
			 merits of the audit adjustments, a taxpayer that files a protest of any
			 subsequent Notice of Tax Liability, Notice of Deficiency, of Notice of Claim
			 Denial with the Office of Administrative Hearings cannot request informal
			 review as provided by 86 Ill. Adm. Code
			 200.135
b) See 86 Ill. Adm. Code
			 200.135 for
			 further guidance.
Illinois Administrative Code › Title 86 - REVENUE › Part 220 - HOME RULE COUNTY RETAILERS' OCCUPATION TAX › Section 220.101 - Nature of the County Retailer's Occupation Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Authority to Impose Tax
Any County which is a home rule unit is authorized by Section
				5-1006 of the Counties Code (Ill. Rev. State 1989, ch. 34, par. 5-1006) (the
				Act) to impose a tax on all persons engaged in the business of selling tangible
				personal property, other than an item of tangible personal property titled or
				registered with this State's government, at retail in the county, on the gross
				receipts from sales made in the course of such business. If imposed, such tax
				shall only be imposed in1/4%
				increments. On and after September1, 1991, this additional tax may not be
				imposed on the sales of food for human consumption which is to be consumed off
				the premises where it is sold (other than alcoholic beverages, soft drinks and
				food which has been prepared for immediate consumption) and prescription and
				non-prescription medicines, drugs, medical appliances and insulin, urine
				testing materials, syringes and needles used by diabetics. The tax imposed by a
				home rule county pursuant to the Act and this Part and all civil penalties that
				may be assessed as an incident thereof, shall be collected and enforced by the
				Illinois Department of Revenue (Department). (Section 5-1006 of the Act)
b) Passing on the Tax
The legal incidence of the Home Rule County Retailers'
				Occupation Tax is on the seller. Nevertheless, the General Assembly has
				authorized persons subject to any tax imposed pursuant to the authority granted
				in the Home Rule County Retailers' Occupation Tax Act to reimburse themselves
				for their sellers' Home Rule County Retailers' Occupation Tax liability by
				separately stating such tax as an additional charge, which charge may be stated
				in combination, in a single amount, with State tax which sellers are required
				to collect under the Use Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars. 439.1 et
				seq.), pursuant to such bracket schedules as the Department has prescribed.
				(See 86 Ill. Adm. Code 150. Table A)
c) Exclusion From "Gross Receipts"
Any amount added to the selling price of tangible personal
				property by the seller because of a Home Rule County Retailers' Occupation Tax,
				or because of the Illinois Retailers' Occupation Tax, or as Illinois Use Tax,
				and collected from the purchaser, shall not be regarded as a part of the
				seller's gross receipts that are subject to such Home Rule County Retailers'
				Occupation Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 220 - HOME RULE COUNTY RETAILERS' OCCUPATION TAX › Section 220.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) Separate
			 Registration not Required
A retailer's registration under the Illinois Retailers'
				Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et seq.) is
				sufficient for the Home Rule County Retailers' Occupation Tax Act. No special
				registration for the Home Rule County Retailer's Occupation Tax is
				required.
b) Requirements
			 as to Returns
1) The information required for
			 the Home Rule County Retailers' Occupation Taxes may shall be furnished on the
			 retailer's Home Rule Retailers' Occupation Tax return form.
2) If the retailer files his Illinois
			 Retailers' Occupation Tax returns on the gross receipts basis, he must report
			 Home Rule County Retailers' Occupation Tax information in his returns on the
			 same basis. If the retailer files his Illinois Retailers' Occupation Tax
			 returns on the gross sales basis, he must report Home Rule County Retailers'
			 Occupation Tax information in his returns on the gross sales basis.
Illinois Administrative Code › Title 86 - REVENUE › Part 220 - HOME RULE COUNTY RETAILERS' OCCUPATION TAX › Section 220.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
Claims for Multiple Taxes. If a claimant files a claim for
				refund on a transaction which was subject to State and local taxes administered
				by the Department, the claim need not be filed separately for each type of tax.
				A single claim for the total of all applicable taxes will suffice. The claim
				will be audited, heard, or otherwise processed as a single claim whenever
				possible. A single credit memorandum will be issued which may be used by the
				claimant or his authorized assignee to pay State or local tax
				liability.
Illinois Administrative Code › Title 86 - REVENUE › Part 220 - HOME RULE COUNTY RETAILERS' OCCUPATION TAX › Section 220.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
The substance and provisions of 86 Ill. Adm. Code
				270.115 of the Home Rule
				Municipal Retailers' Occupation Tax Regulations which are not incompatible with
				the Home Rule County Retailers' Occupation Tax Law of the Counties Code, shall
				apply to this Part. References to a "home rule municipality" or "municipality"
				in Section 270.115 mean "home rule county"
				for purposes of this Section. References to the Home Rule Municipal Retailers'
				Occupation Tax in Section
				270.115 mean Home Rule County
				Retailers' Occupation Tax for purposes of this Part. When used in this Part,
				"County" includes all territory located within the county, including all
				territory within cities, villages or incorporated towns, including an
				incorporated town that has superseded a civil township.
Illinois Administrative Code › Title 86 - REVENUE › Part 220 - HOME RULE COUNTY RETAILERS' OCCUPATION TAX › Section 220.120 - Incorporation of Retailers' Occupation Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130 which are not
				incompatible with the Home Rule County Retailers' Occupation Tax Act or any
				special Regulations that may be promulgated by the Department thereunder, are
				incorporated herein by reference and made a part hereof.
Illinois Administrative Code › Title 86 - REVENUE › Part 220 - HOME RULE COUNTY RETAILERS' OCCUPATION TAX › Section 220.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
All penalties (both civil and criminal), provisions concerning
				interest and procedures (such as the making of assessments, the venue and mode
				of conducting hearings, subpoenas, matters pertaining to judicial review and
				other procedural subjects), together with statutes of limitation, are the same
				under the Home Rule County Retailers' Occupation Tax Act as under the Illinois
				Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, pars. 440 et
				seq.).
Illinois Administrative Code › Title 86 - REVENUE › Part 220 - HOME RULE COUNTY RETAILERS' OCCUPATION TAX › Section 220.130 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
An ordinance or resolution imposing or discontinuing or
				effecting a change in the rate of a Home Rule County Retailers' Occupation Tax
				shall either: be adopted and a certified copy filed with the Department on or
				before the first day of April, whereupon the Department shall proceed to
				administer and enforce the ordinance or resolution as of the first day of July
				next following such adoption and filing; or be adopted and a certified copy
				filed with the Department on or before the first day of October, whereupon the
				Department shall proceed to administer and enforce the ordinance or resolution
				as of the first day of January next following such adoption and filing. For
				this purpose, the date of the sale is deemed to be the date of the delivery of
				the property.
Illinois Administrative Code › Title 86 - REVENUE › Part 230 - HOME RULE COUNTY SERVICE OCCUPATION TAX › Section 230.101 - Nature of the Home Rule County Service Occupation Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Authority to Impose Tax
The corporate authorities of a home rule county are authorized
				by Section 5-1007 of the Counties Code (Ill. Rev. Stat. 1989, ch. 34, par.
				5-1007) (the Act) to impose a tax on persons engaged in the business of making
				sales of service in such county, at the same rate of tax imposed pursuant to
				Section 5-1006 of the selling price of all tangible personal property
				transferred by such serviceman either in the form of tangible personal property
				or in the form of real estate as an incident to such sale of service. If
				imposed, such tax shall only be imposed in 1/4% increments. The tax imposed by
				a home rule county pursuant to the Act and this Part, and all civil penalties
				that may be assessed as an incident thereof, shall be collected and enforced by
				the Illinois Department of Revenue (Department).
b) Passing on the Tax
Servicemen are required to collect the Home Rule County Service
				Occupation Tax (when applicable) from purchasers of service in conformance with
				the requirements of the Service Occupation Tax Regulations (86 Ill. Adm. Code
				140). The legal incidence of the Home Rule County Service Occupation Tax is on
				the serviceman. Nevertheless, the General Assembly has authorized persons
				subject to any tax imposed pursuant to the authority granted in the Home Rule
				County Service Occupation Tax Act to reimburse themselves for their
				serviceman's Home Rule County Service Occupation Tax liability by separately
				stating such tax as an additional charge, which charge may be stated in
				combination, in a single amount, with State tax which servicemen are authorized
				to collect under the Service Use Tax Act (Ill. Rev. Stat. 1989, ch. 120, pars.
				439.31 et seq.), pursuant to such bracket schedules as the Department has
				prescribed. (See 86 Ill. Adm. Code 150.Table A.)
c) Exclusion From "Cost Prices"
Any amount added by a serviceman to the selling price of
				tangible personal property as an incident to service because of a Home Rule
				County Service Occupation Tax, or because of the Illinois Service Occupation
				Tax (Ill. Rev. Stat. 1989, ch. 120, par. 439.101 et seq.), the Home Rule
				Municipal Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 24, par. 8-11-5),
				the Non-Home Rule Municipal Service Occupation Tax (Ill. Rev. Stat. 1989, ch.
				24, par. 8-11-4), the Metro East Mass Transit District Service Occupation Tax
				(Ill. Rev. Stat. 1989, ch. 1112/3, par. 355.01 ), The Regional Transportation
				Authority Service Occupation Tax (Ill. Rev. Stat. 1989, ch. 1112/3, par. 704.03
				) or the County Water Commission Service Occupation Tax (Ill. Rev. Stat. 1989,
				ch. 1112/3, par. 254(c)), shall not be regarded as a part of the selling price
				which is subject to such Home Rule County Service Occupation
				Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 230 - HOME RULE COUNTY SERVICE OCCUPATION TAX › Section 230.105 - Registration and Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) A
			 serviceman's registration under the Service Occupation Tax Act (Ill. Rev. Stat.
			 1989, ch. 120, pars. 439.10 et seq.) or the Illinois Retailers' Occupation Tax
			 Act (Ill. Rev. Stat. 1989, ch. 120, pars. 440 et seq.) is sufficient for the
			 purposes of the Home Rule County Service Occupation Tax Act. No special
			 registration for the Home Rule County Service Occupation Tax is
			 required.
b) The information
			 required for the Home Rule County Service Occupation Tax shall be furnished on
			 the taxpayer's Illinois Service Occupation Tax return form.
c) The provisions of the Service Occupation
			 Tax Regulations (86 Ill. Adm. Code 140) are herein incorporated by reference
			 and made a part of this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 230 - HOME RULE COUNTY SERVICE OCCUPATION TAX › Section 230.110 - Claims to Recover Erroneously Paid Tax

Current through Register Vol. 48, No. 28, July 12, 2024
Claims for Multiple Taxes.
If a claimant files a claim for refund on a transaction which
				was subject to State and local taxes administered by the Department, the claim
				need not be filed separately for each type of tax. A single claim for the total
				of all applicable taxes will suffice. The claim will be audited, heard, or
				otherwise processed as a single claim whenever possible. A single credit
				memorandum will be issued which may be used by the claimant or his authorized
				assignee to pay State or local tax liability.
Illinois Administrative Code › Title 86 - REVENUE › Part 230 - HOME RULE COUNTY SERVICE OCCUPATION TAX › Section 230.115 - Jurisdictional Questions

Current through Register Vol. 48, No. 28, July 12, 2024
a) When
			 used in this Part, "county" includes all territory located within the county,
			 including all territory within cities, villages or incorporated towns,
			 including an incorporated town which has superseded a civil township.
b) If the Illinois Service Occupation Tax on
			 a transaction is being remitted to the Department by the serviceman, the
			 serviceman shall also pay Home Rule County Service Occupation Tax to the
			 Department on the same transaction if such serviceman's place of business is
			 located in a home rule county which has adopted the Home Rule County Service
			 Occupation Tax. This is true whether the serviceman bought the property in
			 Illinois or outside Illinois.
Illinois Administrative Code › Title 86 - REVENUE › Part 230 - HOME RULE COUNTY SERVICE OCCUPATION TAX › Section 230.120 - Incorporation of Service Occupation Tax Regulations by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
To avoid needless repetition, the substance and provisions of
				all Service Occupation Tax Regulations (86 Ill. Adm. Code 140) which are not
				incompatible with the Home Rule County Service Occupation Tax Act or any
				special Regulations that may be promulgated by the Department thereunder, are
				incorporated herein by reference and made a part hereof.
Illinois Administrative Code › Title 86 - REVENUE › Part 230 - HOME RULE COUNTY SERVICE OCCUPATION TAX › Section 230.125 - Penalties, Interest and Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
All penalties (both civil and criminal), provisions concerning
				interest and procedures (such as the making of assessments, the venue and mode
				of conducting hearings, subpoenas, matters pertaining to judicial review and
				other procedural subjects), together with statutes of limitation, are the same
				under the Home Rule County Service Occupation Tax Act as under the Service
				Occupation Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 230 - HOME RULE COUNTY SERVICE OCCUPATION TAX › Section 230.130 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
An ordinance or resolution imposing or discontinuing or
				effecting a change in the rate of a Home Rule County Service Occupation Tax
				shall either: be adopted and a certified copy filed with the Department on or
				before the first day of April, whereupon the Department shall proceed to
				administer and enforce the ordinance or resolution as of the first day of July
				next following such adoption and filing; or be adopted and a certified copy
				filed with the Department on or before the first day of October, whereupon the
				Department shall proceed to administer and enforce the ordinance or resolution
				as of the first day of January next following such adoption and filing. For
				this purpose, the date of the sale of service is deemed to be the date of the
				delivery, to the user, of the tangible personal property which the serviceman
				retransfers as an incident to service.
Illinois Administrative Code › Title 86 - REVENUE › Part 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX › Section 270.101 - Nature of the Home Rule Municipal Retailers' Occupation Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) Authority to Impose Tax
Home Rule Municipalities are authorized to impose a tax on
				persons engaged in the business of selling tangible personal property, other
				than an item of tangible personal property titled or registered with this
				State's government, at retail within such municipality, on the gross receipts
				from such sales made in the course of such business. If imposed, such tax shall
				only be imposed in 1/4% increments. On and after September 1, 1991, this
				additional tax may not be imposed on the sales of food for human consumption
				which is to be consumed off the premises where it is sold (other than alcoholic
				beverages, soft drinks and food which has been prepared for immediate
				consumption) and prescription and nonprescription medicines, drugs, medical
				appliances and insulin, urine testing materials, syringes and needles used by
				diabetics. The tax imposed by a home rule municipality pursuant to the Act and
				this Part and all civil penalties that may be assessed as an incident thereof,
				shall be collected and enforced by the Illinois Department of Revenue
				(Department) (Ill. Rev. Stat. 1989, ch. 24, par. 8-11-1).
b) Passing on the Tax
The legal incidence of the Home Rule Municipal Retailers'
				Occupation Tax is on the seller. Nevertheless, the General Assembly has
				authorized persons subject to any tax imposed pursuant to the authority granted
				in the Home Rule Municipal Retailers' Occupation Tax Act (Ill. Rev. Stat. 1989,
				ch. 24, par. 8-11-1) (Home Rule Municipal ROT) to reimburse themselves for
				their sellers' Home Rule Municipal ROT liability by separately stating such tax
				as an additional charge, which charge may be stated in combination, in a single
				amount, with State tax which sellers are required to collect under the Use Tax
				Act (Ill. Rev. Stat. 1989, ch. 120, pars. 439.1 et seq.), pursuant to such
				bracket schedules as the Department has prescribed. (See 86 Ill. Adm. Code
				150.Table A)
c) Exclusion
			 from "Gross Receipts"
Any amount added to the selling price of tangible personal
				property by the seller because of a Home Rule Municipal Retailers' Occupation
				Tax, or because of the Illinois Retailers' Occupation Tax, or as Illinois Use
				Tax, and collected from the purchaser, shall not be regarded as a part of the
				sellers' gross receipts that are subject to such Home Rule Municipal Retailers'
				Occupation Tax.