Illinois Statutes

§ 1408

Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 5/ Illinois Income Tax Act.·Art. Article 14 - Miscellaneous Provisions
Except as otherwise provided in the Illinois Independent Tax Tribunal Act of 2012, the Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions and opinions of the Department, (2) subparagraph (a)2 of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Act, and (3) the provisions of Section 10-45 of the Illinois Administrative Procedure Act regarding proposals for decision are excluded and not applicable to the Department under this Act.

Free access — add to your briefcase to read the full text and ask questions with AI

Illinois § 1408 — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

(Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)

Nearby Sections

15
View on official source ↗