Article 2505 - Department Of Revenue
(20 ILCS 2505/Art. 2505 heading) ARTICLE 2505. DEPARTMENT OF REVENUE
(20 ILCS 2505/2505‑1)
Sec. 2505‑1. Article short title. This Article 2505 of the Civil Administrative Code of Illinois may be cited as the Department of Revenue Law.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑5)
Sec. 2505‑5. Definitions. In this Law:
"Department" means the Department of Revenue.
"Director" means the Director of Revenue.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑10) (was 20 ILCS 2505/39b)
Sec. 2505‑10. Powers, generally. The Department has the powers enumerated in the following Sections.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑15) (was 20 ILCS 2505/39b1)
Sec. 2505‑15. Municipal retailers' occupation and service occupation taxes. The Department has the power to administer and enforce all ordinances and resolutions of municipalities imposing a retailers' occupation tax or a service occupation tax as authorized by Sections 8‑11‑1 and 8‑11‑5, respectively, of the Illinois Municipal Code.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑20) (was 20 ILCS 2505/39b2)
Sec. 2505‑20. Motor Fuel Tax Law; Environmental Impact Fee Law; fuel tax agreements and programs.
(a) The Department has the power to administer and enforce the rights, powers and duties contained in the Motor Fuel Tax Law that relate to the collection of revenues and to succeed to the rights, powers, and duties previously exercised by the Department of Finance in connection therewith; and to administer and enforce all the rights, powers, and duties that relate to the collection of fees under the Environmental Impact Fee Law.
(b) The Department is authorized to receive federal funds provided for the purpose of facilitating participation in the International Fuel Tax Agreement, International Registration Plan, and other State fuel tax agreements and programs relating to uniform motor fuel taxation and compliance. Those funds shall be deposited in the Motor Fuel Tax Fund and will be available to the Department pursuant to appropriation for its administrative expenses including technical assistance, personnel training, travel costs, and technology and equipment associated with that participation. Those funds deposited in the Motor Fuel Tax Fund shall not be distributed or allocated as provided in the Motor Fuel Tax Law, but shall be reserved for use by the Department.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑25) (was 20 ILCS 2505/39b3)
Sec. 2505‑25. Retailers' Occupation Tax Act. The Department has the power to administer and enforce all the rights, powers, and duties contained in the Retailers' Occupation Tax Act to collect all revenues thereunder and to succeed to all the rights, powers, and duties previously exercised by the Department of Finance in connection therewith.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑30) (was 20 ILCS 2505/39b4)
Sec. 2505‑30. Cigarette Tax Act. The Department has the power to administer and enforce all the rights, powers, and duties contained in the Cigarette Tax Act to collect all revenues thereunder and to succeed to all the rights, powers, and duties previously exercised by the Department of Finance in connection therewith.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑35) (was 20 ILCS 2505/39b5)
Sec. 2505‑35. Public Utilities Revenue Act. The Department has the power to administer and enforce all the rights, powers, and duties contained in the Public Utilities Revenue Act to collect all revenues thereunder and to succeed to all the rights, powers, and duties previously exercised by the Department of Finance in connection therewith.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑40) (was 20 ILCS 2505/39b6)
Sec. 2505‑40. Liquor Control Act of 1934. The Department has the power to administer and enforce all the rights, powers, and duties contained in Articles VII‑A and VIII of the Liquor Control Act of 1934, to collect all revenues thereunder and to succeed to all the rights, powers, and duties previously exercised by the Department of Finance in connection therewith.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑45) (was 20 ILCS 2505/39b7)
Sec. 2505‑45. Oil Inspection Act. The Department has the power to exercise the rights, powers, and duties previously vested in the Department of Finance and its predecessors by the Oil Inspection Act.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑60) (was 20 ILCS 2505/39b10)
Sec. 2505‑60. Statistical records of taxes collected. The Department has the power to maintain and preserve adequate statistical records of taxes collected under each of the laws set forth in the Sections following Section 2505‑10 and preceding this Section and to make those records available to the public.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑65) (was 20 ILCS 2505/39b12)
Sec. 2505‑65. Exchange of information.
(a) The Department has the power to exchange with any state, with any local subdivisions of any state, or with the federal government, except when specifically prohibited by law, any information that may be necessary to efficient tax administration and that may be acquired as a result of the administration of the laws set forth in the Sections following Section 95‑10 and preceding Section 2505‑60.
(b) The Department has the power to exchange with the Department of Healthcare and Family Services information that may be necessary for the enforcement of child support orders entered pursuant to the Illinois Public Aid Code, the Illinois Marriage and Dissolution of Marriage Act, the Non‑Support of Spouse and Children Act, the Non‑Support Punishment Act, the Revised Uniform Reciprocal Enforcement of Support Act, the Uniform Interstate Family Support Act, or the Illinois Parentage Act of 1984. Notwithstanding any provisions in this Code to the contrary, the Department of Revenue shall not be liable to any person for any disclosure of information to the Department of Healthcare and Family Services (formerly Illinois Department of Public Aid) under this subsection (b) or for any other action taken in good faith to comply with the requirements of this subsection (b).
(Source: P.A. 95‑331, eff. 8‑21‑07.)
(20 ILCS 2505/2505‑70) (was 20 ILCS 2505/39b24)
Sec. 2505‑70. Messages Tax Act; Gas Revenue Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Messages Tax Act and the Gas Revenue Tax Act.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑80) (was 20 ILCS 2505/39b26)
Sec. 2505‑80. Cigarette Use Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Cigarette Use Tax Act.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑85) (was 20 ILCS 2505/39b27)
Sec. 2505‑85. Hotel Operators' Occupation Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Hotel Operators' Occupation Tax Act.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑90) (was 20 ILCS 2505/39b28)
Sec. 2505‑90. Use Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Use Tax Act.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑95) (was 20 ILCS 2505/39b29)
Sec. 2505‑95. County retailers' occupation and service occupation taxes. The Department has the power to administer and enforce all ordinances and resolutions of counties imposing a retailers' occupation tax or a service occupation tax authorized by Sections 25.05‑2 and 25.05‑3, respectively, of "An Act to revise the law in relation to counties", approved March 31, 1874 (repealed).
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑100) (was 20 ILCS 2505/39b30)
Sec. 2505‑100. Service Occupation Tax Act; Service Use Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Service Occupation Tax Act and the Service Use Tax Act.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑105) (was 20 ILCS 2505/39b31)
Sec. 2505‑105. Coin‑Operated Amusement Device and Redemption Machine Tax Act. The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Coin‑Operated Amusement Device and Redemption Machine Tax Act.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑175) (was 20 ILCS 2505/39c‑2)
Sec. 2505‑175. Business in interstate commerce; restricted application of tax statutes. It is the intent of the General Assembly that provisions in any Illinois tax statute that restrict application of the statute by stating substantially as follows:
such taxes are not imposed with respect to any business |
| in interstate commerce, or otherwise to the extent to which such business may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State | |
shall be construed to preclude taxation of only businesses not subject to taxation under the latest interpretation of the United States Constitution and statutes of the United States.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑190) (was 20 ILCS 2505/39c‑4)
Sec. 2505‑190. Tax Compliance and Administration Fund. Amounts deposited into the Tax Compliance and Administration Fund, a special fund in the State treasury that is hereby created, must be appropriated to the Department to reimburse the Department for its costs of collecting, administering, and enforcing the tax laws that provide for deposits into the Fund.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑200) (was 20 ILCS 2505/39c‑1a)
Sec. 2505‑200. Electronic filing rules.
(a) The Department may adopt rules to authorize the electronic filing of any return or document required to be filed under any Act administered by the Department.
(b) The Department may adopt rules to require the electronic filing of the income and replacement tax return required to be filed under the Illinois Income Tax Act for a taxable year by any taxpayer (other than an individual) who is required to file its federal income tax return electronically for the taxable year.
(c) In the case of an electronically filed return or other document required to be filed with the Department or maintained by any taxpayer, these rules may set forth standards that provide for acceptance of a signature in a form other than in the proper handwriting of the person.
(Source: P.A. 96‑520, eff. 8‑14‑09.)
(20 ILCS 2505/2505‑205) (was 20 ILCS 2505/39c‑1b)
Sec. 2505‑205. Return by facsimile. Consistent with rules adopted by the Department, a person may transmit, by facsimile, any return or document required to be filed with the Department under any Act administered by the Department. A signature on a return or other document filed in accordance with regulations promulgated by the Department and transmitted by facsimile is prima facie evidence for all purposes that the document was actually signed by the person whose signature appears on the facsimile.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑210) (was 20 ILCS 2505/39c‑1)
Sec. 2505‑210. Electronic funds transfer.
(a) The Department may provide means by which persons having a tax liability under any Act administered by the Department may use electronic funds transfer to pay the tax liability.
(b) Mandatory payment by electronic funds transfer. Beginning on October 1, 2002, and through September 30, 2010, a taxpayer who has an annual tax liability of $200,000 or more shall make all payments of that tax to the Department by electronic funds transfer. Beginning October 1, 2010, a taxpayer (other than an individual taxpayer) who has an annual tax liability of $20,000 or more and an individual taxpayer who has an annual tax liability of $200,000 or more shall make all payments of that tax to the Department by electronic funds transfer. Before August 1 of each year, beginning in 2002, the Department shall notify all taxpayers required to make payments by electronic funds transfer. All taxpayers required to make payments by electronic funds transfer shall make those payments for a minimum of one year beginning on October 1. For purposes of this subsection (b), the term "annual tax liability" means, except as provided in subsections (c) and (d) of this Section, the sum of the taxpayer's liabilities under a tax Act administered by the Department, except the Motor Fuel Tax Law and the Environmental Impact Fee Law, for the immediately preceding calendar year.
(c) For purposes of subsection (b), the term "annual tax liability" means, for a taxpayer that incurs a tax liability under the Retailers' Occupation Tax Act, Service Occupation Tax Act, Use Tax Act, Service Use Tax Act, or any other State or local occupation or use tax law that is administered by the Department, the sum of the taxpayer's liabilities under the Retailers' Occupation Tax Act, Service Occupation Tax Act, Use Tax Act, Service Use Tax Act, and all other State and local occupation and use tax laws administered by the Department for the immediately preceding calendar year.
(d) For purposes of subsection (b), the term "annual tax liability" means, for a taxpayer that incurs an Illinois income tax liability, the greater of:
(1) the amount of the taxpayer's tax liability under |
| Article 7 of the Illinois Income Tax Act for the immediately preceding calendar year; or |
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(2) the taxpayer's estimated tax payment obligation |
| under Article 8 of the Illinois Income Tax Act for the immediately preceding calendar year. |
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(e) The Department shall adopt such rules as are necessary to effectuate a program of electronic funds transfer and the requirements of this Section.
(Source: P.A. 96‑1027, eff. 7‑12‑10.) |
(20 ILCS 2505/2505‑215) (was 20 ILCS 2505/39c‑3)
Sec. 2505‑215. Installment agreements; guaranteed remittance or automated clearing house debit payments. Any taxpayer who has entered into an installment agreement for payment of a tax liability and who, during any 12‑month period, has issued or delivered 3 or more checks or other orders for payment that have been dishonored may be required by the Department to make future payments by guaranteed remittance or to authorize automated clearing house debit payments.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑250) (was 20 ILCS 2505/39c)
Sec. 2505‑250. Compromising debts due to the State. Under no circumstances shall any officer or employee of the Department compromise any debt due to this State, except in case of actions of the Director after review by the board of appeals provided for by Section 95‑505. However, claims or accounts receivable of less than $1,000 may be written off the Department's records and cancelled by the Department without complying with the provisions of Section 2 of the Uncollected State Claims Act when the Department determines that the cost of collecting the claim or account would exceed the amount to be collected. The Department shall submit to the Comptroller a list of all such claims or accounts written off the Department's records.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑275) (was 20 ILCS 2505/39e)
Sec. 2505‑275. Tax overpayments. In the case of overpayment of any tax liability arising from an Act administered by the Department, the Department may credit the amount of the overpayment and any interest thereon against any final tax liability arising under that or any other Act administered by the Department. The Department may enter into agreements with the Secretary of the Treasury of the United States (or his or her delegate) to offset all or part of an overpayment of such a tax liability against any liability arising from a tax imposed under Title 26 of the United States Code. The Department may collect a fee from the Secretary of the Treasury of the United States (or his or her delegate) to cover the full cost of offsets taken, to the extent allowed by federal law, or, if not allowed by federal law, from the taxpayer by offset of the overpayment.
(Source: P.A. 91‑239, eff. 1‑1‑00; 92‑492, eff. 1‑1‑02; 92‑826, eff. 8‑21‑02.) |
(20 ILCS 2505/2505‑300) (was 20 ILCS 2505/39b15)
Sec. 2505‑300. Failure or neglect to comply with tax laws. The Department has the power to request the institution of proceedings, actions, and prosecutions to enforce the laws relating to the penalties, liabilities, and punishment of public officers, persons or officers or agents or corporations for failure or neglect to comply with the provisions of any law administered by the Department.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑305) (was 20 ILCS 2505/39b15.1)
Sec. 2505‑305. Investigators.
(a) The Department has the power to appoint investigators to conduct all investigations, searches, seizures, arrests, and other duties imposed under the provisions of any law administered by the Department. Except as provided in subsection (c), these investigators have and may exercise all the powers of peace officers solely for the purpose of enforcing taxing measures administered by the Department.
(b) The Director must authorize to each investigator employed under this Section and to any other employee of the Department exercising the powers of a peace officer a distinct badge that, on its face, (i) clearly states that the badge is authorized by the Department and (ii) contains a unique identifying number. No other badge shall be authorized by the Department.
(c) The Department may enter into agreements with the Illinois Gaming Board providing that investigators appointed under this Section shall exercise the peace officer powers set forth in paragraph (20.6) of subsection (c) of Section 5 of the Riverboat Gambling Act.
(Source: P.A. 96‑37, eff. 7‑13‑09.)
(20 ILCS 2505/2505‑310) (was 20 ILCS 2505/39b15.2)
Sec. 2505‑310. Obtaining evidence. The Department has the power to expend sums that the Director deems necessary from contractual services appropriations for the purchase of evidence and for the employment of persons to obtain evidence. The sums shall be advanced to investigators authorized by the Director to expend funds, on vouchers signed by the Director.
In addition, the Director is authorized to maintain one or more commercial checking accounts with any State banking corporation or corporations organized under or subject to the Illinois Banking Act for the deposit and withdrawal of moneys to be used solely for the purchase of evidence and for the employment of persons to obtain evidence. No check may be written on nor any withdrawal made from such an account except on the written signature of 2 persons designated by the Director to write those checks and make those withdrawals. The balance of moneys on deposit in any such account shall not exceed $5,000 at any time, nor shall any one check written on or single withdrawal made from any such account exceed $5,000.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑315) (was 20 ILCS 2505/39b16)
Sec. 2505‑315. Taking testimony; requiring production of documents. The Department has the power to take testimony and proof under oath and to require the production of books, papers, and documents pertinent to any tax assessment, levy, excise, investigation, inquiry, or hearing and for that purpose to subpoena and to compel the attendance of witnesses and to issue subpoenas duces tecum.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑320) (was 20 ILCS 2505/39b17)
Sec. 2505‑320. Administrative oaths. The Department has the power to administer all oaths authorized or required under the provisions of any of the laws under its jurisdiction or to delegate that power in writing to any officer or employee of the Department.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑340) (was 20 ILCS 2505/39b35.1)
Sec. 2505‑340. Notice of taxpayer's liability. If any notice is sent by the Department to a taxpayer indicating that the taxpayer has underpaid any taxes or for any other reason is liable for taxes, interest, or penalties, the notice shall include the telephone number of an employee of the Department who shall be qualified to explain what recourse the taxpayer may have in appealing the Department's determination of liability.
(Source: P.A. 91‑239, eff. 1‑1‑00.) |
(20 ILCS 2505/2505‑360) (was 20 ILCS 2505/39b48)
Sec. 2505‑360. Certificate by manager of taxpayer records. In any civil or criminal action under any tax or fee statute of this State administered by the Department, a certificate made under the seal of the Department by the manager of taxpayer records or the manager's duly authorized deputy stating that he or she had diligently searched available records of the Department and
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