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(35 ILCS 130/9b)
(from Ch. 120, par. 453.9b)
Failure to file return; penalty; protest.
In case any person
who is required to file a return under this Act
fails to file such return, the Department shall determine the amount of tax
due from him according to its best judgment and information, which amount
so fixed by the Department shall be prima facie correct and shall be prima
facie evidence of the correctness of the amount of tax due, as shown in
such determination. Proof of such determination by the Department may be
made at any hearing before the Department or in any legal proceeding by a
reproduced copy of the Department's record relating thereto in the name of
the Department under the certificate of the Director of Revenue. Such
reproduced copy shall, without further proof, be admitted into evidence
before the Department or in any legal proceeding and shall be prima facie
proof of the correctness of the amount of tax due, as shown therein. The
Department shall issue such person a notice of tax liability for the amount
of tax claimed by the Department to be due, together with a penalty in
an amount determined in accordance with Sections 3-3, 3-5 and 3-6 of the
Uniform Penalty and Interest Act. If such person or the legal representative of
such person, within 60 days after such notice, files a protest to
notice of tax liability and requests a hearing thereon, the Department
shall give notice to such person or the legal representative of such person
of the time and place fixed for such hearing and shall hold a hearing in
conformity with the provisions of this Act, and pursuant thereto shall
issue a final assessment to such person or to the legal representative of
such person for the amount found to be due as a result of such hearing. Hearings to protest a notice of tax liability issued pursuant to this Section that are conducted as a result of a protest filed with the Illinois Independent Tax Tribunal on or after July 1, 2013 shall be conducted pursuant to the Illinois Independent Tax Tribunal Act of 2012. If
a protest to the notice of tax liability and a request for a hearing
thereon is not filed within 60 days after such notice of tax
such notice of tax liability shall become final without the necessity of a
final assessment being issued and shall be deemed to be a final assessment.
(Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)