SB 3685

Abstract

Amends the Property Tax Code. Provides that courses and training for the Certified Illinois Assessing Officer certificate shall be held in a manner and format deemed appropriate by the Department of Revenue (currently, required to be held at various convenient locations throughout the State). Removes a requirement that the hearing concerning the tentative equalization factor shall be held in either Chicago or Springfield. Effective January 1, 2023. House Floor Amendment No. 1 Adds reference to: 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 505/6 from Ch. 120, par. 422 35 ILCS 505/6a from Ch. 120, par. 422a Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill. Adds provisions amending the Motor Fuel Tax Law. In provisions allowing tax-free sales of dyed diesel fuel for non-highway purposes, provides that the sale must be made by the licensed distributor to the end user of the fuel who is not a licensed distributor (currently, someone who is not a licensed distributor). Adds provisions amending the Use Tax Act and the Retailers' Occupation Tax Act. Provides that, on and after January 1, 2023, returns for motor vehicles, watercraft, aircraft, and trailers that are required to be registered with an agency of the State are required to be filed electronically. Effective January 1, 2023, except that provisions amending the Motor Fuel Tax Law take effect upon becoming law.