Date	Chamber	Action
1/11/2005	House	Session Sine Die

Statutes Amended In Order of Appearance

New Act

35 ILCS 735/3-2

from Ch. 120, par. 2603-2

35 ILCS 735/3-3

from Ch. 120, par. 2603-3

35 ILCS 735/3-4

from Ch. 120, par. 2603-4

35 ILCS 735/3-5

from Ch. 120, par. 2603-5

35 ILCS 735/3-6

from Ch. 120, par. 2603-6

35 ILCS 735/3-7.5

Synopsis As Introduced
Creates the Tax Delinquency Amnesty Act. Provides that the Department of Revenue shall establish a tax amnesty program for delinquent taxes required to be collected by the Department to run for a period from October 1, 2003 though November 30, 2003 and to cover any taxable period ending prior to July 1, 2002. The Department shall not collect any interest or penalties on those taxes or pursue the taxpayer either by civil suit or criminal prosecution for those taxes if amnesty is granted to the taxpayer. Excludes taxpayers who are a party to any criminal investigation or to any pending civil or criminal litigation concerning the tax liability. Requires the Department to adopt rules. Provides that the money collected under amnesty program (except for personal property tax replacement income tax collected) shall be deposited as follows: (i) one-half into the Common School Fund; (ii) one-half into the General Revenue Fund. Amends the Uniform Penalty and Interest Act. Provides that, if a taxpayer eligible for the amnesty program fails to satisfy the tax liability during the amnesty period, then the interest or penalty or both imposed by the Department on that tax liability shall be imposed in an amount that is 200% of the amount that would otherwise be imposed. Effective immediately

Actions 

Date	Chamber	Action
2/21/2003	House	Filed with the Clerk by Rep. Rosemary Kurtz
2/21/2003	House	First Reading
2/21/2003	House	Referred to Rules Committee
2/26/2003	House	Assigned to Executive Committee
3/11/2003	House	Motion to Suspend Rule 25 - Prevailed by Voice Vote
3/13/2003	House	Rule 19(a) / Re-referred to Rules Committee
1/11/2005	House	Session Sine Die

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