(35 ILCS 620/12)
(from Ch. 120, par. 479)
The Department may make, promulgate and enforce such
reasonable rules and regulations relating to the administration and
enforcement of this Act as may be deemed expedient.
Whenever notice to a taxpayer is required by this Act, such notice may
be given by United States certified or registered mail, addressed to the taxpayer
concerned at his or her last known address, and proof of such mailing shall be
sufficient for the purposes of this Act. In the case of a notice of
hearing, such notice shall be mailed not less than 7 days prior to the day
fixed for the hearing.
All hearings provided for in this Act with respect to a taxpayer having
his or her principal place of business in any of the several counties of this
State shall be held in the county wherein the taxpayer has his or her principal
place of business. If the taxpayer does not have his or her
principal place of business in this State, such hearings shall be held in
Notwithstanding any other provision of law, all hearings held before the Illinois Independent Tax Tribunal shall be held in accordance with the Illinois Independent Tax Tribunal Act of 2012.
Except with respect to matters under the jurisdiction of the Illinois Independent Tax Tribunal, the Circuit Court of the county wherein a hearing is held shall have
power to review all final administrative decisions of the Department in
administering this Act. If, however, the
administrative proceeding which is to be reviewed judicially is a claim for
refund proceeding commenced in accordance with Section 6 of this Act and
Section 2a of "An Act in relation to the payment and disposition of moneys
received by officers and employees of the State of Illinois by virtue of
their office or employment", approved June 9, 1911, as amended, the
Circuit Court having jurisdiction of the action for judicial review under
this Section and under the Administrative Review Law, as amended, shall
be the same court that entered the temporary restraining order or preliminary
injunction which is provided for in Section 2a of "An Act in relation
to the payment and disposition of moneys received by officers and employees
of the State of Illinois by virtue of their office or employment", and
which enables such claim proceeding to be processed and disposed of as a
claim for refund proceeding rather than as a claim for credit proceeding.
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.
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.
Service upon the Director or Assistant Director of the Department of
Revenue of summons issued in any action to review a final administrative
decision is service upon the Department. The Department shall certify
the record of its proceedings if the taxpayer pays to it the sum of
75¢ per page of testimony taken before the Department and 25¢ per page of
all other matters contained in such record, except that these charges may
be waived where the Department is satisfied that the aggrieved
party is a
poor person who cannot afford to pay such charges.
Whenever any proceeding provided by this Act is begun by the Department
or by a person subject thereto and such person thereafter dies or becomes
a person under legal disability before such proceeding
is concluded, the legal representative
of the deceased or the person under legal disability
shall notify the Department of such
death or legal disability. Such legal representative,
as such, shall then be
substituted by the Department for such person. Within 20 days after notice
to the legal representative of the time fixed for that purpose, the
proceeding may go forward in all respects and with like effect as though
the person had not died or become a person under legal disability.
(Source: P.A. 97-1129, eff. 8-28-12.)