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(35 ILCS 615/12)
(from Ch. 120, par. 467.27)
The Circuit Court of the county wherein a hearing is held shall
have power to review all final administrative decisions of the Department
in administering the provisions of this Act: Provided that if the
administrative proceeding which is to be reviewed judicially is a claim for
refund proceeding commenced in accordance with Section 6 of this Act and
Section 2a of "An Act in relation to the payment and disposition of moneys
received by officers and employees of the State of Illinois by virtue of
their office or employment", approved June 9, 1911, as amended, the
Circuit Court having jurisdiction of the action for judicial review under
this Section and under the Administrative Review Law, as amended, shall
be the same court that entered the temporary restraining order or preliminary
injunction which is provided for in Section 2a of "An Act in relation
to the payment and disposition of moneys received by officers and employees
of the State of Illinois by virtue of their office or employment", and
which enables such claim proceeding to be processed and disposed of as a
claim for refund proceeding rather than as a claim for credit proceeding.
Except as otherwise provided in this Section, 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 administrative decisions of the Department
hereunder. The term "administrative decision" is defined as in Section 3-101
of the Code of Civil Procedure.
Notwithstanding any other provision of law, the provisions of the Illinois Independent Tax Tribunal Act of 2012, and the rules adopted pursuant
thereto, shall apply to and govern judicial review of final administrative decisions that are subject to the Illinois Independent Tax Tribunal Act of 2012.
Service upon the Director or Assistant Director of the Department of
Revenue of summons issued in any action to review a final administrative
decision shall be service upon the Department. The Department shall certify
the record of its proceedings if the taxpayer shall pay 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.
(Source: P.A. 97-1129, eff. 8-28-12.)