Illinois Department of Revenue Sunshine Act.

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(20 ILCS 2515/1) (from Ch. 127, par. 2001)

Sec. 1. Short title. This Act shall be known and may be cited as the "Illinois Department of Revenue Sunshine Act".

(Source: P.A. 82-727.)

 

(20 ILCS 2515/2) (from Ch. 127, par. 2002)

Sec. 2. Terms defined. For the purposes of this Act the terms set out in Sections 2.1 through 2.3 have the meanings ascribed to them in those Sections.

(Source: P.A. 82-727.)

 

(20 ILCS 2515/2.1) (from Ch. 127, par. 2002.1)

Sec. 2.1. "Department" means the Department of Revenue of the State of Illinois.

(Source: P.A. 82-727.)

 

(20 ILCS 2515/2.2) (from Ch. 127, par. 2002.2)

Sec. 2.2. "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, or a receiver, trustee, conservator, or other representative appointed by order of any court, or any city, town, county or other political subdivision in this State.

(Source: P.A. 82-727.)

 

(20 ILCS 2515/2.3) (from Ch. 127, par. 2002.3)

Sec. 2.3. "Revenue laws" means any statutes, rules or regulations administered or promulgated by the Department.

(Source: P.A. 97-464, eff. 10-15-11.)

 

(20 ILCS 2515/3) (from Ch. 127, par. 2003)

Sec. 3. Any written informal ruling, opinion or letter issued by the Department in response to an inquiry or request for any opinion from any person regarding the interpretation of, liability incurred under, coverage of or applicability of any revenue laws administered by the Department shall be maintained as a public record in the Department's principal office, and made available for public inspection and copying. If the informal ruling, opinion or letter contains trade secrets or other confidential information, where possible the Department shall delete such information prior to its being made available for public inspection. Whenever such informal ruling, opinion or letter contains any policy of general applicability, the Department shall formulate and adopt such policy as a rule in accordance with the provisions of The Illinois Administrative Procedure Act.

(Source: P.A. 82-727.)

 

(20 ILCS 2515/3.5)

Sec. 3.5. Instruction booklet; major revenue expenditures. The Department of Revenue must include within the instruction booklet that accompanies the income tax return a report from the Comptroller containing the following information:

  • (1) A summary of (i) the amount of revenue received by the State in the preceding fiscal year, (ii) the major categories of expenditures from that revenue accompanied by a general description of each major expenditure, and (iii) the general percentages of the revenue disbursed for the major expenditures.
  • (2) A further summary of (i) the amount of revenue received by the State under the Illinois Lottery Law in the preceding fiscal year, (ii) the major categories of expenditures from that revenue, including the amount distributed to the Common School Fund, accompanied by a general description of each major expenditure, and (iii) the general percentages of the revenue disbursed for the major expenditures.

(Source: P.A. 91-140, eff. 1-1-00.)

 

(20 ILCS 2515/4) (from Ch. 127, par. 2004)

Sec. 4. The Department shall publish quarterly in the Illinois Register an index of any informal rulings, opinions or letters issued by the department during the quarter and required to be made available by Section 3. The Department shall also publish on or before January 15, 1982, and annually thereafter, a cumulative index of all such informal rulings, opinions or letters issued by the Department during the preceding calendar year. The cumulative index shall be made available to the public at cost. Such indexes shall include a brief synopsis of each informal ruling, opinion or letter together with information on how the public may gain access to such document.

(Source: P.A. 82-727.)


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