(35 ILCS 520/25)
(from Ch. 120, par. 2175)
Administrative Procedure Act - Application.
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) subsection (b) of Section 5-10 of the Illinois
Administrative Procedure Act does not apply to final orders, decisions and
opinions of the Department; (2) paragraph 2 of subsection (a) 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.)