The Illinois Department of Revenue can enter into reciprocal tax collection agreements with other states. Participating states must have similar reciprocal agreement laws and enter into an agreement with Illinois. States which would like Illinois to provide collection services on its behalf must provide certification, at which point the Department of Revenue will collect the tax and deposit it into a reciprocal tax collection fund. Upon receiving notice of the claim, taxpayers have 60 days to file a written notice to protest the collection of some or all of the taxes. If this happens, the Department of Revenue is required to not collect the tax and to forward the protest to the state in which the claim was made to determine if the protest has merit. In other news, the period of time in which the Illinois Department of Revenue can bring court action to recover sales tax payments has been extended. The limitations period has been extended from two years to six years. (P.A. 96-1383 (H.B. 5781, Laws 2010, effective January 1, 2011).