86 Ill. Adm. Code 210.135 — Decisions of the Board

# Decisions of the Board

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 210 BOARD OF APPEALS; VOLUNTARY DISCLOSURE SECTION 210.135 DECISIONS OF THE BOARD

Section 210.135 Decisions of the Board a) Decisions of the Board shall not take effect unless and until approved by the director. In giving such approval, the Director shall consider whether the petition was timely filed and whether the grounds stated by the taxpayer justify such relief as may have been recommended by the Board. b) Decisions made by the Board and approved by the Director are not subject to the provisions of the Administrative Review law (Ill. Rev. Stat. 1987, ch. 110, par. 3-101 et seq.) (Source: Added at 13 Ill. Reg. 6782, effective April 12, 1989)

Section 210.135 Decisions of the Board

a) Decisions of the Board shall not take effect unless and until approved by the director. In giving such approval, the Director shall consider whether the petition was timely filed and whether the grounds stated by the taxpayer justify such relief as may have been recommended by the Board.

b) Decisions made by the Board and approved by the Director are not subject to the provisions of the Administrative Review law (Ill. Rev. Stat. 1987, ch. 110, par. 3-101 et seq.)

(Source: Added at 13 Ill. Reg. 6782, effective April 12, 1989)