IL HB4362

Amends the Illinois Department of Revenue Sunshine Act to change the Department's obligation from "publishing" to "submitting for publication" quarterly indexes of informal rulings, opinions, and letters in the Illinois Register

Requires the Department to submit for publication an annual cumulative index of all informal rulings, opinions, and letters issued during the preceding calendar year by January 15 each year

Indexes must include a brief synopsis of each informal ruling, opinion, or letter along with information on how the public can access the documents

Cumulative index must be made available to the public at cost

Effective date: January 1, 2023