Illinois DOR Adopts Regulations Concerning State Tax Lien Registry

The Illinois Department of Revenue Nov. 6 adopted regulations to implement the provisions of the State Tax Lien Registration Act for individual income, corporate income, trust income, sales and use, excise, property, and estate tax purposes. The rules include measures providing: 1) the definitions of relevant terms, including “person,” “prohibited purpose,” and “registry;" 2) for the purchase of information appearing in the registry by subscription; and 3) the nonrefundable fee imposed on the purchase of registry information. The regulations took effect Oct. 20. [Ill. Dep’t of Revenue, Regs. Sections 720.100, 720.110, 720.120, 11/06/20 Ill. Reg.]

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