86 Ill. Adm. Code 130.705 — Procedure in Disputed Cases Involving Certificates of Registration

# Procedure in Disputed Cases Involving Certificates of Registration

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 130 RETAILERS' OCCUPATION TAX SECTION 130.705 PROCEDURE IN DISPUTED CASES INVOLVING CERTIFICATES OF REGISTRATION

Section 130.705 Procedure in Disputed Cases Involving Certificates of Registration a) No certificate of registration shall be issued to any person who is in default to the State of Illinois for moneys due under the Retailers' Occupation Tax Act or under any other State tax law or municipal or county tax ordinance or resolution under which the certificate of registration that is issued to the applicant under the Retailers' Occupation Tax Act will permit the applicant to engage in business without registering separately under such other law, ordinance or resolution. [35 ILCS 120/2a] b) Any person aggrieved by any decision of the Department under Section 2a of the Retailers' Occupation Tax Act may within 20 days after notice of such decision, protest and request a hearing, whereupon the Department shall give notice to such person of the time and place fixed for such hearing and shall hold a hearing in conformity with the provisions of the Retailers' Occupation Tax Act and then issue its final administrative decision in the matter to such person. [35 ILCS 120/2a] c) In the absence of such a protest within 20 days, the Department's decision shall become final without any further determination being made or notice given. [35 ILCS 120/2a] (Source: Amended at 47 Ill. Reg. 19349, effective December 12, 2023)

Section 130.705 Procedure in Disputed Cases Involving Certificates of Registration

a) No certificate of registration shall be issued to any person who is in default to the State of Illinois for moneys due under the Retailers' Occupation Tax Act or under any other State tax law or municipal or county tax ordinance or resolution under which the certificate of registration that is issued to the applicant under the Retailers' Occupation Tax Act will permit the applicant to engage in business without registering separately under such other law, ordinance or resolution. [35 ILCS 120/2a]

b) Any person aggrieved by any decision of the Department under Section 2a of the Retailers' Occupation Tax Act may within 20 days after notice of such decision, protest and request a hearing, whereupon the Department shall give notice to such person of the time and place fixed for such hearing and shall hold a hearing in conformity with the provisions of the Retailers' Occupation Tax Act and then issue its final administrative decision in the matter to such person. [35 ILCS 120/2a]

c) In the absence of such a protest within 20 days, the Department's decision shall become final without any further determination being made or notice given. [35 ILCS 120/2a]

(Source: Amended at 47 Ill. Reg. 19349, effective December 12, 2023)