Ill. Admin. Code tit. 80, § 2120.790
Indemnification of State by Participants
Effective Sep 6, 200630 Ill. Reg. 15119AUTHORITY: Implementing Sections 105(h), 125, and 213(d) of the Internal Revenue Code (26 USC 105(h), 125, and 213(d)), Section 405-110 of the Civil Administrative Code of Illinois [20 ILCS 405/405-110], Section 30c of the State Finance Act [30 ILCS 105/30c], and Sections 3 and 9 of the State Employees Group Insurance Act of 1971 [5 ILCS 375/3 and 9] and authorized by Section 5-625 of the Civil Administrative Code of Illinois [20 ILCS 5/5-625].DEPARTMENT OF CENTRAL MANAGEMENT SERVICES
If any Participant receives reimbursements under Section 2120.520 or 2120.525 that are not for medical care expenses, the Participant shall indemnify and reimburse the State for any liability the State may incur for failure to withhold federal or state income tax or Social Security tax from the reimbursements.
(Source: Amended at 30 Ill. Reg. 15119, effective September 6, 2006)