Illinois Compiled Statutes (Tax)
35 ILCS 115/20a
The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions and opinions of the Department, (2) subparagraph (a)2 of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Act, and (3) the provisions of Section 10-45 of the Illinois Administrative Procedure Act regarding proposals for decision are excluded and not applicable to the Department under this Act to the extent Section 10-45 applies to hearings not otherwise delegated to the Illinois Independent Tax Tribunal
Sec. 20a. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions and opinions of the Department, (2) subparagraph (a)2 of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Act, and (3) the provisions of Section 10-45 of the Illinois Administrative Procedure Act regarding proposals for decision are excluded and not applicable to the Department under this Act to the extent Section 10-45 applies to hearings not otherwise delegated to the Illinois Independent Tax Tribunal. (Source: P.A. 97-1129, eff. 8-28-12.)
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Nearby sections (25 sections)
- 115/9 · Sec. 9
- 115/10a · Notwithstanding any other provision to the contrary, any…
- 115/11 · Every supplier required or authorized to collect taxes…
- 115/12 · Sec. 12
- 115/13 · Any person (resident or non-resident) who incurs tax liability…
- 115/15 · When the amount due is under $300, any person subject to the…
- 115/15.5 · (Repealed)
- 115/16 · The tax herein imposed shall be in addition to all other…
- 115/17 · If it shall appear that an amount of tax or penalty or…
- 115/18 · As soon as practicable after a claim for credit or refund is…
- 115/19 · As to any claim for credit or refund filed with the Department…
- 115/20 · If it is determined that the Department should issue a credit…
- 115/20a · The Illinois Administrative Procedure Act is hereby expressly…
- 115/21 · If any clause, sentence, Section, provision or part of this…
- 120/1 · Definitions
- 120/1.05 · Legislative intent; leases
- 120/1a · "Pollution control facilities" means any system, method,…
- 120/1a-1 · "Low sulfur dioxide emission coal fueled devices" means any…
- 120/1c · A person who is engaged in the business of leasing or renting…
- 120/1d · Sec. 1d
- 120/1e · Sec. 1e
- 120/1f · Except for High Impact Businesses, the exemption stated in…
- 120/1g · Application for exemption identification number
- 120/1h · Upon request made on or after July 1, 1987, the Department…
- 120/1i · High Impact Service Facility means a facility used primarily…