Illinois Compiled Statutes (Tax)
35 ILCS 120/11a
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. 11a. 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)
- 120/5m · Building materials exemption; REV Illinois projects
- 120/5n · Building materials exemption; microchip and semiconductor…
- 120/6 · Credit memorandum or refund
- 120/6a · Claims for credit or refund shall be prepared and filed upon…
- 120/6b · As soon as practicable after a claim for credit or refund is…
- 120/6c · If a protest to the Department's Notice of Tentative…
- 120/6d · Deduction for uncollectible debt
- 120/7 · Every person engaged in the business of selling tangible…
- 120/8 · For the purpose of administering and enforcing the provisions…
- 120/9 · No person shall be excused from testifying or from producing…
- 120/10 · The Department or any officer or employee of the Department…
- 120/11 · All information received by the Department from returns filed…
- 120/11a · The Illinois Administrative Procedure Act is hereby expressly…
- 120/12 · The Department is authorized to make, promulgate and enforce…
- 120/13 · Criminal penalties
- 120/13.5 · (Repealed)
- 120/13.7 · Rulemaking
- 120/14 · This Act shall be known as the "Retailers' Occupation Tax Act"…
- 130/1 · For the purposes of this Act: "Brand Style" means a variety of…
- 130/2 · Tax imposed; rate; collection, payment, and distribution;…
- 130/3 · Affixing tax stamp; remitting tax to the Department
- 130/3-5 · Sunset of exemptions, credits, and deductions
- 130/3-10 · Cigarette enforcement
- 130/3-15 · (Repealed)
- 130/4 · Distributor's license