Rep. Anthony DeLuca
Filed: 5/14/2015
 
 

 

 

 
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1
AMENDMENT TO SENATE BILL 507 




2    AMENDMENT NO. ______. Amend Senate Bill 507, AS AMENDED, 
3with reference to page and line numbers of House Amendment No. 
41, on page 5, immediately below line 6, by inserting the 
5following:

 
6    "Section 7. The Service Use Tax Act is amended  by changing 
7Section 12 as follows:
 



8    (35 ILCS 110/12)  (from Ch. 120, par. 439.42)



9    Sec. 12. Applicability of Retailers' Occupation Tax Act and 
10Uniform
Penalty and Interest Act.  All of the provisions of 
11Sections 1d, 1e, 1f, 1i,
1j, 1j.1, 1k, 1m,
1n, 1o, 2-6, 2-12, 
122-54, 2a, 2b, 2c, 3 (except as to the disposition by the 
13Department
of the
money collected under this Act), 4 (except 
14that the time limitation
provisions shall run from the date 
15when gross receipts are received), 5
(except that the time 
16limitation provisions on the issuance of notices of
tax 
 
 
09900SB0507ham002- 2 -LRB099 03049 HLH 35539 a

1liability shall run from the date when the tax is due rather 
2than from
the date when gross receipts are received and except 
3that in the case of a
failure to file a return required by this 
4Act, no notice of tax liability shall
be issued on and after 
5July 1 and January 1 covering tax due with that return
during 
6any month or period more than 6 years before that July 1 or 
7January
1, respectively), 5a, 5b, 5c, 5d, 5e, 5f, 5g,
5j, 5k, 
85l, 6d, 7, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax 
9Act which
are not inconsistent with this Act, and Section 3-7 
10of the Uniform
Penalty and Interest Act, shall apply, as far as 
11practicable, to
the subject matter of this Act to the same 
12extent as if such provisions
were included herein.

13(Source: P.A. 98-1098, eff. 8-26-14.)".