35 ILCS 1010/1-10

(35 ILCS 1010/1-10)

Sec. 1-10. Definitions. For the purposes of this Act:

"Department" means the Department of Revenue.

"Taxpayer" means a person who has received a protestable notice of assessment, a claim denial, or a protestable notice of penalty liability within the Tax Tribunal's jurisdiction pursuant to Section 1-45 of this Act.

"Tax Tribunal" means the Illinois Independent Tax Tribunal established pursuant to Section 1-15 of this Act.

(Source: P.A. 97-1129, eff. 8-28-12.)