(415 ILCS 5/55.13)
(from Ch. 111 1/2, par. 1055.13)
The Department of Revenue may adopt and
enforce such reasonable rules and regulations relating to the
administration and enforcement of the fee imposed by Section 55.8 of this
Act as may be deemed expedient.
Whenever the Department of Revenue is required to provide notice to a
retailer under this Act, such notice may be personally served or given by
United States certified or registered mail, addressed to the retailer or
taxpayer concerned at his last known address, and proof of such mailing
shall be sufficient for the purposes of this Article. In the case of a
notice of hearing, such notice shall be mailed not less than 7 days prior
to the date fixed for the hearing.
All hearings provided by the Department of Revenue under this Act with
respect to or concerning a taxpayer having his or her principal place of
business in this State other than in Cook County shall be held at the
Department's office nearest to the location of the taxpayer's principal
place of business. If the taxpayer has his or her principal place of
business in Cook County, such hearing shall be held in Cook County. If the
taxpayer does not have his or her principal place of business in this
State, such hearing shall be held in Sangamon County.
Whenever any proceeding provided by this Act has been begun by the
Department of Revenue or by a person subject thereto and such person
thereafter dies or becomes a person under legal disability before the
proceeding has been concluded, the legal representative of the deceased
person or person under legal disability shall notify the Department of
Revenue of such death or legal disability. The legal representative, as
such, shall then be substituted by the Department of Revenue in place of and
for the person. Within 20 days after notice to the legal representative of
the time fixed for that purpose, the proceeding may proceed in all respects
and with like effect as though the person had not died or become a person
under legal disability.
(Source: P.A. 87-727.)