reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 190 - AUTOMOBILE RENTING USE TAX › Subpart F - RENTORS' RETURNS › Section 190.170 - When and Where to File

Current through Register Vol. 48, No. 28, July 12, 2024
a) Every rentor
				required or authorized to collect the Automobile Renting Use Tax must file a
				return each month by the twentieth day of the month covering the preceding
				calendar month, except when the rentor is authorized to file returns on an
				annual basis as hereinafter provided. The return shall be filed on a form
				prescribed by the Department.
b)
				Since Automobile Renting Occupation Tax and Automobile Renting Use Tax are due
				only as and when rental receipts are actually received, the rentor, in
				collecting Automobile Renting Use Tax, may collect, for each return period,
				only the tax applicable to those rental receipts actually received during the
				return period.
c) If the rentor's
				average monthly tax liability to the Department does not exceed $50.00, the
				Department may authorize returns to be filed on an annual basis, with the
				return for a given year due by January 20 of the following year.
d) Annual returns, as to form and substance,
				shall be subject to the same requirements as monthly returns.
Illinois Administrative Code › Title 86 - REVENUE › Part 190 - AUTOMOBILE RENTING USE TAX › Subpart G - INCORPORATION BY REFERENCE › Section 190.175 - Incorporation of Certain Sections of 86 Ill. Adm. Code

Current through Register Vol. 48, No. 28, July 12, 2024
a) The substance and provisions of the
				Sections of 86 Ill. Adm. Code set out below are incorporated herein by
				reference and are made a part hereof. For purposes of this incorporation,
				references in the incorporated Sections to:
1) persons engaged in the business of selling
				tangible personal property at retail mean persons engaged in the business of
				renting automobiles for periods of one year or less for valuable
				consideration;
2) sellers and
				retailers mean automobile rentors;
3) users and purchasers mean automobile
				rentees;
4) sales or sales at
				retail mean automobile rentals under lease terms of one year or less;
5) the Retailers' Occupation Tax Act (Ill.
				Rev. Stat. 1991, ch. 120, pars. 440 et seq.) mean the Automobile Renting
				Occupation and Use Tax Act;
6) the
				Use Tax Act (Ill. Rev. Stat. 1991, ch. 120, pars. 439.1 et seq.) mean the
				Automobile Renting Occupation and Use Tax Act;
7) selling price mean receipts from the
				rental of automobiles under lease terms of one year or less;
8) purchase price mean the rental price paid
				to an automobile rentor for the rental of an automobile under lease terms of
				one year or less; and
9) returns
				mean Automobile Renting Use Tax returns or that portion of the Automobile
				Renting Occupation Tax Return on which Automobile Renting Use Tax can be
				reported.
Illinois Administrative Code › Title 86 - REVENUE › Part 195 - PARKING EXCISE TAX › Section 195.100 - Nature of the Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Beginning January 1, 2020, the Parking Excise Tax Act ("Act")
[35 ILCS 525]
imposes a tax on the privilege of using in this State a
			 parking space in a parking area or garage for the use of parking one or more
			 motor vehicles, recreational vehicles, or other self-propelled
			 vehicles.
(Section 10-10(a) of the Act) Consideration received by an
			 operator from a purchaser before January 1, 2020 for the privilege of using a
			 parking space in a parking area or garage is not subject to tax. Consideration
			 received by an operator from a purchaser on and after January 1, 2020 for the
			 privilege of using a parking space in a parking area or garage on and after
			 January 1, 2020, is subject to tax, regardless of the date the parking
			 arrangement or lease was executed.
b) The tax is imposed upon the person
			 purchasing and using a parking space in a parking area or garage.
The
			 tax is collected from the purchaser by the operator of the parking area or
			 garage
. (Section 10-10(b) of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 195 - PARKING EXCISE TAX › Section 195.110 - Tax Imposed

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Beginning on January 1, 2020, a tax is imposed on the privilege of
			 using in this State a parking space in a parking area or garage for the use of
			 parking one or more motor vehicles, recreational vehicles, or other
			 self-propelled vehicles.
1)
The tax is imposed at the rate of:
A)
6% of the purchase price for a
			 parking space paid for on an hourly, daily, or weekly basis;
			 and
B)
9% of the
			 purchase price for a parking space paid for on a monthly or annual
			 basis.
(Section 10-10 of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 195 - PARKING EXCISE TAX › Section 195.120 - Collection of Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Beginning with bills issued or charges collected for a purchase of a
			 parking space in a parking area or garage on and after January 1, 2020, the tax
			 imposed by the Act shall be collected from the purchaser by the operator at the
			 rate stated in Section 195.110 and shall be remitted to the Department as
			 provided in the Act. All charges for parking spaces in a parking area or garage
			 are presumed subject to tax collection. Operators shall collect the tax from
			 purchasers by adding the tax to the amount of the purchase price received from
			 the purchaser. The tax imposed by the Act shall, when collected, be stated as a
			 distinct item separate and apart from the purchase price of the service subject
			 to tax under the Act. However, when it is not possible to state the tax
			 separately, the purchases are exempt from this requirement so long as
			 purchasers are notified by language on the invoice or notified by a sign that
			 the tax is included in the purchase price
. (Section 10-25(a) of the
			 Act) A statement of "all tax included" on a paper or electronic receipt or
			 invoice provided to the purchaser will be sufficient to satisfy the requirement
			 that the tax be separately stated, as long as the purchaser can request a
			 breakdown of the tax included amounts from the operator.
1) Every operator of any parking area or
			 garage that advertises a single rate for a parking space may include the total
			 sum of all charges and all applicable tax in its advertised rate. Any display
			 of a single, advertised rate shall include in a clear and conspicuous manner,
			 the following language: "All taxes included." However, nothing in this
			 subsection (a)(1) prevents the operator from separately stating both the
			 parking rate and the tax.
2) At
			 events where an operator or valet service collects the purchase price for the
			 use of a parking space in cash, it will be presumed that it is not possible to
			 state the tax as a distinct item separate and apart from the purchase price. If
			 a sign is displayed with an advertised rate, the operator must comply with
			 subsection (a)(1).
Illinois Administrative Code › Title 86 - REVENUE › Part 195 - PARKING EXCISE TAX › Section 195.125 - Filing of Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) Except as
			 otherwise provided in this Section,
on or before the last day of each
			 calendar month, every operator engaged in the business of providing to
			 purchasers parking areas and garages in this State during the preceding
			 calendar month shall file a return with the Department stating:
1)
the name of the
			 operator;
2)
the
			 address of its principal place of business;
3)
the total amount of receipts
			 received by the operator during the preceding calendar month from sales of
			 parking spaces to purchasers in parking areas or garages;
4)
deductions allowed by
			 law
;
5)
the total
			 amount of receipts received by the operator during the preceding calendar month
			 or
period
upon which the tax was computed;
6)
the amount of tax due;
			 and
7)
such other
			 reasonable information as the Department may require.
Illinois Administrative Code › Title 86 - REVENUE › Part 195 - PARKING EXCISE TAX › Section 195.130 - Books and Records

Current through Register Vol. 48, No. 28, July 12, 2024
a) Every
			 operator shall keep records and books of all sales of parking spaces, together
			 with invoices, sales records, copies of bills of sale, and other pertinent
			 papers and documents. For purposes of this Section, "records" means all data
			 maintained by the operator, including data on paper, microfilm, microfiche or
			 any type of machine-sensible data compilation.
b) All books and records and other papers and
			 documents that are required by the Act to be kept shall be kept in the English
			 language and shall, at all times during business hours of the day, be subject
			 to inspection by the Department or its duly authorized agents and
			 employees.
c) It shall be presumed
			 that all purchases of parking spaces are subject to tax under the Act until the
			 contrary is established. The burden of proving that a transaction is not
			 taxable under the Act shall be upon the person who would be required to remit
			 the tax to the Department if the transaction were taxable.
d) Any operator who fails to keep books and
			 records or fails to produce books and records for examination, as required by
			 this Section, is liable to pay to the Department, for deposit into the Tax
			 Compliance and Administration Fund, a penalty of $1,000, for the first failure
			 to keep books and records or produce books and records for examination, and a
			 penalty of $3,000, for each subsequent failure to keep books and records or
			 produce books and records for examination. The penalties imposed under this
			 Section shall not apply if the taxpayer shows that he or she acted with
			 ordinary business care and prudence.
e) The provisions of 86 Ill. Adm. Code
			 130.815
			 that are not inconsistent with the Parking Excise Tax Act shall apply, as far
			 as practicable, to the subject matter of this Part to the same extent as if
			 those provisions were included in this Part.
Illinois Administrative Code › Title 86 - REVENUE › Part 195 - PARKING EXCISE TAX › Section 195.135 - Registration of Operators

Current through Register Vol. 48, No. 28, July 12, 2024
a)
A person who engages in business as an operator of a parking area or
			 garage in this State shall register with the Department. Application for a
			 certificate of registration shall be made to the Department, by electronic
			 means, in the form and manner prescribed by the Department and shall contain
			 any reasonable information the Department may require
, such as federal
			 employer identification number, business name, address, contact information,
			 organization type, Illinois Secretary of State identification number,
			 owners/officers, and business activities (see Department of Revenue Form
			 Reg-1)
.
The application shall contain the name of the person
			 responsible for paying the tax to the Department. (See Section 3-7 of the
			 Uniform Penalty and Interest Act [35 ILCS 735].)
Upon receipt of the
			 application for a certificate of registration in proper form and manner, the
			 Department shall issue to the applicant a certificate of registration.
			 Operators who demonstrate that they do not have access to the Internet or
			 demonstrate hardship in applying electronically may petition the Department to
			 waive the electronic application requirements.
(Section 10-30(a) of
			 the Act)
b) An operator that
			 operates multiple parking areas or garages under one taxpayer identification
			 number is not required to obtain a separate certificate of registration for
			 each parking area or garage.
c)
The Department may refuse to issue or reissue a certificate of
			 registration to any applicant for the reasons set forth in Section 2505-380 of
			 the Department of Revenue Law
[20 ILCS 2505] (Section 10-30(b) of the
			 Act).
d)
Any person
			 aggrieved by any decision of the Department under this Section may, within 20
			 days after notice of that decision, protest and request a hearing. The
			 Department shall give notice to the person of the time and place fixed for the
			 hearing and shall hold a hearing in conformity with the provisions of the Act.
			 After the hearing, the Department will issue its final administrative decision
			 in the matter to the requestor. In the absence of a protest lodged within 20
			 days, the Department's decision shall become final without any further
			 determination being made or notice given
. (Section 10-30(c) of the
			 Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 195 - PARKING EXCISE TAX › Section 195.140 - Revocation of Certificate of Registration

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The Department may, after notice
			 and a hearing, revoke the certificate of registration of any operator who
			 violates any of the provisions of the Act or this Part. Before revocation of a
			 certificate of registration, the Department shall, within 90 days after
			 noncompliance and at least 7 days prior to the date of the hearing, give the
			 operator so accused notice in writing of the charge against him or her, and on
			 the date designated shall conduct a hearing upon this matter. The lapse of the
			 90-day period shall not preclude the Department from conducting revocation
			 proceedings at a later date if necessary. Any hearing held under this Section
			 shall be conducted by the Director or by any officer or employee of the
			 Department designated in writing by the Director.
b)
The Department may revoke a
			 certificate of registration for the reasons set forth in Section 2505-380 of
			 the Department of Revenue Law.
c)
Upon the hearing of any such
			 proceeding, the Director or any officer or employee of the Department
			 designated in writing by the Director may administer oaths. The Department may
			 procure by its subpoena the attendance of witnesses and, by its subpoena duces
			 tecum, the production of relevant books and papers. Any circuit court, upon
			 application either of the operator or of the Department, may, by order duly
			 entered, require the attendance of witnesses and the production of relevant
			 books and papers before the Department in any hearing relating to the
			 revocation of certificates of registration. Upon refusal or neglect to obey the
			 order of the court, the court may compel obedience to the order by proceedings
			 for contempt.
d)
The Department may, by application to any circuit court, obtain an
			 injunction requiring any person who engages in business as an operator under
			 the Act to obtain a certificate of registration. Upon refusal or neglect to
			 obey the order of the court, the court may compel obedience by proceedings for
			 contempt.
(Section 10-35 of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 195 - PARKING EXCISE TAX › Section 195.145 - Valet Services

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Persons engaged in the business of providing valet services are subject
			 to the tax imposed by the Act on the purchase price received in connection with
			 their valet parking operations
(Sections 10-40(a) of the Act). It
			 shall be presumed that the consideration paid by a person to an operator of
			 valet parking includes payment for the privilege of using a parking
			 space.
b) A valet service that
			 parks cars on public rights of way without charge is not subject to tax and is
			 not required to collect the tax imposed by this Act. A valet parking operator
			 claiming no tax liability, or claiming a reduced liability, under this
			 subsection shall have the burden of proving to the Department that the parking
			 occurred on the public way for free and not in a parking lot or parking
			 garage.
c)
Tips received by
			 persons parking cars for operators providing valet services are not subject to
			 the tax imposed by the Act if the tips are retained by the person receiving the
			 tip. If the tips are turned over to the valet business, the tips shall be
			 included in the purchase price.
(Section 10-40(c) of the Act)
EXAMPLE: A restaurant provides parking without charge. For the
				benefit of customers, the owner of the restaurant has employees park the cars
				for the customers. Customers often tip the employees for parking and returning
				their cars. The employees get to keep the tips. The tips are not taxable under
				this Act.
d)
Persons
			 engaged in the business of providing valet services are entitled to take the
			 credit in Section 195.110(c)
(Section 10-40(b) of the Act).
Illinois Administrative Code › Title 86 - REVENUE › Part 195 - PARKING EXCISE TAX › Section 195.150 - Incorporation by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
All of the provisions of Sections 1, 2a, 2b, 3 (except
				provisions relating to transaction returns and except for provisions that are
				inconsistent with the Act, in respect to all provisions of those Sections other
				than the State rate of tax), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 6, 6a, 6b,
				6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act
				that are not inconsistent with the Act, and all provisions of the Uniform
				Penalty and Interest Act
[35 ILCS 735]
shall apply, as far as
				practicable, to the subject matter of the Act to the same extent as if those
				provisions were included in the Act
[35 ILCS
				525/10-55].
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.101 - Scope and Construction

Current through Register Vol. 48, No. 28, July 12, 2024
a) Scope.
			 This Part governs the practice and procedure in all contested cases in the
			 Office of Administrative Hearings of the Illinois Department of Revenue
			 (Department), including but not limited to statutory references cited in the
			 authority note.
b) General. In the
			 course of administering and enforcing the provisions of the Illinois Tax Laws,
			 the Director of Revenue on behalf of the Department, or any other Department
			 officer or employee authorized and designated in writing by the Director to act
			 in his stead, may conduct investigations and hold hearings on matters covered
			 by such laws and, in connection therewith, may examine books, papers, records
			 or memoranda, may require the attendance of any person or of any officer or
			 employee of such person, may take testimony and require the furnishing of
			 evidence and information. A designated Administrative Law Judge shall preside
			 over the hearing (including any rehearings).
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.105 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
The following meanings are to be given the terms used in this
				Part:
Administrative Law Judge. An attorney admitted to practice law
				by, and in good standing before the Illinois Supreme Court who is duly
				authorized and designated in writing by the Director of the Illinois Department
				of Revenue to convene and conduct hearings on matters under the jurisdiction of
				the Department. An Administrative Law Judge is specifically empowered to
				administer oaths and affirmations; rule on matters of proof and evidence;
				regulate the schedule and course of the hearing and pre-hearing process; hear
				and dispose of procedural and other similar matters; sign and issue orders and
				subpoenas; and exercise any other powers relating to the proceeding which are
				legally proper and reasonably necessary to carry out the responsibilities of
				his or her appointment. The term "Administrative Law Judge" includes the term
				"Hearing Officer" in all instances in which that term appears in regulations
				promulgated by the Department of Revenue. The authority of any person to act as
				an Administrative Law Judge shall not be a matter of proof in any hearing
				before the Department unless an appropriate motion is made pursuant to Section
				200.210 of this
				Part.
Litigator. A Special Assistant Attorney General, employed in
				the Department's Office of Legal Services, admitted to practice law by and in
				good standing before the Illinois Supreme Court, who is duly authorized and
				designated in writing by the Director of the Illinois Department of Revenue to
				present the Department's case and otherwise represent the Department's interest
				in hearing, status and pre-trial conferences on all matters covered by the
				relevant tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.107 - Hearing Offices

Current through Register Vol. 48, No. 28, July 12, 2024
Hearing offices for the Department are located at the James R.
				Thompson Center, 100 West Randolph Street, Level 7, Chicago, Illinois, and the
				Willard Ice Building, 101 West Jefferson Street, Level 5SW, Springfield,
				Illinois. Office hours, including that of the Administrative Clerk, are from
				8:30 a.m. through 5:00 p.m., Monday through Friday, excluding official State
				holidays.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.110 - Appearances

Current through Register Vol. 48, No. 28, July 12, 2024
a) At hearings or
			 pre-trial matters before the Department, a party to the proceeding may
			 represent himself or he may be represented by any person who is admitted to
			 practice as an attorney at law by, and is in good standing before, the Supreme
			 Court of Illinois, or who is permitted by a circuit court granting leave to
			 appear pro hac vice to practice law in a case before the Department. A
			 corporation may be represented by an officer, or other authorized employee, in
			 any matter wherein the contested tax liability or claim does not exceed
			 $2,500.00, exclusive of penalties and interest.
b) Accountants and others not qualified to
			 practice law in this State may not appear at hearings or pre-trial proceedings
			 in a representative capacity, but such persons may testify at hearings before
			 the Department, and may assist counsel in the preparation of cases for
			 presentation to the Administrative Law Judge at hearings. "Pre-trial
			 proceedings", as used in this Part, do not include status calls or conferences
			 held as part of the informal review process as set forth in Section
			 200.135 of this
			 Part.
c) No person shall be allowed
			 to act in a representative capacity in any matter before the Department, nor
			 shall they be entitled to notice of or other information regarding any action
			 or proceeding before the Department, nor to file any papers, documents,
			 pleadings or motions without first filing with the Office of Administrative
			 Hearings, a Power of Attorney on a form provided by the Department. Such Power
			 of Attorney as may be filed, shall be effective only for the particular matters
			 having been protested, unless otherwise consolidated with other proceedings by
			 order of the assigned Administrative Law Judge.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.115 - Notice

Current through Register Vol. 48, No. 28, July 12, 2024
a) In the absence
			 of an agreement by the parties as to a time and place for an evidentiary
			 hearing, pre-trial or status conference, notice of the time and place fixed for
			 any such hearing, pre-trial or status conference shall be given to the person
			 or persons concerned, or their legal counsel, if appropriate authorization is
			 on file, not less than 14 days prior to the day fixed for the proceeding.
			 Notice or orders shall be provided by personal service; U.S. Mail, addressed to
			 the person concerned at his or her last known address, or to his or her
			 authorized representative; or email as provided in this Section. Proof of
			 service shall be established in accordance with Subsection (b) of Illinois
			 Supreme Court Rule 12.
b) For all
			 motions in accordance with Section
			 200.185,
			 whether for continuance or otherwise, notice of the time and place set for
			 hearing on the motion shall be not less than 2 calendar days, if personally
			 served or by email, or less than 5 calendar days, if by regular U.S. Mail,
			 prior to the time set to be heard on that motion.
c) No person or persons, other than the
			 aggrieved party for whom a protest has been filed, shall be entitled to notice
			 of any proceeding before the Department nor of any action in relation thereto,
			 without first having filed a requisite Power of Attorney with the Office of
			 Administrative Hearings. Persons who have filed the Power of Attorney, as well
			 as the protesting party, shall keep the Office of Administrative Hearings
			 apprised of any change in their address that may subsequently occur.
d)In the absence of an agreement by the
			 parties to accept service by email, the Department may require an attorney
			 representing a party to provide an email address at which the attorney will
			 receive notices or orders under this Section and Section
			 200.162 on
			 behalf of that party. Any acknowledgement of receipt or response to any email
			 sent to that party will be considered sufficient to confirm that any subsequent
			 notice or order sent to that email address has been delivered unless the sender
			 receives a notice that the email delivery has failed or is otherwise
			 undeliverable. If the sender becomes aware that the email delivery has failed
			 or is otherwise undeliverable, the sender shall send that notice or order by
			 U.S. Mail or any of the other methods set forth in Subsection (c) of Illinois
			 Supreme Court Rule 11.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.120 - Request For and Setting Hearings; Sufficient Protest

Current through Register Vol. 48, No. 28, July 12, 2024
a) No hearing, except as may be provided in
			 Section
			 200.175(a),
			 or as otherwise granted by the Department, may be initiated without the filing
			 of a timely protest requesting such hearing, by an aggrieved person following
			 the issuance by the Department of a Notice of Deficiency, Tax Liability,
			 Penalty Liability, Tentative or actual Denial of Claim, an adverse ruling
			 relating to tax exemption status, licensure, or any other contested matter
			 under the jurisdiction of the Department. For all non-income tax matters, no
			 communication with the Department shall be considered a valid protest unless,
			 at the very least, it is timely, in writing, clearly identifies the particular
			 action (assessment, deficiency, denial of claim, etc.) of the Department that
			 is being protested and specifically requests a hearing thereon.
b) In matters relating to income taxes,
			 protests, in order to be deemed sufficient as a matter of law, must include the
			 following at a minimum:
1) Taxpayer's
			 identification, i.e. FEIN, Social Security or IBT number;
2) The date of issuance of the Notice of
			 Deficiency or the Notice of Claim Denial which is being contested;
3) The taxable year(s) involved;
4) To the extent possible, the factual and/or
			 legal grounds upon which the objections to the Notice of Deficiency and/or
			 Notice of Claim Denial are based;
5) A certification that the facts stated are
			 true, correct and complete to the best of the affiant's knowledge and
			 belief.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.125 - Discovery

Current through Register Vol. 48, No. 28, July 12, 2024
Discovery in matters pending before the Office of
				Administrative Hearings of the Illinois Department of Revenue shall be limited
				to the following, unless otherwise provided by law:
a) No discovery may be initiated by any party
			 until such time as the case upon which the protest is based has been docketed
			 by the Office of Administrative Hearings, given an identifying docket number
			 and a notice of automatic status conference issued. Each different type of
			 discovery sought shall be by a separate document, labeled accordingly. All
			 discovery requests shall be served exclusively upon the litigator assigned to
			 the case. Copies of discovery requests or demands shall not be communicated to
			 the presiding Administrative Law Judge except in instances where he or she may
			 be acting in the absence of an assigned litigator or where compliance with
			 discovery is being sought under appropriate motion.
b) Hearings shall not be delayed to permit
			 discovery unless due diligence is shown by the party seeking the
			 discovery.
c) Production of
			 Documents. Any party may, by written request, direct any other party to produce
			 for inspection, copying, reproduction or photographing any specified documents,
			 or to disclose information calculated to lead to the discovery of the
			 whereabouts of any of these items, whenever the nature, contents, or condition
			 of such documents is relevant to the subject matter and is not privileged. The
			 request shall specify a reasonable time, which shall not be less than 28 days,
			 within which the related actions are to be performed and the place and manner
			 of making the inspection and performing the related acts. The production,
			 inspection, copying or photographing of any departmental records shall be
			 limited to that done on Department premises, unless other arrangements can be
			 made with the consent of both parties. A person served with a written request
			 for production of documents shall:
1) Comply
			 with the request within the time specified, or
2) Serve upon the person so requesting,
			 written objections on the grounds that the request is improper in whole or in
			 part and state the reasons therefor. Any objection to the request or refusal to
			 respond shall be heard by the Administrative Law Judge upon prompt notice and
			 motion of the party submitting the request in accordance with Section 10-40 of
			 the Illinois Administrative Procedure Act [5 ILCS
			 100/10-40 ].
3) Upon request, furnish an affidavit stating
			 whether the production is complete in accordance with the request.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.130 - Remedies/Compliance With Discovery

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any
			 party or its counsel, upon failure of the opposing party to answer or
			 appropriately respond to any discovery request, may seek by way of motion
			 addressed to the Administrative Law Judge assigned to the case or another
			 appointed in his/her stead, to compel a response or appropriate answer be given
			 to the request(s) made. In seeking a remedy under this Section, it shall not be
			 required that the provisions of Section 201(k) of the Supreme Court Rules be
			 followed, but only that a reasonable attempt to achieve compliance with the
			 discovery request was made prior to seeking the assistance of the
			 Administrative Law Judge.
b) If a
			 party, officer, director or managing agent of a party fails to comply with a
			 reasonable discovery request after being ordered to do so by the Administrative
			 Law Judge, said presiding officer may make such further orders as to the
			 failure as are just, including, but not limited to:
1) An order that the matters regarding which
			 the order of compliance was made or any other designated facts shall be taken
			 as true and established for the purpose of the case in accordance with the
			 claim of the party obtaining the order;
2) An order refusing to allow the disobedient
			 party to support or oppose designated defenses, or prohibiting him from
			 introducing designated matters or documents in evidence;
3) An order staying further proceedings until
			 the order is obeyed or rendering a judgment by default against the disobedient
			 party.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.137 - Settlements

Current through Register Vol. 48, No. 28, July 12, 2024
a) Once a protest
			 and request for hearing has been filed, all offers made by taxpayers or their
			 duly authorized representatives for the purpose of settling either all or some
			 part of an outstanding dispute regarding any assessed liability, proposed
			 deficiency or claim for credit or refund must be made in the manner and with
			 the information indicated in subsection (e), below. Additional information may
			 be tendered to the extent it may assist the Department in evaluating the
			 proposal.
b) Offers shall be made
			 only to the litigator representing the Department on a specific case. If no
			 litigator is assigned, an offer should be made either to the litigation
			 supervisor of the particular tax section or, if unavailable, to the Chief of
			 Tax Litigation. Settlement proposals made by purported representatives without
			 requisite authority on file (i.e., Power of Attorney and/or Appearance) will be
			 rejected summarily. Offers may be made by non-attorney representatives,
			 provided they conform to the provisions of this subsection (b) and subsections
			 (e)(1) through (e)(7) below.
c) The
			 sole purpose of the format is to allow the Department to analyze the settlement
			 offer and respond to it. Therefore, any statements made by a taxpayer on the
			 settlement form will be considered to be made in the course of good faith
			 negotiations and will not be admissible against the taxpayer in any
			 proceeding.
d) Any offer once
			 received may be accepted, rejected or countered by the Department and the
			 taxpayer or its representative shall be notified of such in writing.
e) The minimum information to be supplied
			 upon a settlement offer shall consist of the following:
1) The name, address and telephone number of
			 the person submitting the offer;
2)
			 The complete name, address and identification number (i.e., IBT, FEIN or SS) of
			 the taxpayer(s) for whom the offer is being made;
3) The docket number of the case or cases in
			 the Office of Administrative Hearings to which the offer will
			 pertain;
4) The original amount of
			 the liability/claim and penalty (the latter designated by type) and period
			 involved for each taxpayer within a docketed case;
5) The issue or issues involved and whether
			 they are non-recurring;
6) A
			 statement of whether the taxpayer is currently being audited and, if a
			 corporation, whether its parent or subsidiaries are being audited. If such
			 audit is taking place, the name of the related taxpayer and the status of the
			 audit shall be disclosed;
7) The
			 terms of the settlement offer, including specific proposed net dollar amounts,
			 identification of issues to be conceded by either party and the supporting
			 rationale for acceptance of the settlement.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.140 - Status and Pre-trial Conferences

Current through Register Vol. 48, No. 28, July 12, 2024
a) As soon as any protested case is docketed
			 with the Office of Administrative Hearings, the Department shall cause a notice
			 to be issued to the taxpayer, or authorized representative, setting the matter
			 for an initial status conference to be held within 45 days thereof before the
			 presiding Administrative Law Judge. The purpose of the automatic status
			 conference shall be, inter alia, to initially determine the respective
			 positions of the parties in reference to the controversy; ascertain the need
			 and scope of discovery, if any; set a tentative discovery cut-off date; and
			 explore the possibility of settlement. There shall be no continuance of an
			 initial status conference. If a conflict in scheduling arises, the parties may
			 arrange to meet with the assigned Administrative Law Judge earlier than the set
			 date or to otherwise confer by teleconference with the participation of the
			 Administrative Law Judge. This Section shall not apply when a case is set for
			 hearing, including notice thereof, to be held within 60 days after being
			 docketed by the Office of Administrative Hearings.
b) In all cases pending before the Office of
			 Administrative Hearings of the Department, the Administrative Law Judge may
			 hold a pre-trial conference. The object of the pre-trial conference, as
			 distinguished from other stages in the hearing process, is to clarify, isolate
			 and dispose of problems concerning testimony and evidence to be presented at
			 the hearing itself. At the conference, counsel familiar with the case and
			 authorized to act shall appear to consider matters including, but not limited
			 to:
1) simplification of the issues and
			 organizing the hearing;
2) the
			 possibility of obtaining stipulations and admissions of fact and of documents
			 which will avoid unnecessary proof;
3) ascertaining and/or limiting the number of
			 witnesses;
4) any other matters
			 which may aid in the disposition and/or facilitation of the case; and
5) setting a hearing date.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.145 - Attendance of Witnesses

Current through Register Vol. 48, No. 28, July 12, 2024
a) An
			 Administrative Law Judge, at his/her own instance, or on the timely written
			 request of a taxpayer who is a party to the proceedings, or the litigator may
			 issue subpoenas requiring the attendance of witnesses and the giving of
			 testimony and may issue subpoenas duces tecum requiring the production of
			 books, papers, records or memoranda. Such subpoena shall be issued and enforced
			 in accordance with the applicable provisions of the Act under which the hearing
			 is authorized. However, no subpoena as may be issued pursuant to this rule
			 shall be valid or enforceable without the signature of the presiding
			 Administrative Law Judge and the affixation of the Department's seal.
b) A taxpayer or his legal representative may
			 require the attendance at hearing of a relevant and necessary witness who is a
			 departmental employee by the timely issuance of a notice to appear in the same
			 manner as provided by Supreme Court Rule 237. The Department may also use such
			 notice to require the attendance of a taxpayer or any employee, officer,
			 director or partner thereof.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.150 - Stipulations

Current through Register Vol. 48, No. 28, July 12, 2024
a) The parties may
			 stipulate to the extent complete or qualified agreement can be reached on all
			 matters not privileged which are relevant to the pending case, whether such
			 matters involve fact or opinion or the application of law or fact. Included in
			 matters which may be stipulated to are facts, documents, public records and
			 papers or contents or aspects thereof, and evidence which is not in dispute.
			 Where the truth or authenticity of facts, records or evidence claimed to be
			 relevant by one party is not disputed, it is not necessary for the parties to
			 stipulate to the materiality or relevance of that evidence, nor to attach those
			 documents or evidence as part of the record. Documents or papers or other
			 exhibits annexed to or filed with the stipulation will be considered part of
			 the stipulation.
b) An executed
			 stipulation prepared pursuant to this rule, and any related exhibits, shall be
			 filed by the parties at the time directed by the Administrative Law Judge,
			 prior to or at the commencement of the hearing. The stipulation shall be in
			 writing and be clear and concise. Separate items shall be stated in separate
			 paragraphs and shall be appropriately numbered. A stipulation shall be treated,
			 to the extent of its terms, as a conclusive admission by the parties to the
			 facts stipulated.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.160 - Continuances

Current through Register Vol. 48, No. 28, July 12, 2024
a) There shall be
			 no continuances of any initial status conference as provided by Section
			 200.140. However, see
			 Section
			 200.140(a)
			 for available alternatives.
b) No
			 continuance of a scheduled hearing, status or pre-trial conference date shall
			 be granted by the Administrative Law Judge except for good cause shown. No
			 second or subsequent continuance of any hearing, status or pre-trial conference
			 shall be granted except upon authorization of one of the following:
1) the Chief Administrative Law Judge;
			 or
2) designated Supervisory
			 Administrative Law Judges.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.162 - Office Dispositions

Current through Register Vol. 48, No. 28, July 12, 2024
In circumstances in which the hearing process is terminated
				prior to the convening of a formal hearing due to the voluntary or involuntary
				resolution of the controversy, the Department may conclude the case by way of
				office disposition. All office dispositions shall be entered by order of the
				presiding Administrative Law Judge assigned to the case and shall not be
				subject to publication that may otherwise be required of hearing
				recommendations. Service of notices and orders concluding such cases shall be
				made by personal service, U.S. Mail, or email as provided in Section
				200.115(d).
				The following represent, without limitation, fact situations that may warrant
				the office disposition of a case:
a)
			 The taxpayer voluntarily, and in writing, withdraws the protest or otherwise
			 consents to a Notice of Tax Liability, Notice of Deficiency, Denial of Claim or
			 other Departmental action;
b) An
			 informal review has been conducted pursuant to Section
			 200.135 in which
			 the employee designated to conduct the review has recommended a full and
			 complete resolution of contested issues;
c) The litigator has examined all facts and
			 circumstances associated with a particular case and it is the litigator's
			 opinion that the law and/or regulations do not support the action taken or
			 decision made by the Department;
d)
			 As the result of a reaudit, the taxpayer and the Department reach an agreement
			 as to the appropriate application of the law to the facts.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.165 - Recommendation of the Administrative Law Judge

Current through Register Vol. 48, No. 28, July 12, 2024
Upon conclusion of the hearing, and the taking of evidence, the
				Administrative Law Judge shall submit a recommendation for disposition of the
				pending dispute to the Director, in accordance with the provisions of Sections
				10-50 to 10-70 of the Illinois Administrative Procedure Act [5 ILCS 100/10-50
				to 10 -70]. The Director, or his designee, upon receipt of the recommendation
				submitted, may accept or reject such recommendation, in whole or part, or
				remand the matter for additional proceedings. Any final administrative decision
				issued by the Director, or his designee, shall be made upon the facts of record
				and all conclusions which may be reasonably derived from those facts. All final
				administrative decisions which result from hearing recommendations shall be
				made available for publication as may be provided by law. In all other matters,
				whether by agreement, withdrawal, cancellation or otherwise, the case shall be
				closed by order of the Administrative Law Judge terminating the
				proceedings.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.170 - Notice of Final Decision

Current through Register Vol. 48, No. 28, July 12, 2024
The Department's final administrative decision shall be served
				upon the persons affected, or their legal counsel if appropriate authorization
				is on file. If the final administrative decision is adverse in whole or in part
				to a party other than the Department, service on persons affected or their
				legal counsel shall be made, either personally or by registered or certified
				U.S. Mail, addressed to the person concerned at his or her last known address.
				If the final administrative decision is not adverse in whole or in part to a
				party other than the Department, service shall be made by personal service or
				by U.S. Mail, addressed to the person concerned at his or her last known
				address. The Department may provide a copy by email of its final administrative
				decision to persons concerned or their legal counsel. For a copy of a final
				administrative decision that is provided by email, the time for administrative
				review under Section 3-103 of the Administrative Review Law [735 ILCS 5 /Art.
				III] shall be determined from the date of service of that final administrative
				decision by personal service or by registered or certified U.S. Mail and not by
				the date of transmission of the email.
Illinois Administrative Code › Title 86 - REVENUE › Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE › Section 200.185 - Motion Practice

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any
			 party to a proceeding pending before the Office of Administrative Hearings of
			 the Department may raise an issue or seek to dispose of all or part of the
			 proceeding by way of a timely motion. Any motion which is authorized under the
			 Code of Civil Procedure [735 ILCS 5 ] that may be utilized in normal civil
			 practice and is not otherwise inconsistent with administrative practice and
			 procedure, contrary to the tax laws, or outside the scope of an Administrative
			 Law Judge's authority may be employed. Such motions may include but are not
			 limited to: summary judgement; dismissal; consolidation; motions in limine;
			 etc.
b) It shall be the duty and
			 responsibility of the person submitting the motion to bring it before the
			 presiding officer of the case to which it pertains, after proper notice has
			 been served, for hearing and disposition. Any motion filed in any matter before
			 the Department which is not caused to be heard on its merits (unless otherwise
			 extended by written order) within 10 days after service of the motion or notice
			 thereof shall be deemed to have been waived and thereby stricken from the
			 record.
c) Any motion filed shall
			 be clearly designated as such and shall contain in its caption the name of the
			 case, docket number and type of motion brought. Motions shall bear evidence of
			 a certification of service and notice to the appropriate parties.
d) The Department is empowered to designate a
			 specific day or days during the work week in which to hear motions that have
			 been filed. The Department may also designate a person or persons to hear and
			 dispose of such motions even though they may not be the Administrative Law
			 Judge(s) before whom a particular case may be pending.
e) Any party wishing to have a motion heard
			 shall contact the Office of the Administrative Clerk (see Section
			 200.200
			 ) either in person or by telephone to determine available dates and times and
			 have the matter placed upon the regular motion call.