Section 130.705  Procedure in Disputed Cases Involving Financial Responsibility Requirements

a)         Any person aggrieved by any decision of the Department under this Regulation may, within 60 days after notice of such decision, protest and request a hearing, whereupon the Department shall give notice to such person of the time and place fixed for such hearing and shall hold a hearing in conformity with the provisions of the Retailers' Occupation Tax Act and then issue its final administrative decision in the matter to such person.

b)         In the absence of such a protest within 60 days, the Department's decision shall become final without any further determination being made or notice given.

(Source:  Amended at 24 Ill. Reg. 15104, effective October 2, 2000)