HB 3636

Abstract

Amends the Department of Revenue Law of the Civil Administration Code of Illinois to authorize the Department of Revenue to adopt rules requiring the electronic filing of certain tax returns. Amends the Illinois Income Tax Act. Authorizes spouses who file federal joint returns to file separate State returns. Amends various provisions concerning the joint and several liability of spouses who file joint returns. Provides that certain publicly traded partnerships may not claim a deduction for income distributable to an entity subject to the Personal Property Tax Replacement Income Tax. Amends the Use Tax Act. Requires purchasers to file a return and pay use tax on cigarettes within 30 days after acquiring the cigarettes (now, the tax must be paid by the last day of the month following the calendar month in which the cigarettes were purchased). Amends the Environmental Protection Act. Provides that, beginning on January 31, 2010, quarterly tax returns submitted by tire retailers are due by April 20, July 20, October 20, and January 20 of each year (now, returns are due by April 30, July 31, October 31, and January 31). Effective immediately.