Illinois Compiled Statutes 305 ILCS 5/5C-6 – Administration; enforcement provisions
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(a) To the extent practicable, the Illinois Department shall administer and enforce this Article and collect the assessments, interest, and penalty assessments imposed under this Article, using procedures employed in its administration of this Code generally and, as it deems appropriate, in a manner similar to that in which the Department of Revenue administers and collects the retailers’ occupation tax pursuant to the Retailers’ Occupation Tax Act (“ROTA”). Instead of certificates of registration, the Illinois Department shall establish and maintain a listing of all care providers for persons with a developmental disability appearing in the licensing records of the Department of Public Health, which shall show each provider’s name, principal place of business, and the name and address of each care facility for persons with a developmental disability operated or maintained by the provider in this State. In addition, the following Retailers’ Occupation Tax Act provisions are incorporated by reference into this Section, except that the Illinois Department and its Director (rather than the Department of Revenue and its Director) and every care provider for persons with a developmental disability subject to assessment measured by adjusted gross developmentally disabled care revenue and to the return filing requirements of this Article (rather than persons subject to retailers’ occupation tax measured by gross receipts from the sale of tangible personal property at retail and to the return filing requirements of ROTA) shall have the powers, duties, and rights specified in these ROTA provisions, as modified in this Section or by the Illinois Department in a manner consistent with this Article and except as manifestly inconsistent with the other provisions of this Article:
(1) ROTA, Section 4 (examination of return; notice of
(1) ROTA, Section 4 (examination of return; notice of
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correction; evidence; limitations; protest and hearing), except that (i) the Illinois Department shall issue notices of assessment liability (rather than notices of tax liability as provided in ROTA, Section 4); (ii) in the case of a fraudulent return or in the case of an extended period agreed to by the Illinois Department and the care provider for persons with a developmental disability before the expiration of the limitation period, no notice of assessment liability shall be issued more than 3 years after the later of the due date of the return required by Section 5C-5 or the date the return (or an amended return) was filed (rather within the period stated in ROTA, Section 4); and (iii) the penalty provisions of ROTA, Section 4 shall not apply.
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(2) ROTA, Section 5 (failure to make return; failure
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to pay assessment), except that the penalty and interest provisions of ROTA, Section 5 shall not apply.
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(3) ROTA, Section 5a (lien; attachment; termination;
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notice; protest; review; release of lien; status of lien).
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(4) ROTA, Section 5b (State lien notices; State lien
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index; duties of recorder and registrar of titles).
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(5) ROTA, Section 5c (liens; certificate of release).
(6) ROTA, Section 5d (Department not required to
Terms Used In Illinois Compiled Statutes 305 ILCS 5/5C-6
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Care facility for persons with a developmental disability: means an intermediate care facility for the intellectually disabled within the meaning of Title XIX of the Social Security Act, whether public or private and whether organized for profit or not-for-profit, but shall not include any facility operated by the State. See Illinois Compiled Statutes 305 ILCS 5/5C-1
- Care provider for persons with a developmental disability: means a person conducting, operating, or maintaining a facility for persons with a developmental disability. See Illinois Compiled Statutes 305 ILCS 5/5C-1
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Personal property: All property that is not real property.
- State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14
(6) ROTA, Section 5d (Department not required to
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furnish bond; claim to property attached or levied upon).
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(7) ROTA, Section 5e (foreclosure on liens;
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enforcement).
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(8) ROTA, Section 5f (demand for payment; levy and
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sale of property; limitation).
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(9) ROTA, Section 5g (sale of property; redemption).
(10) ROTA, Section 5j (sales on transfers outside
(10) ROTA, Section 5j (sales on transfers outside
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usual course of business; report; payment of assessment; rights and duties of purchaser; penalty).
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(11) ROTA, Section 6 (erroneous payments; credit or
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refund), provided that (i) the Illinois Department may only apply an amount otherwise subject to credit or refund to a liability arising under this Article; (ii) except in the case of an extended period agreed to by the Illinois Department and the care provider for persons with a developmental disability prior to the expiration of this limitation period, a claim for credit or refund must be filed no more than 3 years after the due date of the return required by Section 5C-5 (rather than the time limitation stated in ROTA, Section 6); and (iii) credits or refunds shall not bear interest.
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(12) ROTA, Section 6a (claims for credit or refund).
(13) ROTA, Section 6b (tentative determination of
(13) ROTA, Section 6b (tentative determination of
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claim; notice; hearing; review), provided that a care provider for persons with a developmental disability or its representative shall have 60 days (rather than 20 days) within which to file a protest and request for hearing in response to a tentative determination of claim.
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(14) ROTA, Section 6c (finality of tentative
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determinations).
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(15) ROTA, Section 8 (investigations and hearings).
(16) ROTA, Section 9 (witness; immunity).
(17) ROTA, Section 10 (issuance of subpoenas;
(16) ROTA, Section 9 (witness; immunity).
(17) ROTA, Section 10 (issuance of subpoenas;
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attendance of witnesses; production of books and records).
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(18) ROTA, Section 11 (information confidential;
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exceptions).
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(19) ROTA, Section 12 (rules and regulations;
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hearing; appeals), except that a care provider for persons with a developmental disability shall not be required to file a bond or be subject to a lien in lieu thereof in order to seek court review under the Administrative Review Law of a final assessment or revised final assessment or the equivalent thereof issued by the Illinois Department under this Article.
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(b) In addition to any other remedy provided for and without sending a notice of assessment liability, the Illinois Department may collect an unpaid assessment by withholding, as payment of the assessment, reimbursements or other amounts otherwise payable by the Illinois Department to the provider.