Subject Index Taxation

On September 19, 2002, the Illinois Supreme Court held that the plaintiffs, a private citizen and a watchdog group, did not have standing to recover funds for Illinois taxpayers that were illegally received by employees of the Secretary of State's Office.

On April 15, 2002, the Illinois Housing Development Authority (authority) implemented new rules involving the administration of the affordable housing tax credit program in section 355 of the Illinois Administrative Code. 47 Ill Adm Code 355.

On March 15, 2002, the Illinois Department of Revenue (department) adopted a new amendment to section 180 of Illinois Administrative Code.

On January 24, 2002, the Illinois Department of Revenue (department) adopted new requirements to section 750 of the Illinois Administrative Code. 86 Ill Adm Code 750.

On October 1, 2001, the Illinois Department of Revenue (department) adopted amendments to section 130 of the Illinois Administrative Code. 86 Ill Adm Code 130.

Legislation signed by Gov. Ryan in August authorizes a deduction equal to a taxpayer's contribution to a Bright Start College Savings Program account.

On May 25, 2001, the Illinois Department of Revenue (department) adopted amendments to section 100 of the Illinois Administrative Code.

On March 15, 2001, the seventh circuit held that plaintiff's Fourth Amendment rights were violated when officials of the Illinois Department of Revenue seized property belonging to the plaintiff but not named in a search warrant, and held that the plain view doctrine did not protect defendants' actions.

On November 20, 2000, the Illinois Department of Revenue (department) adopted amendments to section 530 of the Illinois Administrative Code. 86 Ill Adm Code 530.

Gov. George H. Ryan signed the Local Government Taxpayers' Bill of Rights Act on July 7, 2000.

On October 26, 2000, the Supreme Court of Illinois affirmed the judgment of the appellate court which held that article IX of the Local Governmental and Governmental Employees Tort Immunity Act (Tort Immunity Act) (745 ILCS 10/9-101, et seq.) did not authorize the use of real estate taxes to fund equitable remedies ordered by the court.

Illinois taxpayers will pay less in penalties and interest as a result of amendments to the Uniform Penalty and Interest Act.

On July 26, 2000, the Illinois Department of Revenue adopted a new section to section 100 of the Illinois Administrative Code. 86 Ill Adm Code 100.

On April 19, 2000, the Illinois Department of Commerce and Community Affairs (department) adopted new rules to section 527 of the Illinois Administrative Code. 14 Ill Adm Code 527.

During one of the shortest sessions in recent history, the General Assembly answered Gov. George H. Ryan's call for tax cuts during a year in which most legislators find themselves on the election ballot in November.

On March 24, 2000, the Illinois Treasurer's Office adopted emergency rules to section 2500 of the Illinois Administrative Code. 23 Ill Adm Code 2500.

Calling the bill "one of the most important measures we have ever passed in Springfield," Gov. Ryan signed Public Act 91-700, which amends the Illinois Income Tax Act to establish the first state income tax credit for Illinois taxpayers.