New Illinois Law Implements the Illinois Independent Tax Tribunal

Plus:  New Local Case Law in Los Angeles, San Francisco.   Detail on Virginia Occupational License. 

Deloitte Tax Alerts notes new case law in Illinois and new local law in San Francisco and Los Angeles.  Also:   More on Virginia’s business, professional, and occupational license tax. 

On August 28, 2012, Illinois Governor Quinn signed into law House Bill 5192 (P.A. 97-1129) effectively amending and implementing P.A. 97-0636 which created the Illinois Independent Tax Tribunal ^[1]. The new law implements the Illinois Independent Tax Tribunal beginning on July 1, 2013 and provides guidance on the procedure to file protest with the Tax Tribunal.

This Tax Alert discusses  the Independent Tax Tribunal act in more detail.

Reports on new local case law are here:  

• An update regarding the San Francisco ballot measure seeking to replace the existing Payroll Expense Tax with a new gross receipts tax;
• An update regarding the ongoing reform of the Los Angeles Business Tax; and
• A special feature on the Virginia Business, Professional, and Occupational License Tax.