reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 696 - MUNICIPAL MOTOR FUEL TAX › Section 696.110 - 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 that 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 that may be used by the
				claimant or his or her authorized assignee to pay State or local tax liability
				as authorized by 86 Ill. Adm. Code
				130.1505(b)(1).
Illinois Administrative Code › Title 86 - REVENUE › Part 696 - MUNICIPAL MOTOR FUEL TAX › Section 696.115 - 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 Municipal Motor Fuel Tax Law, shall apply to this Part. References to a
				"home rule municipality" or "municipality" in Section
				270.115 mean "municipality" for
				purposes of this Section. References to the Home Rule Municipal Retailers'
				Occupation Tax in Section
				270.115 mean Municipal Motor
				Fuel Tax for purposes of this Part. When used in this Part, "Municipality"
				includes all territory located within a municipality, and refers to all cities,
				villages or incorporated towns, including an incorporated town that has
				superseded a civil township, that are in Cook County and, therefore, authorized
				under the Municipal Motor Fuel Tax Law to impose a Municipal Motor Fuel
				Tax.
Illinois Administrative Code › Title 86 - REVENUE › Part 696 - MUNICIPAL MOTOR FUEL TAX › Section 696.120 - 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) that are not
				incompatible with the Municipal Motor Fuel Tax Law or any special regulations
				that may be promulgated by the Department under the Law shall apply to the tax
				imposed pursuant to this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 696 - MUNICIPAL MOTOR FUEL TAX › Section 696.125 - 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 Municipal Motor Fuel Tax Law as under the Illinois Retailers'
				Occupation Tax Act [35 ILCS 120] and the Uniform Penalty and Interest Act [35
				ILCS 735].
Illinois Administrative Code › Title 86 - REVENUE › Part 696 - MUNICIPAL MOTOR FUEL TAX › Section 696.130 - Effective Date

Current through Register Vol. 48, No. 28, July 12, 2024
a)
An
			 ordinance or resolution imposing or discontinuing the Municipal Motor Fuel Tax
			 or effecting a change in the rate of that tax shall either:
1)
be adopted and a certified copy of
			 the resolution filed with the Department on or before the first day of April,
			 whereupon the Department shall proceed to administer and enforce this Part as
			 of the first day of July next following the adoption and filing;
			 or
2)
be adopted
			 and a certified copy of the resolution filed with the Department on or before
			 the first day of October, whereupon the Department shall proceed to administer
			 and enforce this Part as of the first day of January next following the
			 adoption and filing.
[65 ILCS 5/8-11 -2.3]
Illinois Administrative Code › Title 86 - REVENUE › Part 700 - UNIFORM PENALTY AND INTEREST ACT › Subpart A - SCOPE AND APPLICATION OF THE ACT › Section 700.100 - Scope of the UPIA and this Part (UPIA Section 3-1A)

Current through Register Vol. 48, No. 28, July 12, 2024
The Uniform Penalty and Interest Act [35 ILCS 735] (UPIA) and
				  this Part apply to all taxes administered by the Illinois Department of Revenue
				  with the exception of the Racing Privilege Tax Act [230 ILCS 5], the Revenue
				  Act of 1939 [35 ILCS 205], the Real Estate Transfer Tax Act [35 ILCS 305] and
				  the Coin-Operated Amusement Device Tax [35 ILCS 510]. A specific provision of a
				  particular act contrary to the requirements of the UPIA will control, as will a
				  specific provision that may impose a penalty in addition to the penalties
				  provided for in the UPIA. (See UPIA Section 3-1A.)
EXAMPLE: Section 3 of the Cigarette Tax Act [
				  35
				  ILCS 130/3 ] requires distributors of cigarettes to
				  purchase cigarette tax stamps and affix those stamps to packages of cigarettes
				  before delivering the cigarettes in this State to a purchaser. Section 3 of the
				  Cigarette Tax Act allows distributors to purchase the tax stamps from the
				  Department with post-dated drafts. Section 3 provides that
a
				  distributor's failure to pay any post-dated draft when due, shall also make
				  such distributor automatically liable to the Department for a penalty equal to
				  25% of the amount of such draft.
The 25% penalty is a penalty
otherwise provided for in a tax Act
that is in addition to the
				  penalties imposed under the UPIA. (See UPIA Section 3-1A)
Illinois Administrative Code › Title 86 - REVENUE › Part 700 - UNIFORM PENALTY AND INTEREST ACT › Subpart B - INTEREST › Section 700.200 - Interest Paid and Interest Charged (UPIA Section 3-2)

Current through Register Vol. 48, No. 28, July 12, 2024
UPIA Section 3-2 and this Subpart govern interest paid
				  taxpayers and interest charged taxpayers by the Department.
Illinois Administrative Code › Title 86 - REVENUE › Part 700 - UNIFORM PENALTY AND INTEREST ACT › Subpart B - INTEREST › Section 700.230 - Interest Paid Taxpayers on Overpayments (UPIA Section 3-2)

Current through Register Vol. 48, No. 28, July 12, 2024
a)
No interest shall be paid upon any
				overpayment of tax if the overpayment is refunded or a credit approved within
				90 days after the last date prescribed for filing the original return, or
				within 90 days of the receipt of the processable return, or within 90 days
				after the date of overpayment, whichever is latest, as determined without
				regard to processing time by the Comptroller or without regard to the date on
				which the credit is applied to the taxpayer's account.
(UPIA Section
				3-2(d))
1) The reference to "credit" in UPIA
				Section 3-2, and throughout this Section, is to claims for credit granted under
				the various tax Acts.
2) Under ROTA
				Section 3, the Department has been granted the authority to issue verified
				credits. A verified credit is an amount of tax overpaid in a prior period that
				may be rolled over and applied to a tax liability. The verified credit
				mechanism authorizes this procedure without the necessity of the formalities
				involved in the claim for credit procedures. Interest is not paid on verified
				credits. They appear on the Statement of Account.
Illinois Administrative Code › Title 86 - REVENUE › Part 700 - UNIFORM PENALTY AND INTEREST ACT › Subpart C - PENALTIES › Section 700.300 - Penalty for Late Filing or Failure to File (UPIA Section 3-3(a), (a-5), (a-10), and (a-15))

Current through Register Vol. 48, No. 28, July 12, 2024
a) Late
				Filing Penalty for Returns Due (without regard to extensions) On or After
				January 1, 1994, and Prior to January 1, 1996.
A penalty of 5% of the
				tax required to be shown due on a return shall be imposed for failure to file
				the tax return on or before the due date prescribed for filing determined with
				regard for any extension of time for filing (penalty for late filing or
				nonfiling).
(UPIA Section 3-3(a))
1)
If any unprocessable return is corrected and filed within 21 days after
				notice by the Department, the late filing or nonfiling penalty shall not
				apply.
(UPIA Section 3-3(a)) This exception to the penalty applies
				only if the unprocessable return was filed on or before the due date prescribed
				for filing of that return, with regard for any extension of filing. In other
				words, a taxpayer does not avoid the 5% penalty under this exception by the
				late filing of an unprocessable return that is then corrected within 21 days
				after notice by the Department.
2)
				For purposes of this subsection (a), the "tax required to be shown due on a
				return" means the tax as properly computed, net of credits properly allowable,
				but without regard to any payment of the tax or any accelerated tax
				payments.
3)
If a penalty
				for late filing or nonfiling is imposed in addition to a penalty for late
				payment, the total penalty due shall be the sum of the late filing penalty and
				the applicable late payment penalty.
(UPIA Section 3-3(a))
4)
In the case of any type of tax
				return for which filing is due more frequently than annually, when the failure
				to file the tax return on or before the date prescribed for filing (including
				any extensions) is shown to be nonfraudulent and no other failure to file has
				occurred in the two years immediately preceding the failure to file on the
				prescribed due date, the penalty imposed under this subsection (a) shall be
				abated.
(UPIA Section 3-3(a))
Illinois Administrative Code › Title 86 - REVENUE › Part 700 - UNIFORM PENALTY AND INTEREST ACT › Subpart C - PENALTIES › Section 700.310 - Penalty for Failure to File Correct Information Returns (UPIA Section 3-4)

Current through Register Vol. 48, No. 28, July 12, 2024
a)
An
				information return is any return required by a tax Act to be filed with the
				Department that does not, by law, require the payment of a tax
				liability.
(UPIA Section 3-4(c)) Examples of information returns are
				the information returns that the Department may require of retailers pursuant
				to ROTA Section 3. An information return is not a tax return with a zero
				balance. For example, the filing of a Form ST-1 by a retailer who had no gross
				receipts for the period covered by the filing of the return is not an
				information return. Similarly, the filing of Form IL-941, IL-W-3 or RC-6 is not
				an information return as defined in UPIA Section 3-4(c).
b)
Unless otherwise provided in a tax
				Act, in the case of a failure,
described in subsection (c),
by
				any person with respect to an information return, that person shall pay a
				penalty of $5 for each return or statement with respect to which the failure
				occurs, but the total amount imposed on that person for all failures under this
				Section during any calendar year shall not exceed $25,000.
(UPIA
				Section 3-4(a)(1))
c)
The
				following failures are subject to the $5 penalty:
1)
Any failure to file an information
				return with the Department on or before the due date for filing;
				or
2)
Any failure
				to include all of the information required to be shown on the return or the
				inclusion of incorrect information.
(UPIA Section
				3-4(a)(2))
Illinois Administrative Code › Title 86 - REVENUE › Part 700 - UNIFORM PENALTY AND INTEREST ACT › Subpart C - PENALTIES › Section 700.315 - Collection Penalty (UPIA Section 3-4.5)

Current through Register Vol. 48, No. 28, July 12, 2024
a) Penalty Imposed. The collection penalty is
				imposed under UPIA Section 3-4.5 when
payment
of any liability
				subject to the provisions of the UPIA is
not received by the Department
				prior to the 31st day after a Notice and Demand, Notice of Additional Tax Due,
				or Request for Payment of Final Liability is issued by the Department
with respect to that liability. (UPIA Section 3-4.5(b)) The collection penalty
				only applies to liabilities with respect to returns due (without regard to
				extensions) on or after July 31, 2003. The collection penalty is deemed
				assessed upon imposition, and is considered additional tax assessed under the
				Act under which the tax liability giving rise to that penalty was
				assessed.
b) Amount of Collection
				Penalty
1) $30 Penalty. If the amount of
				liability (including penalties and interest) that is not timely paid in
				accordance with this Section is less than $1,000, the collection penalty is
				$30. (See UPIA Section 3-4.5(c)(1).)
2) $100 Penalty. If the amount of liability
				(including penalties and interest) that is not timely paid in accordance with
				this Section is $1,000 or more, the collection penalty is $100. (See UPIA
				Section 3-4.5(c)(2).)
Illinois Administrative Code › Title 86 - REVENUE › Part 700 - UNIFORM PENALTY AND INTEREST ACT › Subpart C - PENALTIES › Section 700.320 - Penalty for Negligence (UPIA Section 3-5)

Current through Register Vol. 48, No. 28, July 12, 2024
a)
If any return or amended return is
				prepared negligently, but without intent to defraud, and filed, in addition to
				any penalty imposed under UPIA Section 3-3, a penalty shall be imposed in an
				amount equal to 20% of any resulting deficiency.
(UPIA Section
				3-5(a))
b)
Negligence
				includes any failure to make a reasonable attempt to comply with the provisions
				of any tax Act and includes careless, reckless, or intentional disregard of the
				law or rules.
(UPIA Section 3-5(b))
c)
Penalty for negligence shall not
				apply where an assessment results from a reasonable difference of opinion as to
				taxability.
(UPIA Section 3-5) A reasonable difference as to
				taxability may be established by evidence that shows that the issue in dispute
				between the taxpayer and the Department is:
1) not resolved by the plain language of the
				statute;
2) an issue about which
				the Department has not adopted a rule of general applicability; and
3) an issue about which the Illinois Supreme
				Court has not ruled and there are no opinions or inconsistent opinions of the
				Illinois Appellate Courts.
Illinois Administrative Code › Title 86 - REVENUE › Part 700 - UNIFORM PENALTY AND INTEREST ACT › Subpart C - PENALTIES › Section 700.330 - Penalty for Fraud (UPIA Section 3-6)

Current through Register Vol. 48, No. 28, July 12, 2024
a)
If any return or amended return is
				filed with intent to defraud, in addition to any penalty imposed under UPIA
				Section 3-3, a penalty is imposed in an amount equal to 50% of any resulting
				deficiency.
(UPIA Section 3-6(a))
b)
If any claim is filed with intent
				to defraud, a penalty is imposed in an amount equal to 50% of the amount
				fraudulently claimed for credit or refund.
(UPIA Section
				3-6)
c) By way of illustration and
				not by way of limitation, intent to defraud may be inferred from conduct such
				as keeping a double set of books, making false entries or alterations, or false
				invoices of documents, destruction of books or records, concealment of assets
				or covering up sources of income, handling of one's affairs to avoid compiling
				the records usual in transactions of the like kind, or any other conduct, the
				likely effect of which would be to mislead or conceal.
d) In computing the penalty under this
				Section for income tax purposes,
the amount shown as the tax by the
				taxpayer upon the return shall be taken into account in determining the amount
				of the deficiency only if the return was filed on or before the last day
				prescribed by law for the filing of the return, including any extensions of the
				time for the filing.
(IITA Section 1002(f))
Illinois Administrative Code › Title 86 - REVENUE › Part 700 - UNIFORM PENALTY AND INTEREST ACT › Subpart C - PENALTIES › Section 700.350 - Bad Check Penalty (UPIA Section 3-7.5)

Current through Register Vol. 48, No. 28, July 12, 2024
In addition to any other penalty provided in the
				  UPIA, a penalty of $25 is imposed on any person who issues a check or other
				  draft to the Department that is not honored upon presentment. The penalty
				  imposed under this Section shall be deemed assessed at the time of presentment
				  of the check or other draft and shall be treated for all purposes, including
				  collection and allocation, as part of the tax or other liability for which the
				  check or other draft represented payment.
(UPIA Section 3-7.5) The
				  failure of the bank or financial institution to pay to the Department the full
				  face amount of the instrument (for example, because of the imposition of a
				  processing fee) is a dishonor of the check subject to penalty under this
				  Section. The bad check penalty is applicable to any payment received in the
				  form of a check, money order, cashier's check or other written order to pay
				  money and that is not honored for any reason by the bank or financial
				  institution upon which it is drawn. The bad check penalty is assessed on a per
				  check basis, therefore, for every check or draft issued to the Department that
				  is not honored when presented to the bank upon which it is drawn a separate $25
				  penalty will be assessed against the drawer of the check or draft.
EXAMPLE: Taxpayer's ST-1 is due on April 20. Taxpayer does
				  not file the return until May 1 and pays the tax due of $2,000 with a check
				  submitted with the return. Taxpayer's check is dishonored. The Department
				  assesses Taxpayer with penalties totaling $105. The penalties assessed include
				  the following: a late filing penalty of $40 ($2,000 x 2% = $40) for filing the
				  return late, a late payment penalty of $40 ($2,000 x 2% = $40) for failing to
				  pay the tax by the due date, and a bad check penalty of $25 for making payment
				  to the Department with a bad check.
Illinois Administrative Code › Title 86 - REVENUE › Part 700 - UNIFORM PENALTY AND INTEREST ACT › Subpart E - PAYMENT APPLICATION › Section 700.500 - Payment Application (UPIA Section 3-9)

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Payments received from a taxpayer
				shall be applied against the outstanding liability of the taxpayer, or to an
				agreed portion of the outstanding portion of the outstanding liability, in the
				following order: the principal amount of the tax, then penalty, and then
				interest.
(UPIA Section 3-9(d))
b) A taxpayer may direct payment to a
				particular liability at the time payment is made to the Department by
				indicating the tax type and the tax period for which the payment is made, in
				writing on the check or other draft by which the payment is made, in a writing
				accompanying that check or other draft, or, in the case of an electronic
				payment, in the manner prescribed for identifying the specific method of
				payment. If a taxpayer has multiple liabilities to the Department, either based
				upon multiple taxes or multiple reporting periods, the taxpayer should make
				separate payments of each liability and identify the liability to which payment
				is to be directed. The excess of any payment over the amount of the liability
				to which the payment is directed shall be treated as a payment for which no
				direction was provided.
c) In the
				absence of direction from the taxpayer as to which of a taxpayer's outstanding
				liabilities a payment is to be applied, the payment shall be applied to the
				outstanding liability that became due and payable first, with payment applied
				first to the principal amount of the liability and any excess then applied to
				penalty and then to interest. If there remain funds after application of the
				payment to the oldest outstanding liability, the remainder shall then be
				applied to the liability that next became due and payable, in the same manner.
				For purposes of this subsection, the determination of when a liability is due
				and payable shall be made without regard to due dates for accelerated
				payments.
d) Application of
				Overpayments of Tax
1) Section 2505-275 of
				the Department of Revenue Law [20 ILCS 2505] provides that:
A)
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.
B)
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.
Illinois Administrative Code › Title 86 - REVENUE › Part 710 - PUBLIC LIST OF DELINQUENT TAXPAYERS › Section 710.20 - Development of the Notice List of Delinquent Taxpayers

Current through Register Vol. 48, No. 28, July 12, 2024
a) Prior to the disclosure of a delinquent
			 taxpayer under the Act, the Department will deem the taxpayer delinquent and
			 subject to disclosure under the Act, based upon the following criteria:
1) The taxpayer is delinquent in the payment
			 of a final tax liability collected by the Department; and
2) Prior to August 1, 2001, the taxpayer's
			 final tax liability for all taxes collected by the Department (including
			 penalties and interest) is greater than $10,000. On and after August 1, 2001,
			 the taxpayer's final tax liability for all taxes collected by the Department
			 (including penalties and interest) is greater than $1,000; and
3) At least 6 months have passed from the
			 time that the final tax liability was assessed or became final, as provided in
			 the statute imposing the tax.
Taxpayers meeting each of these criteria shall be deemed
				"delinquent taxpayers" subject to disclosure.
Illinois Administrative Code › Title 86 - REVENUE › Part 710 - PUBLIC LIST OF DELINQUENT TAXPAYERS › Section 710.30 - Notification of Delinquent Taxpayers

Current through Register Vol. 48, No. 28, July 12, 2024
At least 90 days prior to disclosure of a delinquent taxpayer
				appearing on the Notice List, the Department will mail a written notice to the
				delinquent taxpayer.
a) The notice
			 will be sent by certified mail to the taxpayer's last known address, based on
			 the most current information available in the records maintained by the
			 Department.
b) If any notice is
			 returned to the Department as undeliverable, or the Department determines that
			 a letter is unclaimed by reason of being incorrectly addressed, the Department
			 will use reasonable diligence to determine the current address.
c) The notice will detail the amount and
			 nature of the delinquency and the intended disclosure of the
			 delinquency.
d) The notice will
			 inform the taxpayer of the methods to avoid disclosure set forth in Section
			 710.40
			 of this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 710 - PUBLIC LIST OF DELINQUENT TAXPAYERS › Section 710.40 - Grace Period

Current through Register Vol. 48, No. 28, July 12, 2024
a) On the date
			 that either a notice described in Section
			 710.30
			 of this Part was delivered or the Department has been notified that delivery of
			 the notice was refused or unclaimed, the taxpayer's inclusion on the Notice
			 List shall be fixed, subject only to the limited process for removal set forth
			 in subsection (b) of this Section.
b) In the 60 days following the date set
			 forth in subsection (a) of this Section, the delinquent taxpayer shall have the
			 opportunity to take action that will result in removal from the Notice List.
			 During this period, a taxpayer will be removed from the Notice List if the
			 taxpayer:
1) pays the delinquent tax;
			 or
2) enters into a written
			 agreement with the Department for payment of the delinquent tax; or
3) cures a default in an existing payment
			 agreement; or
4) files a petition
			 with, and obtains a temporary restraining order from, the Department's Board of
			 Appeals.
Illinois Administrative Code › Title 86 - REVENUE › Part 710 - PUBLIC LIST OF DELINQUENT TAXPAYERS › Section 710.50 - Publication of the Annual List of Delinquent Taxpayers

Current through Register Vol. 48, No. 28, July 12, 2024
a) No sooner than 90 days after the date the
			 Department mailed written notice to the delinquent taxpayer as provided in
			 Section
			 710.30
			 of this Part, the Department will add to the Annual List the taxpayer's
			 disclosable information, unless the taxpayer was removed from the Notice List
			 during the 60-day grace period.
b)
			 After the initial disclosure of a taxpayer's disclosable information, the
			 Department will disclose no new or updated disclosable information for that
			 taxpayer during the same one-year period.
Illinois Administrative Code › Title 86 - REVENUE › Part 710 - PUBLIC LIST OF DELINQUENT TAXPAYERS › Section 710.60 - Periodic Updates

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 Department may periodically update the Annual List throughout a one-year period
			 by adding and removing taxpayers.
b) If, prior to an update, the Department has
			 processed a full payment of the liability of a taxpayer appearing on the Annual
			 List, the Department will remove the taxpayer from the list available for
			 inspection at the Department and any list subsequently published by the
			 Department by any means.
c) Upon
			 each update, the list shall bear the statement "This updated list reflects the
			 removal of taxpayers that have resolved their delinquency through (date of
			 update)."
Illinois Administrative Code › Title 86 - REVENUE › Part 720 - STATE TAX LIEN REGISTRY › Section 720.100 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
As used in this Part:
"Department" means the Department of
				Revenue.
"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.
[35 ILCS
				750/1-10]
"Prohibited purpose" means the use of State Tax Lien
				Registry information for survey, marketing, or solicitation purposes. Survey,
				marketing, or solicitation purpose does not include any action by the
				Department or its authorized agent to collect a debt represented by a tax lien
				appearing in the registry.
[35 ILCS
				750/1-30(d)]
"Registry" or "State Tax Lien Registry" means the
				public database maintained by the Department in which tax liens are filed in
				favor of and enforced by the Department.
[35 ILCS
				750/1-10]
Illinois Administrative Code › Title 86 - REVENUE › Part 720 - STATE TAX LIEN REGISTRY › Section 720.110 - Sale of Information

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Information appearing in the State Tax Lien Registry is available for purchase
			 by subscription. Any person may purchase registry information by filing a
			 request with the Department. The request shall be made on a form prescribed by
			 the Department and made available on its website. The form, completed and
			 signed, shall be deemed filed when received by the Department's Lien Unit and
			 accompanied by payment of the purchase fee.
b) A confirmation of purchase will be issued
			 upon approval of any request filed under this Section. The confirmation
			 entitles the purchaser to receive from the Department an electronic file
			 containing registry information for a period of one year from the date of the
			 confirmation. Subscriptions may be renewed upon expiration of the one-year term
			 by submitting a new request in the same manner as provided under this
			 Section.
c) Registry information
			 sold by the Department will be made available and updated through a secure
			 electronic means to the purchaser.
d) A person may not use registry information
			 for a prohibited purpose.
Illinois Administrative Code › Title 86 - REVENUE › Part 720 - STATE TAX LIEN REGISTRY › Section 720.120 - Purchase Fee

Current through Register Vol. 48, No. 28, July 12, 2024
a) A fee in the
			 amount of $500 is imposed on the purchase of registry information. That fee is
			 determined based upon the cost to produce and maintain the State Tax Lien
			 Registry. The purchase fee shall be published on the Department's website. The
			 fee must accompany the request for purchase (see Section
			 720.110(a)).
b) The purchase fee is nonrefundable. Upon
			 expiration of the one-year term, renewals must be accompanied by a renewal fee
			 in the amount of $50.
Illinois Administrative Code › Title 86 - REVENUE › Part 750 - PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 750.100 - Scope of the Program and Rules

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Electronic funds transfer replaces the physical movement and handling of paper
			 checks with electronic instructions to financial institutions to transfer funds
			 between accounts of those making and receiving payments.
b) Use of electronic funds transfer is
			 intended to:
1) make the payment of taxes
			 easier for taxpayers;
2) enhance
			 State revenues through acceleration of the collection mechanism for taxes;
			 and
3) improve enforcement and
			 compliance through the elimination of the delays and uncertainties which result
			 from mailing and manually processing paper returns and tax payments.
Illinois Administrative Code › Title 86 - REVENUE › Part 750 - PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 750.200 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
The following meanings are to be given to the terms used in
				this Part:
"ACH" or "Automated Clearing House" means a central
				distribution and settlement point for the electronic clearing of debits and
				credits between financial institutions rather than the physical movement of
				paper items. The term includes any Federal reserve bank, or an organization
				established by agreement with the National Automated Clearing House
				Association, which operates as a clearing house for transmitting or receiving
				entries between banks and/or bank accounts and which authorizes an electronic
				transfer of funds between such banks or bank accounts.
"ACH Credit" means an electronic transfer in which the
				taxpayer, through its own bank, originates an entry for deposit with the
				Department.
"ACH Debit" means the electronic transfer of funds from the
				taxpayer's account which is generated upon the taxpayer's instruction and
				clears the ACH for deposit with the Department.
"Department" means the Illinois Department of Revenue.
"Electronic Funds Transfer" or "EFT" means a transfer of funds,
				other than a transaction originated by check, draft or similar paper
				instrument, which is initiated through an electronic terminal, telephone, or
				computer or magnetic tape so as to order, instruct or authorize a financial
				institution to debit or credit an account.
"Federal Reserve Wire Transfer" (hereinafter referred to as
				"Fedwire") means any transaction utilizing the national electronic payment
				system to transfer funds through Federal Reserve Banks. For purposes of the
				electronic funds transfer program a Fedwire is similar to an ACH Credit in that
				the taxpayer originates a transaction utilizing the Federal Reserve banking
				system, debiting its own bank account and crediting the State Treasury for the
				amount of a tax payment.
"Payment Information" means the data which the Department
				requires of a taxpayer making an EFT payment.
"TXP Banking Convention" means a technical format for the
				communication of limited tax remittance data accompanying a payment through the
				Automated Clearing House (ACH) System. This convention includes a list of
				standard tax type codes and account type codes.
"Taxpayer" means any person required or permitted to remit an
				amount by the electronic transfer of funds. For purposes of these rules,
				"person" includes any individual, firm, partnership, joint venture,
				association, corporation, estate, limited liability company, trust, business
				trust, receiver, syndicate, or other group or combination acting as a unit and
				also includes any political subdivision, municipality, state agency, bureau, or
				department and includes the plural as well as the singular
				number.
Illinois Administrative Code › Title 86 - REVENUE › Part 750 - PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 750.400 - Eligibility Determination and Taxpayer Notification

Current through Register Vol. 48, No. 28, July 12, 2024
Beginning in 1993, before August 1, the Department shall notify
				all taxpayers required to make payments by electronic funds transfer. For all
				years after 1993, the Department will notify, before August 1, only those
				taxpayers who become required to make payments by electronic funds transfer.
				All taxpayers required to make payments by electronic funds transfer, and all
				taxpayers accepted for voluntary participation in the program, must complete an
				authorization agreement for electronic funds transfer (Department Form EFT-1).
				Taxpayers who use service groups or other agents to make tax payments remain
				responsible for completing the authorization agreement. Service groups or other
				agents may submit authorization agreements on behalf of taxpayers who have
				executed a valid Power of Attorney for Electronic Processing, Department Form
				IL-2848-E, authorizing those service groups or other agents to complete the
				authorization agreements and to make tax payments through the use of electronic
				funds transfer on behalf of those taxpayers. However, all service groups or
				agents submitting authorization agreements on behalf of taxpayers must retain
				in their books and records a valid Power of Attorney for Electronic Processing,
				Department Form IL-2848-E, for each taxpayer that authorizes the service group
				or other agents to complete the electronic funds transfer authorization, EFT-1,
				on behalf of those taxpayers. All service groups or other agents that are
				required to retain the Powers of Attorney under this Section shall make those
				Powers of Attorney available to the Department upon request of the Department.
				All taxpayers required or permitted to make payments by electronic funds
				transfer shall make such payments for a minimum of one year beginning on
				October 1.
Illinois Administrative Code › Title 86 - REVENUE › Part 750 - PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 750.600 - Methods of Electronic Funds Transfer Payment

Current through Register Vol. 48, No. 28, July 12, 2024
a) There are two primary methods for payment
			 by electronic funds transfer under the program, along with one emergency backup
			 method. These methods are ACH Debit, ACH Credit and Fedwire. Taxpayers may use
			 either the ACH Debit or Credit methods for payment. Taxpayers who are required
			 to pay or voluntarily pay Cigarette Tax or Cigarette Use Tax using EFT must pay
			 their tax liability using an ACH debit payment. Fedwire is only offered as an
			 emergency backup method of payment.
b) Taxpayers who choose or are required to
			 use the ACH Debit option must use one of the following methods:
1) Place a toll-free call to the Department's
			 data collection service and provide the appropriate account number and required
			 tax payment information. The data collection service will then provide the
			 taxpayer with a unique "confirmation number" to acknowledge the call. The data
			 collection service will initiate the ACH Debit to the taxpayer's account the
			 same day the taxpayer calls the Department, except in the case of ACH
			 warehousing by the data collection service, which will be initiated the working
			 day prior to the due date, and a credit to the Department's account will be
			 made the following day. When a taxpayer chooses this payment option, the
			 Department will provide the taxpayer with a detailed set of technical
			 instructions related to the payment mechanism.
2) Taxpayers that are purchasing cigarette
			 tax revenue stamps will not need to place a call to the Department's data
			 collection service. However, a debit authorization form provided by the
			 Department must accompany the purchase order invoice. The Department will then
			 initiate all ACH debits for taxpayers who are required to use EFT when
			 purchasing cigarette tax stamps and who provide the Department with their debit
			 authorization.
3) Taxpayers who
			 electronically file their tax return may include an ACH Debit record with the
			 transmission.
Illinois Administrative Code › Title 86 - REVENUE › Part 750 - PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 750.700 - Payment Transmission Errors

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 If a taxpayer does not make a correct payment of tax for a particular period,
			 such taxpayer shall, on the nearest business day to the date on which the error
			 is discovered, contact the Department's Electronic Funds Transfer EFT
			 unit.
b) If the taxpayer error
			 involves an underpayment of tax, the taxpayer must make appropriate
			 arrangements to initiate payment for the amount of the underpayment and
			 penalties and interest.
c) A
			 failure to initiate an electronic funds transfer payment on or before the due
			 date because of circumstances under the taxpayer's control, including but not
			 limited to insufficiency of funds in the taxpayer's account or a direct payment
			 to the Department using an unauthorized payment method, may result in either
			 the loss of discount, the imposition of penalties and interest, or
			 both.
Illinois Administrative Code › Title 86 - REVENUE › Part 750 - PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 750.800 - Department Notification Requirement

Current through Register Vol. 48, No. 28, July 12, 2024
Taxpayers submitting payments by electronic funds transfer,
				under either the mandatory or voluntary electronic funds transfer programs,
				must notify the Department of any change of address, change of bank, or other
				change which may affect the taxpayer's ability to remit payment on or before
				the date the tax liability is due.
Illinois Administrative Code › Title 86 - REVENUE › Part 750 - PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER › Section 750.900 - Due Date; General Provisions

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Taxpayers who are required to remit tax payments through electronic funds
			 transfer and voluntary program participants must initiate the transfer on or
			 before the due date under the appropriate tax Act and request a payment date no
			 later than the due date or, if a payment date of the due date is unavailable,
			 then no later than the financial institution's next available business day
			 after the due date. For the payment to be deemed timely by the Department, the
			 transfer must be initiated on or before the due date and must result in the
			 amount due being deposited as collected funds to the Department's account, even
			 if that deposit occurs after the due date. Taxpayers should be aware that the
			 provisions of Section
			 1.25 of the
			 Statute on Statutes [5
			 ILCS 70/1.25 ] do not apply to payments made by
			 electronic funds transfer as the payments are not transmitted by
			 mail.
b) The electronic funds
			 transfer method of payment does not change any current filing requirements for
			 tax returns.
c) In addition to the
			 provisions for reasonable cause for late payment under the applicable tax laws,
			 for electronic funds transfer purposes, reasonable cause for late payment by
			 electronic funds transfer includes the following:
1) The inability to gain access to the EFT
			 system on the required date because of a system failure beyond the reasonable
			 control of the taxpayer. For example:
A) In
			 the case of ACH debit transactions, the taxpayer is unable to make telephone
			 contact with the system to provide an instruction to transfer funds from the
			 taxpayer's account, or
B) In the
			 case of ACH credit transactions, the taxpayer's bank is unable to gain access
			 to the ACH network to arrange for a deposit of funds with the
			 Department;
Illinois Administrative Code › Title 86 - REVENUE › Part 760 - ELECTRONIC FILING OF RETURNS OR OTHER DOCUMENTS › Section 760.100 - Electronic Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department
			 has mandatory electronic filing programs and voluntary programs for certain
			 returns and other documents that are required to be filed with the Department.
			 Upon acceptance into the program, the returns, schedules, and other documents
			 listed in this Section may be electronically filed with the
			 Department.
b) An electronic return
			 or other document consists of data transmitted to the Department
			 electronically, and may include paper documents that contain information that
			 cannot be electronically transmitted or are requested for verification. In
			 total, electronic returns must contain the same information as traditionally
			 filed paper documents.
c) Mandatory
			 Programs
1) Beginning January 1, 2003,
			 telecommunications providers who have average monthly tax billings for the
			 immediately preceding calendar year that exceed $1,000 must file their tax
			 returns and supporting schedules electronically. Paper documents that contain
			 information that cannot be electronically provided or are requested for
			 verification must be mailed to the Department. The following circumstances
			 require paper documentation:
A) When a final
			 return is electronically filed, the taxpayer must also mail a statement
			 explaining the reasons for a final return (e.g., business sold or
			 discontinued).
B) When a return and
			 payment are made in protest in accordance with Section 2a.1 of the State
			 Officers and Employees Money Disposition Act [30 ILCS
			 230/2a.1 ], the corresponding notice must be mailed to
			 the Department.
C) When the
			 taxpayer wishes to notify the Department of a change of address, the taxpayer
			 must notify the Department by telephone or by mailing such change to the
			 Department.
Illinois Administrative Code › Title 86 - REVENUE › Part 760 - ELECTRONIC FILING OF RETURNS OR OTHER DOCUMENTS › Section 760.110 - Exclusions from Electronic Filing

Current through Register Vol. 48, No. 28, July 12, 2024
All of the following types of returns and documents are
				excluded from electronic filing under this Part:
a) Returns from individuals or organizations
			 who have not been accepted as participants in the electronic filing program set
			 forth in this Part;
b) For sales
			 tax participants, returns requiring forms or schedules not listed in Section
			 760.100(d)(2)
			 of this Part;
c) Any return, form,
			 or other document wherein electronic filing of those documents is provided for
			 in Part 105, Electronic Filing of Illinois Individual Income Tax
			 Returns;
d) For Liquor Tax
			 participants, any return, schedule or other document listed in Section
			 760.100(d)(3)(A)(i) through
			 (ii) of this Part or that is not required by
			 Section 8 of the Liquor Control Act of 1934 [235 ILCS 5/8 ]; or
e) Any documents listed in Section
			 760.100(c)(1)(A) through
			 (C) and Section
			 760.100(d)(5)(A) through
			 (C) of this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 760 - ELECTRONIC FILING OF RETURNS OR OTHER DOCUMENTS › Section 760.200 - Ways to Participate in Electronic Filing

Current through Register Vol. 48, No. 28, July 12, 2024
Electronic filers can choose to perform all of the functions
				themselves that are associated with electronic filing, or they can choose to
				use the services of another accepted electronic filer (third party) to
				participate in the electronic filing program. For example:
a) A participant can be a taxpayer who
			 prepares the electronic return or other document and transmits it directly to
			 the Department using software developed by the taxpayer or a software
			 provider.
b) A participant can be a
			 taxpayer who uses the services of a service group or other third party to
			 prepare the electronic return or other document to provide or transmit it to
			 the Department.
c) A participant
			 can be a third party transmitter who takes prepared returns or other documents
			 from taxpayers or service groups and transmits them to the Department
			 directly.
d) A participant can be a
			 service group or other third party who prepares electronic returns or other
			 documents and transmits them to the Department directly.
e) A participant can be a software developer
			 who:
1) develops software to format return
			 information to conform with the Department specifications; and/or
2) develops software to transmit to the
			 Department directly.
Illinois Administrative Code › Title 86 - REVENUE › Part 760 - ELECTRONIC FILING OF RETURNS OR OTHER DOCUMENTS › Section 760.210 - Enrollment in the Electronic Filing Program

Current through Register Vol. 48, No. 28, July 12, 2024
a) All taxpayers that file electronically or
			 on magnetic media must complete an enrollment form to file electronically or on
			 magnetic media. Application to participate in the electronic filing program
			 provided for in this Part must be made by completing and signing the enrollment
			 form prescribed by the Department.
b) Voluntary participants are required to
			 make return payments by electronic means for returns that are filed
			 electronically with the Department. See Section
			 760.220
			 of this Part.
c) Participants that
			 are transmitting directly to the Department or otherwise providing electronic
			 returns or other documents to the Department, as well as software developers,
			 must successfully complete testing with the Department in order to be accepted
			 into the electronic filing program.
d) Taxpayers that use service groups or other
			 third parties or agents to file returns or other documents electronically
			 remain responsible for completing their own enrollment form. Service groups or
			 other third parties or agents cannot complete or sign the enrollment form on
			 behalf of a taxpayer.
e)
			 Participants must submit a revised enrollment form to the Department to update
			 the information when there are changes involving:
1) the taxpayer's name, the firm name, or
			 doing business as (DBA) name(s);
2)
			 any address, telephone or contact representative;
3) Federal Employer's Identification Number
			 (FEIN), Social Security Number (SSN), or Illinois Business Tax number
			 (IBT);
4) the electronic filing
			 functions performed; or
5) the
			 taxpayer's electronic signature.