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2005 Illinois Code - Chapter 35 Revenue 35 ILCS 745/      Tax Delinquency Amnesty Act.

    (35 ILCS 745/1)
    Sec. 1. Short title. This Act may be cited as the Tax Delinquency Amnesty Act.
(Source: P.A. 93‑26, eff. 6‑20‑03.)

    (35 ILCS 745/5)
    Sec. 5. Definitions. As used in this Act:
    "Department" means the Illinois Department of Revenue.
    "Rules" means any rules adopted or forms prescribed by the Department.
    "Taxable period" means any period of time for which any tax is imposed by and owed to the State of Illinois.
    "Taxpayer" means any person, corporation, or other entity subject to any tax, except for the motor fuel use tax, imposed by any law of the State of Illinois and payable to the State of Illinois.
(Source: P.A. 93‑26, eff. 6‑20‑03.)

    (35 ILCS 745/10)
    Sec. 10. Amnesty program. The Department shall establish an amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the State of Illinois and collected by the Department.
    The amnesty program shall be for a period from October 1, 2003 through November 15, 2003.
    The amnesty program shall provide that, upon payment by a taxpayer of all taxes due from that taxpayer to the State of Illinois for any taxable period ending after June 30, 1983 and prior to July 1, 2002, the Department shall abate and not seek to collect any interest or penalties that may be applicable and the Department shall not seek civil or criminal prosecution for any taxpayer for the period of time for which amnesty has been granted to the taxpayer. Failure to pay all taxes due to the State for a taxable period shall invalidate any amnesty granted under this Act. Amnesty shall be granted only if all amnesty conditions are satisfied by the taxpayer.
    Amnesty shall not be granted to taxpayers who are a party to any criminal investigation or to any civil or criminal litigation that is pending in any circuit court or appellate court or the Supreme Court of this State for nonpayment, delinquency, or fraud in relation to any State tax imposed by any law of the State of Illinois.
    Voluntary payments made under this Act shall be made by cash, check, guaranteed remittance, or ACH debit.
    The Department shall adopt rules as necessary to implement the provisions of this Act.
    Except as otherwise provided in this Section, all money collected under this Act that would otherwise be deposited into the General Revenue Fund shall be deposited as follows: (i) one‑half into the Common School Fund; (ii) one‑half into the General Revenue Fund. Two percent of all money collected under this Act shall be deposited by the State Treasurer into the Tax Compliance and Administration Fund and, subject to appropriation, shall be used by the Department to cover costs associated with the administration of this Act.
(Source: P.A. 93‑26, eff. 6‑20‑03.)

    (35 ILCS 745/905)
    Sec. 905. (Amendatory provisions; text omitted).
(Source: P.A. 93‑26, eff. 6‑20‑03; text omitted.)

    (35 ILCS 745/999)
    Sec. 999. Effective date. This Act takes effect upon becoming law.
(Source: P.A. 93‑26, eff. 6‑20‑03.)

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