Illinois Statutes
§ 1402 — Notice
Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 5/ Illinois Income Tax Act.·Art. Article 14 - Miscellaneous Provisions
Whenever notice is required by this Act, such notice may, if not otherwise provided, be given or issued by mailing it by first-class mail addressed to the person concerned at his last known address. Notice to a person who is under a legal disability or deceased, shall be mailed to his last known address or, if the Department has received notice of the existence of a fiduciary for such person or his estate, to such fiduciary.
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Legislative History
(Source: P.A. 97-507, eff. 8-23-11.)