(35 ILCS 520/26)
(from Ch. 120, par. 2176)
Except as otherwise provided in this Section, the provisions of the
Administrative Review Law, and the rules adopted pursuant
thereto, shall apply to and govern all proceedings for the
judicial review of final administrative decisions of the
Department under this Act. The term "administrative decision"
is defined as in Section 3-101 of the Code of Civil Procedure.
The provisions of Section 12 of the Retailers' Occupation Tax Act
shall apply to dealers subject to this Act to the same extent
as if such provisions were included herein.
Notwithstanding any other provision of law, the provisions of the Illinois Independent Tax Tribunal Act of 2012, and the rules adopted pursuant
thereto, shall apply to and govern judicial review of final administrative decisions that are subject to the Illinois Independent Tax Tribunal Act of 2012.
(Source: P.A. 97-1129, eff. 8-28-12.)