Illinois spells out in great detail the steps in the enforcement process for those who have a tax liability. Their "Taxpayer Bill for Rights" notes that Illinois has the authority to levy against, or seize real estate and personal property in order to pay past-due tax, penalty and interest. Such property can be sold within 20 days. Illinois can also file liens against real estate and personal property can levy against wages, requiring the tax-delinquent individual's employers to deduct up to 15% of the individual's wages to pay part-due taxes.