Illinois Corporate Tax Data
Question 1-How is confidential data defined?
Detail Level:
Broad Mention
Citation:
35 Ill. Comp. Stat. §5/917
Relevant Language:
CHAPTER 35 - REVENUE, INCOME TAXES, ILLINOIS INCOME TAX ACT, ARTICLE 9 - PROCEDURE AND ADMINISTRATION, 35 ILCS 5/917 - CONFIDENTIALITY AND INFORMATION SHARING. (a) CONFIDENTIALITY. Except as provided in this Section, all information received by the Department from returns filed under this Act, or from any investigation conducted under the provisions of this Act, shall be confidential,...
Detail Level:
Broad Mention
Citation:
35 Ill.Comp.Stat.§120/11
Relevant Language:
CHAPTER 35 - REVENUE, USE AND OCCUPATION TAXES, RETAILER'S OCCUPATION TAX ACT, 35 ILCS 120/11 - CONFIDENTIALITY OF INFORMATION. All information received by the department from returns filed under this act, or from any investigation conducted under his Act, shall be confidential, except for official purposes, and any person who divulges any such information in any manner, except in accordance with a proper judicial order or as otherwise provided by law, shall be guilty of a Class B misdemeanor with a fine not to exceed $7,500...
Question 2-Who is authorized to disclose data?
Detail Level:
Broad Mention
Citation:
35 Ill. Comp. Stat. §120/11
Relevant Language:
CHAPTER 35 - REVENUE, USE AND OCCUPATION TAXES, RETAILERS' OCCUPATION TAX ACT, 35 ILCS 120/11 - CONFIDENTIALITY OF INFORMATION...Nothing in this Act prevents the Director of Revenue from divulging to the United States Government or the government of any other state, or any officer or agency thereof, for exclusively official purposes, information received by the Department in administering this Act, provided that such other governmental agency agrees to divulge requested tax information to the Department...The Department may make available to the Board of Trustees of any Metro East Mass Transit District information contained on transaction reporting returns required to be filed under Section 3 of this Act that report sales made within the boundary of the taxing authority of that Metro East Mass Transit District, as provided in Section 5.01 of the Local Mass Transit District Act. The disclosure shall be made pursuant to a written agreement between the Department and the Board of Trustees of a Metro East Mass Transit District, which is an official purpose within the meaning of this Section. The written agreement between the Department and the Board of Trustees of a Metro East Mass Transit District shall provide for reciprocity, limitations on access, disclosure, and procedures for requesting information. Information so provided shall be subject to all confidentiality provisions of this Section...The Director may make available to any State agency, including the Illinois Supreme Court, units of local government, and school districts, information regarding whether a bidder or contractor is an affiliate of a person who is not collecting and remitting Illinois Use taxes for the limited purpose of enforcing bidder and contractor certifications. The Director may also make available to the Secretary of State information that a limited liability company, which has filed articles of organization with the Secretary of State, or corporation which has been issued a certificate of incorporation by the Secretary of State has failed to file returns under this Act or pay the tax, penalty and interest shown therein, or has failed to pay any final assessment of tax, penalty or interest due under this Act. An assessment is final when all proceedings in court for review of such assessment have terminated or the time for the taking thereof has expired without such proceedings being instituted. The Director shall make available for public inspection in the Department's principal office and for publication, at cost, administrative decisions issued on or after January 1, 1995. These decisions are to be made available in a manner so that the following taxpayer information is not disclosed:
Detail Level:
Broad Mention
Citation:
35 Ill. Comp. Stat. §5/917
Relevant Language:
CHAPTER 35 - REVENUE, INCOME TAXES, ILLINOIS INCOME TAX ACT, ARTICLE 9 - PROCEDURE AND ADMINISTRATION, 35 ILCS 5/917 - CONFIDENTIALITY AND INFORMATION SHARING...(c) GOVERNMENTAL AGENCIES. The Director may make available to the Secretary of the Treasury of the United States or his delegate, or the proper officer or his delegate of any other state imposing a tax upon or measured by income, for exclusively official purposes, information received by the Department in the administration of this Act, but such permission shall be granted only if the United States or such other state, as the case may be,grants the Department substantially similar privileges.
Question 3-For what purposes may data be disclosed?
Detail Level:
Broad Mention
Citation:
35 Ill.Comp.Stat.§120/11
Relevant Language:
CHAPTER 35 - REVENUE, USE AND OCCUPATION TAXES, RETAILERS' OCCUPATION TAX ACT, §35 ILCS 120/11 - CONFIDENTIALITY OF INFORMATION. All information received by the Department from returns filed under this Act, or from any investigation conducted under this Act, shall be confidential, except for official purposes...Nothing in this Act prevents the Director of Revenue from divulging to the United States Government or the government of any other state, or any officer or agency thereof, for exclusively official purposes,information received by the Department in administering this Act, provided that such other governmental agency agrees to divulge requested tax information to the Department...
Question 4-To which parties may data be disclosed?
Detail Level:
Broad Mention
Citation:
35 Ill. Comp. Stat. §120/11
Relevant Language:
CHAPTER 35 - REVENUE, USE AND OCCUPATION TAXES, RETAILERS' OCCUPATION TAX ACT, 35 ILCS 120/11 - CONFIDENTIALITY OF INFORMATION. All information received by the department from returns filed under this act, or from any investigation conducted under this Act, shall be confidential, except for official purposes,and any person who divulges any such information in any manner, except in accordance with a proper judicial order or as otherwise provided by law, shall be guilty of a Class B misdemeanor with a fine not to exceed $7,500...
Detail Level:
Broad Mention
Citation:
35 Ill. Comp. Stat. §5/917
Relevant Language:
CHAPTER 35 - REVENUE, INCOME TAXES, ILLINOIS INCOME TAX ACT, ARTICLE 9 - PROCEDURE AND ADMINISTRATION, 35 ILCS 5/917 - CONFIDENTIALITY AND INFORMATION SHARING...(c)...The Director may make available to any State agency including the Illinois Supreme Court, which licenses persons to engage in any occupation, ...The Director may also make available to the Secretary of State information that a corporation which has been issued a certificate of incorporation by the Secretary of State has failed to file returns under this Act or pay the tax, penalty and interest shown therein, or has failed to pay any final assessment of tax, penalty or interest due under this Act.
Question 5-What specific data elements may be disclosed?
Detail Level:
Detailed Explanation
Citation:
35 Ill. Comp. Stat. §120/11
Relevant Language:
CHAPTER 35 - REVENUE, USE AND OCCUPATION TAXES, RETAILERS' OCCUPATION TAX ACT, 35 ILCS 120/11 - CONFIDENTIALITY OF INFORMATION...The furnishing of financial information to a municipality, upon request of the Chief Executive thereof, is an official purpose within the meaning of this Section, provided the municipality agrees in writing to the requirements of this Section. Information provided to municipalities under this paragraph shall be limited to: (1) the business name; (2) the business address; (3) net revenue distributed to the requesting municipality that is directly related to the requesting municipality's local share of the proceeds under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act,and the Retailers' Occupation Tax Act, and, if applicable, any locally imposed retailers'occupation tax or service occupation tax; and (4) a listing of all businesses within the requesting municipality by account identification number and address. On and after July 1, 2015, the furnishing of financial information to municipalities under this paragraph may be by electronic means... The Department may make available to the Board of Trustees of any Metro East Mass Transit District information contained on transaction reporting returns required to be filed under Section 3 of this Act that report sales made within the boundary of the taxing authority of that Metro East Mass Transit District, as provided in Section 5.01 of the Local Mass Transit District Act. The disclosure shall be made pursuant to a written agreement between the Department and the Board of Trustees of a Metro East Mass Transit District, which is an official purpose within the meaning of this Section. The written agreement between the Department and the Board of Trustees of a Metro East Mass Transit District shall provide for reciprocity,limitations on access, disclosure, and procedures for requesting information.Information so provided shall be subject to all confidentiality provisions of this Section... The Director may make available to any State agency, including the Illinois Supreme Court, units of local government, and school districts,information regarding whether a bidder or contractor is an affiliate of a person who is not collecting and remitting Illinois Use taxes for the limited purpose of enforcing bidder and contractor certifications. The Director may also make available to the Secretary of State information that a limited liability company, which has filed articles of organization with the Secretary of State, or corporation which has been issued a certificate of incorporation by the Secretary of State has failed to file returns under this Act or pay the tax, penalty and interest shown therein, or has failed to pay any final assessment of tax, penalty or interest due under this Act. An assessment is final when all proceedings in court for review of such assessment have terminated or the time for the taking thereof has expired without such proceedings being instituted.
Question 6-What type of data sharing agreement is required for data disclosure?
Detail Level:
Broad Mention
Citation:
35 Ill.Comp.Stat.§120/11
Relevant Language:
CHAPTER 35 - REVENUE, USE AND OCCUPATION TAXES, RETAILERS' OCCUPATION TAX ACT, 35 ILCS 120/11 - CONFIDENTIALITY OF INFORMATION...Nothing in this Act prevents the Director of Revenue from divulging to the United States Government or the government of any other state, or any officer or agency thereof, for exclusively official purposes, information received by the Department in administering this Act, provided that such other governmental agency agrees to divulge requested tax information to the Department...Information so provided shall be subject to all confidentiality provisions of this Section. The written agreement shall provide for reciprocity,limitations on access, disclosure, and procedures for requesting information.
Question 7-What safeguards are required for data disclosure?
Detail Level:
Detailed Explanation
Citation:
35 Ill.Comp.Stat.§120/11
Relevant Language:
CHAPTER 35 - REVENUE, USE AND OCCUPATION TAXES, RETAILERS' OCCUPATION TAX ACT, 35 ILCS 120/11...These decisions are to be made available in a manner so that the following taxpayer information is not disclosed: (1) The names, addresses, and identification numbers of the taxpayer, related entities, and employees. (2) At the sole discretion of the Director, trade secrets or other confidential information identified as such by the taxpayer, no later than 30 days after receipt of an administrative decision, by such means as the Department shall provide by rule.The Director shall determine the appropriate extent of the deletions allowed in paragraph (2). In the event the taxpayer does not submit deletions, the Director shall make only the deletions specified in paragraph (1)...
Question 8-What are the payment provisions for data disclosure?
Detail Level:
Not Addressed
Question 9-What are the penalties for violating disclosure rules?
Detail Level:
Detailed Explanation
Citation:
35 Ill.Comp.Stat.§120/11
Relevant Language:
CHAPTER 35 - REVENUE, USE AND OCCUPATION TAXES, RETAILERS' OCCUPATION TAX ACT, 35 ILCS 120/11 - CONFIDENTIALITY OF INFORMATION. All information received by the department from returns filed under this act, or from any investigation conducted under this Act, shall be confidential, except for official purposes, and any person who divulges any such information in any manner, except in accordance with a proper judicial order or as otherwise provided by law, shall be guilty of a Class B misdemeanor with a fine not to exceed $7,500.
Detail Level:
Broad Mention
Citation:
35 Ill.Comp.Stat.§5/917
Relevant Language:
CHAPTER 35 - REVENUE, INCOME TAXES, ILLINOIS INCOME TAX ACT, ARTICLE 9 - PROCEDURE AND ADMINISTRATION, 35 ILCS 5/917 - CONFIDENTIALITY AND INFORMATION SHARING. (a) CONFIDENTIALITY. Except as provided in this Section, all information received by the Department from returns filed under this Act, or from any investigation conducted under the provisions of this Act, shall be confidential, except for official purposes within the Department or pursuant to official procedures for collection of any State tax or pursuant to an investigation or audit by the Illinois State Scholarship Commission of a delinquent student loan or monetary award or enforcement of any civil or criminal penalty or sanction imposed by this Act or by another statute imposing a State tax, and any person who divulges any such information in any manner, except for such purposes and pursuant to order of the Director or in accordance with a proper judicial order, shall be guilty of a Class A misdemeanor. However, the provisions of this paragraph are not applicable to information furnished to (i) the Department of Healthcare and Family Services (formerly Department of Public Aid), State's Attorneys, and the Attorney General for child support enforcement purposes and (ii) a licensed attorney representing the taxpayer where an appeal or a protest has been filed on behalf of the taxpayer. If it is necessary to file information obtained pursuant to this Act in a child support enforcement proceeding, the information shall be filed under seal.
