Illinois Compiled Statutes (Tax)
35 ILCS 735/3-12
Appeal options
Sec. 3-12. Appeal options. The Department of Revenue shall include a statement of the appeal options available to the taxpayer, either by law or by departmental rule, for each penalty for late payment, penalty for failure to file a tax return on or before the due date for filing, and penalty for failure to file correct information returns. This Act is subject to the provisions of the Illinois Independent Tax Tribunal Act of 2012. (Source: P.A. 97-1129, eff. 8-28-12.) This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn ILGA.gov is better with cookies. ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies Accept & Continue
Source: view the official text
Nearby sections (18 sections)
- 735/3-2 · Interest
- 735/3-3 · Penalty for failure to file or pay
- 735/3-4 · Penalty for failure to file correct information returns
- 735/3-4.5 · Collection penalty
- 735/3-5 · Penalty for negligence
- 735/3-6 · Penalty for fraud
- 735/3-7 · Personal Liability Penalty
- 735/3-7.5 · Bad check penalty
- 735/3-8 · No penalties if reasonable cause exists
- 735/3-9 · Application of provisions
- 735/3-10 · Limitations
- 735/3-11 · Department and Taxpayer Study
- 735/3-12 · Appeal options
- 745/1 · Short title
- 745/5 · Definitions
- 745/10 · Amnesty program
- 745/905 · (Amendatory provisions; text omitted)
- 745/999 · Effective date