ADMINISTRATIVE CODE TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 440 CIGARETTE TAX ACT
SECTION 440.217 PROTEST PROCEDURES FOR CERTAIN PENALTIES
Section
440.217 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. 8316,
effective June 1, 2026)
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