Amends the Department of Revenue Law of the Civil Administrative Code of Illinois and the Retailers' Occupation Tax Act. In provisions that allow the Department of Revenue to refuse to issue, reissue, or renew a certificate of registration, provides that a person is considered to be in default for moneys due if the amount was established as a final liability within the 23 years (currently, 20 years) prior to the date of the Department of Revenue's notice of refusal to issue or reissue the certificate of registration, permit, or license. Amends the Property Tax Code. Provides that the effective date of a pollution control facility certificate shall be the date of the last submission of documentation that finalizes the application or the date of the construction of the facility, whichever is later. Creates the Property Tax Appeal Board Supplemental Fund. Provides that all filing fees collected by the Board shall be deposited in the Fund. Provides for the uses of moneys deposited in the Fund. Amends various tax Acts to provide that upon filing a claim for a credit or for a refund, if the statute of limitations will expire less than 12 months after the date a taxpayer files the claim for credit or refund, that will trigger an automatic 12-month extension of the statute of limitations for assessing additional tax due. Effective immediately.

Statutes affected:
Introduced: 20 ILCS 2505/2505, 20 ILCS 2505/39, 30 ILCS 105/5, 35 ILCS 5/905, 35 ILCS 105/21, 35 ILCS 115/19, 35 ILCS 120/2, 35 ILCS 120/6, 35 ILCS 128/1, 35 ILCS 130/9, 35 ILCS 135/14, 35 ILCS 200/11, 35 ILCS 200/16, 35 ILCS 610/6, 35 ILCS 615/6, 35 ILCS 620/6, 35 ILCS 625/6, 35 ILCS 630/10, 235 ILCS 5/8
Engrossed: 20 ILCS 2505/2505, 20 ILCS 2505/39, 30 ILCS 105/5, 35 ILCS 5/905, 35 ILCS 105/21, 35 ILCS 115/19, 35 ILCS 120/2, 35 ILCS 120/6, 35 ILCS 128/1, 35 ILCS 130/9, 35 ILCS 135/14, 35 ILCS 200/11, 35 ILCS 200/16, 35 ILCS 610/6, 35 ILCS 615/6, 35 ILCS 620/6, 35 ILCS 625/6, 35 ILCS 630/10, 235 ILCS 5/8
Enrolled: 20 ILCS 2505/2505, 20 ILCS 2505/39, 35 ILCS 5/211, 35 ILCS 5/303, 35 ILCS 5/304, 35 ILCS 5/710, 35 ILCS 5/902, 35 ILCS 5/905, 35 ILCS 105/21, 35 ILCS 115/19, 35 ILCS 120/2, 35 ILCS 120/6, 35 ILCS 128/1, 35 ILCS 130/9, 35 ILCS 135/14, 35 ILCS 143/10, 35 ILCS 610/6, 35 ILCS 615/6, 35 ILCS 620/6, 35 ILCS 625/6, 35 ILCS 630/10, 50 ILCS 355/5, 50 ILCS 355/10, 235 ILCS 5/8
Public Act: 20 ILCS 2505/2505, 20 ILCS 2505/39, 35 ILCS 5/211, 35 ILCS 5/303, 35 ILCS 5/304, 35 ILCS 5/710, 35 ILCS 5/902, 35 ILCS 5/905, 35 ILCS 105/21, 35 ILCS 115/19, 35 ILCS 120/2, 35 ILCS 120/6, 35 ILCS 128/1, 35 ILCS 130/9, 35 ILCS 135/14, 35 ILCS 143/10, 35 ILCS 610/6, 35 ILCS 615/6, 35 ILCS 620/6, 35 ILCS 625/6, 35 ILCS 630/10, 50 ILCS 355/5, 50 ILCS 355/10, 235 ILCS 5/8