93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB6037

 

Introduced 2/6/2004, by Tom Cross

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 115/20a   from Ch. 120, par. 439.120a

    Amends the Service Occupation Tax Act. Makes a technical change in a Section concerning rules.


LRB093 17495 SJM 43164 b

 

 

A BILL FOR

 

HB6037 LRB093 17495 SJM 43164 b

1     AN ACT in relation to taxes.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Service Occupation Tax Act is amended by
5 changing Section 20a as follows:
 
6     (35 ILCS 115/20a)  (from Ch. 120, par. 439.120a)
7     Sec. 20a. Rules. The Illinois Administrative Procedure Act
8 is hereby expressly adopted and shall apply to all
9 administrative rules and procedures of the Department of
10 Revenue under this Act, except that (1) paragraph (b) of
11 Section 5-10 of the Illinois Administrative Procedure Act does
12 not apply to final orders, decisions and opinions of the
13 Department, (2) subparagraph (a)2 of Section 5-10 of the
14 Illinois Administrative Procedure Act does not apply to forms
15 established by the Department for use under this Act, and (3)
16 the provisions of Section 10-45 of the Illinois Administrative
17 Procedure Act regarding proposals for decision are excluded and
18 not applicable to the Department under this Act.
19 (Source: P.A. 88-45.)