Illinois Compiled Statutes (Tax)
35 ILCS 5/1402 — Notice
Sec. 1402. Notice. Whenever notice is required by this Act, such notice may, if not otherwise provided, be given or issued by mailing it by first-class mail addressed to the person concerned at his last known address. Notice to a person who is under a legal disability or deceased, shall be mailed to his last known address or, if the Department has received notice of the existence of a fiduciary for such person or his estate, to such fiduciary. (Source: P.A. 97-507, eff. 8-23-11.)
Source: official text