HB2579 Summary

• Amends the Department of Revenue Law to expand grounds for denying, refusing to issue, or revoking business registration certificates based on tax compliance failures of owners, partners, corporate officers, and LLC managers/members.

• Adds failure to file required tax returns on or before the due date (including extensions) as grounds for certificate denial or revocation, in addition to existing default for moneys due.

• Limits consideration of past-due tax liabilities to amounts established as final within 23 years prior to the Department's notice of refusal or revocation.

• Applies the expanded denial/revocation grounds to the Retailers' Occupation Tax Act and other tax and fee acts administered by the Department.