Illinois Compiled Statutes 20 ILCS 2505/2505-640 – Collection of taxes of other states
Current as of: 2024 | Check for updates
|
Other versions
(a) The Department may enter into agreements with any other state for the reciprocal collection by the Department pursuant to the Reciprocal Tax Collection Act of taxes owed to that state and collection by the other state pursuant to a provision of its law similar to the Reciprocal Tax Collection Act of taxes owed to this State.
(b) An agreement under this Section shall contain provisions relating to:
(1) safeguards against the disclosure or
(b) An agreement under this Section shall contain provisions relating to:
Terms Used In Illinois Compiled Statutes 20 ILCS 2505/2505-640
- 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
- United States: may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14
(1) safeguards against the disclosure or
|
inappropriate use of any information that identifies, directly or indirectly, a particular taxpayer obtained or maintained pursuant to the agreement, or that is required to be kept confidential under the applicable laws of either state or of the United States; and
|
(2) a minimum threshold for the amount of taxes owed
|
by a taxpayer to a state that would trigger the operation of the agreement.
|