35 ILCS 5/ Illinois Income Tax Act.

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35 ILCS 5/Art. 12

(35 ILCS 5/Art. 12 heading) ARTICLE 12.

JUDICIAL REVIEW.

35 ILCS 5/1201

(35 ILCS 5/1201) (from Ch. 120, par. 12-1201)

Sec. 1201. Administrative Review Law; Illinois Independent Tax Tribunal Act of 2012.

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 actions of the Department referred to in Sections
908 (d) and 910 (d).  Such final actions shall constitute "administrative
decisions" as defined in Section 3-101 of the Code of Civil Procedure.

Notwithstanding any other provision of law, on and after July 1, 2013, the provisions of the Illinois Independent Tax Tribunal Act of 2012, and the rules adopted pursuant thereto, shall apply to and govern all proceedings for the judicial review of final  administrative decisions of the Department that are subject to that Act, as defined in Section 1-70 of the Illinois Independent Tax Tribunal Act of 2012.

(Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)

35 ILCS 5/1202

(35 ILCS 5/1202) (from Ch. 120, par. 12-1202)

Sec. 1202. Venue.

Except as otherwise provided in the Illinois Independent Tax Tribunal Act of 2012, the Circuit Court of the county wherein the taxpayer has his residence
or commercial domicile, or of Cook County in those cases where the taxpayer
does not have his residence or commercial domicile in this State, shall
have power to review all final administrative decisions of the Department
in administering the provisions of this Act.

(Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)

35 ILCS 5/1203

(35 ILCS 5/1203) (from Ch. 120, par. 12-1203)

Sec. 1203.

Service, Certification and Dismissal.

(a) Service. Service upon the Director or the Assistant Director of
summons issued in an action to review a final administrative decision of
the Department shall be service upon the Department.

(b) Certification. 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.

(c) Dismissal. If payment for such record is not made by the taxpayer
within 30 days after notice from the Department or the Attorney General of
the cost thereof, the court in which the proceeding is pending, on motion
of the Department, shall dismiss the complaint and shall enter judgment
against the taxpayer and in favor of the Department in accordance with the
final action of the Department, together with interest on any deficiency to
the date of entry of the judgment, and also for costs.

(Source: P.A. 76-261.)

35 ILCS 5/1204

(35 ILCS 5/1204) (from Ch. 120, par. 12-1204)

Sec. 1204.

Modification of Assessment.

An assessment reviewed under this Article shall be deemed confirmed or
abated consistent with the final decision in such proceeding.

(Source: P.A. 76-261.)