ADMINISTRATIVE CODE TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 450 CIGARETTE USE TAX ACT SECTION 450.117 PROTEST PROCEDURES FOR CERTAIN PENALTIES
Section 450.117 Protest Procedures for Certain Penalties
Except as otherwise provided in this Part, any person aggrieved by any decision of the Department under this Part may, within 60 days after notice of the decision, protest in writing and request a hearing. Upon receiving a timely, written request for a hearing, the Department shall provide written notice of the date, time, and place of the hearing to the person requesting the hearing at least 20 days prior to the hearing date, shall hold a hearing in conformity with the provisions of this Part, and then issue its final administrative decision in the matter to that person. In the absence of a protest and request for a hearing within 60 days, the Department's decision shall become final without any further determination being made or notice given.
(Source: Added at 50 Ill. Reg. 8360, effective June 1, 2026) |