410 ILCS 705/45-20

Current through Public Act 103-1056
Section 410 ILCS 705/45-20 - Violation of tax Acts; refusal, revocation, or suspension of license or agent identification card
(a) In addition to other grounds specified in this Act, the Department of Agriculture and Department of Financial and Professional Regulation, upon notification by the Department of Revenue, shall refuse the issuance or renewal of a license or agent identification card, or suspend or revoke the license or agent identification card, of any person, for any of the following violations of any tax Act administered by the Department of Revenue:
(1) Failure to file a tax return.
(2) The filing of a fraudulent return.
(3) Failure to pay all or part of any tax or penalty finally determined to be due.
(4) Failure to keep books and records.
(5) Failure to secure and display a certificate or sub-certificate of registration, if required.
(6) Willful violation of any rule or regulation of the Department relating to the administration and enforcement of tax liability.
(b) After all violations of any of items (1) through (6) of subsection (a) have been corrected or resolved, the Department shall, upon request of the applicant or, if not requested, may notify the entities listed in subsection (a) that the violations have been corrected or resolved. Upon receiving notice from the Department that a violation of any of items (1) through (6) of subsection (a) have been corrected or otherwise resolved to the Department of Revenue's satisfaction, the Department of Agriculture and the Department of Financial and Professional Regulation may issue or renew the license or agent identification card, or vacate an order of suspension or revocation.

410 ILCS 705/45-20

Added by P.A. 101-0027,§ 45-20, eff. 6/25/2019.