Bill Text: IL HB4997 | 2015-2016 | 99th General Assembly | Introduced
Bill Title: Amends the Illinois Independent Tax Tribunal Act of 2012. Adds the taxes imposed under the following Acts to the list of taxes over which Tribunal has jurisdiction: the Illinois Hydraulic Fracturing Tax Act; the Cannabis and Controlled Substances Tax Act; the Live Adult Entertainment Facility Surcharge Act; the County Motor Fuel Tax Law; certain provisions of the Illinois Vehicle Code; certain provisions of the Metropolitan Pier and Exposition Authority Act; certain provisions of the Environmental Protection Act; certain provisions of the Illinois Municipal Code; and the Drycleaner Environmental Response Trust Fund Act. Effective immediately.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2016-02-08 - Referred to Rules Committee [HB4997 Detail]
Download: Illinois-2015-HB4997-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Illinois Independent Tax Tribunal Act of | ||||||||||||||||||||||||
5 | 2012 is amended by changing Section 1-45 as follows:
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6 | (35 ILCS 1010/1-45)
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7 | Sec. 1-45. Jurisdiction of the Tax Tribunal. | ||||||||||||||||||||||||
8 | (a) Except as provided by the Constitution of the United | ||||||||||||||||||||||||
9 | States, the Constitution of the State of Illinois, or any | ||||||||||||||||||||||||
10 | statutes of this State, including, but not limited to, the | ||||||||||||||||||||||||
11 | State Officers and Employees Money Disposition Act, the Tax | ||||||||||||||||||||||||
12 | Tribunal shall have original jurisdiction over all | ||||||||||||||||||||||||
13 | determinations of the Department reflected on a Notice of | ||||||||||||||||||||||||
14 | Deficiency, Notice of Tax Liability, Notice of Claim Denial, or | ||||||||||||||||||||||||
15 | Notice of Penalty Liability issued under the Illinois Income | ||||||||||||||||||||||||
16 | Tax Act, the Use Tax Act, the Service Use Tax Act, the Service | ||||||||||||||||||||||||
17 | Occupation Tax Act, the Retailers' Occupation Tax Act, the | ||||||||||||||||||||||||
18 | Cigarette Tax Act, the Cigarette Use Tax Act, the Tobacco | ||||||||||||||||||||||||
19 | Products Tax Act of 1995, the Hotel Operators' Occupation Tax | ||||||||||||||||||||||||
20 | Act, the Motor Fuel Tax Law, the Automobile Renting Occupation | ||||||||||||||||||||||||
21 | and Use Tax Act, the Coin-Operated Amusement Device and | ||||||||||||||||||||||||
22 | Redemption Machine Tax Act, the Gas Revenue Tax Act, the Water | ||||||||||||||||||||||||
23 | Company Invested Capital Tax Act, the Telecommunications |
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1 | Excise Tax Act, the Telecommunications Infrastructure | ||||||
2 | Maintenance Fee Act, the Public Utilities Revenue Act, the | ||||||
3 | Electricity Excise Tax Law, the Aircraft Use Tax Law, the | ||||||
4 | Watercraft Use Tax Law, the Gas Use Tax Law, the Illinois | ||||||
5 | Hydraulic Fracturing Tax Act, the Cannabis and Controlled | ||||||
6 | Substances Tax Act, the Live Adult Entertainment Facility | ||||||
7 | Surcharge Act, the County Motor Fuel Tax Law, Section 3-1001 of | ||||||
8 | the Illinois Vehicle Code, Section 13 of the Metropolitan Pier | ||||||
9 | and Exposition Authority Act, Section 55.7 of the Environmental | ||||||
10 | Protection Act, Section 8-11-6b of the Illinois Municipal Code, | ||||||
11 | the Drycleaner Environmental Response Trust Fund Act, or the | ||||||
12 | Uniform Penalty and Interest Act. Jurisdiction of the Tax | ||||||
13 | Tribunal is limited to Notices of Tax Liability, Notices of | ||||||
14 | Deficiency, Notices of Claim Denial, and Notices of Penalty | ||||||
15 | Liability where the amount at issue in a notice, or the | ||||||
16 | aggregate amount at issue in multiple notices issued for the | ||||||
17 | same tax year or audit period, exceeds $15,000, exclusive of | ||||||
18 | penalties and interest. In notices solely asserting either an | ||||||
19 | interest or penalty assessment, or both, the Tax Tribunal shall | ||||||
20 | have jurisdiction over cases where the combined total of all | ||||||
21 | penalties or interest assessed exceeds $15,000. | ||||||
22 | (b) Except as otherwise permitted by this Act and by the | ||||||
23 | Constitution of the State of Illinois or otherwise by State | ||||||
24 | law, including, but not limited to, the State Officers and | ||||||
25 | Employees Money Disposition Act, no person shall contest any | ||||||
26 | matter within the jurisdiction of the Tax Tribunal in any |
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1 | action, suit, or proceeding in the circuit court or any other | ||||||
2 | court of the State. If a person attempts to do so, then such | ||||||
3 | action, suit, or proceeding shall be dismissed without | ||||||
4 | prejudice. The improper commencement of any action, suit, or | ||||||
5 | proceeding does not extend the time period for commencing a | ||||||
6 | proceeding in the Tax Tribunal. | ||||||
7 | (c) The Tax Tribunal may require the taxpayer to post a | ||||||
8 | bond equal to 25% of the liability at issue (1) upon motion of | ||||||
9 | the Department and a showing that (A) the taxpayer's action is | ||||||
10 | frivolous or legally insufficient or (B) the taxpayer is acting | ||||||
11 | primarily for the purpose of delaying the collection of tax or | ||||||
12 | prejudicing the ability ultimately to collect the tax, or (2) | ||||||
13 | if, at any time during the proceedings, it is determined by the | ||||||
14 | Tax Tribunal that the taxpayer is not pursuing the resolution | ||||||
15 | of the case with due diligence. If the Tax Tribunal finds in a | ||||||
16 | particular case that the taxpayer cannot procure and furnish a | ||||||
17 | satisfactory surety or sureties for the kind of bond required | ||||||
18 | herein, the Tax Tribunal may relieve the taxpayer of the | ||||||
19 | obligation of filing such bond, if, upon the timely application | ||||||
20 | for a lien in lieu thereof and accompanying proof therein | ||||||
21 | submitted, the Tax Tribunal is satisfied that any such lien | ||||||
22 | imposed would operate to secure the assessment in the manner | ||||||
23 | and to the degree as would a bond. The Tax Tribunal shall adopt | ||||||
24 | rules for the procedures to be used in securing a bond or lien | ||||||
25 | under this Section. | ||||||
26 | (d) If, with or after the filing of a timely petition, the |
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1 | taxpayer pays all or part of the tax or other amount in issue | ||||||
2 | before the Tax Tribunal has rendered a decision, the Tax | ||||||
3 | Tribunal shall treat the taxpayer's petition as a protest of a | ||||||
4 | denial of claim for refund of the amount so paid upon a written | ||||||
5 | motion filed by the taxpayer. | ||||||
6 | (e) The Tax Tribunal shall not have jurisdiction to review: | ||||||
7 | (1) any assessment made under the Property Tax Code; | ||||||
8 | (2) any decisions relating to the issuance or denial of | ||||||
9 | an exemption ruling for any entity claiming exemption from | ||||||
10 | any tax imposed under the Property Tax Code or any State | ||||||
11 | tax administered by the Department; | ||||||
12 | (3) a notice of proposed tax liability, notice of | ||||||
13 | proposed deficiency, or any other notice of proposed | ||||||
14 | assessment or notice of intent to take some action; | ||||||
15 | (4) any action or determination of the Department | ||||||
16 | regarding tax liabilities that have become finalized by | ||||||
17 | law, including but not limited to the issuance of liens, | ||||||
18 | levies, and revocations, suspensions, or denials of | ||||||
19 | licenses or certificates of registration or any other | ||||||
20 | collection activities; | ||||||
21 | (5) any proceedings of the Department's informal | ||||||
22 | administrative appeals function; and | ||||||
23 | (6) any challenge to an administrative subpoena issued | ||||||
24 | by the Department. | ||||||
25 | (f) The Tax Tribunal shall decide questions regarding the | ||||||
26 | constitutionality of statutes and rules adopted by the |
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1 | Department as applied to the taxpayer, but shall not have the | ||||||
2 | power to declare a statute or rule unconstitutional or | ||||||
3 | otherwise invalid on its face. A taxpayer challenging the | ||||||
4 | constitutionality of a statute or rule on its face may present | ||||||
5 | such challenge to the Tax Tribunal for the sole purpose of | ||||||
6 | making a record for review by the Illinois Appellate Court. | ||||||
7 | Failure to raise a constitutional issue regarding the | ||||||
8 | application of a statute or regulations to the taxpayer shall | ||||||
9 | not preclude the taxpayer or the Department from raising those | ||||||
10 | issues at the appellate court level.
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11 | (Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)
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12 | Section 99. Effective date. This Act takes effect upon | ||||||
13 | becoming law.
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