Illinois Compiled Statutes (Tax)
35 ILCS 130/8a
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 subject to the Illinois Independent Tax Tribunal Act of 2012
Sec. 8a. 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 subject to the Illinois Independent Tax Tribunal Act of 2012. (Source: P.A. 97-1129, eff. 8-28-12.)
Source: view the official text
Nearby sections (25 sections)
- 130/4b · (a) The Department may, in its discretion, upon application,…
- 130/4c · Secondary distributor's license
- 130/4d · Sales of cigarettes to and by retailers
- 130/4e · Sales of cigarettes to and by secondary distributors
- 130/4f · Manufacturer representatives
- 130/4g · Retailer's license
- 130/4h · Purchases of cigarettes by licensed retailers
- 130/4i · Applicant convictions
- 130/5 · Printing tax stamps
- 130/6 · Revocation, cancellation, or suspension of license
- 130/7 · The Department or any officer or employee of the Department…
- 130/8 · The Department may make, promulgate and enforce such reasonable…
- 130/8a · The Illinois Administrative Procedure Act is hereby expressly…
- 130/9 · Returns; remittance
- 130/9a · Examination and correction of returns
- 130/9b · Failure to file return; penalty; protest
- 130/9c · "Transporter" means any person transporting into or within…
- 130/9d · If it appears, after claim therefor filed with the Department,…
- 130/9e · Secondary distributors; reports
- 130/9f · Manufacturer representatives; reports
- 130/10 · The Department, or any officer or employee designated in…
- 130/10a · No person shall be excused from testifying or from producing…
- 130/10b · All information received by the Department from returns or…
- 130/11 · Every distributor of cigarettes, who is required to procure a…
- 130/11a · Secondary distributors; records