Chapter 35 — REVENUE

(35 ILCS 1010/1-25) Sec. 1-25. Judges; number; term of office; removal. (a) The Governor shall, with the advice and consent of the Senate, appoint a Chief Administrative Law Judge to be the executive of the Tax Tribunal. The Chief Administrative Law Judge shall serve a 5-year ter…

(35 ILCS 1010/1-30) Sec. 1-30. Judges; qualifications; prohibition against other gainful employment. (a) Each administrative law judge of the Tax Tribunal shall be a citizen of the United States and, during the period of his or her service, a resident of this State. No person may…

(35 ILCS 1010/1-35) Sec. 1-35. Principal office; locations; facilities. (a) The Tax Tribunal shall maintain its principal offices in both Sangamon County and Cook County, Illinois. (b) The Tax Tribunal shall conduct hearings at any of its offices. If the taxpayer does not have hi…

(35 ILCS 1010/1-40) Sec. 1-40. Appointment of clerk and reporter; expenditures of the Tax Tribunal. (a) The Tax Tribunal shall appoint a clerk and a reporter, and may appoint such other employees and make such other expenditures, including expenditures for libraries, publications…

(35 ILCS 1010/1-45) Sec. 1-45. Jurisdiction of the Tax Tribunal. (a) Except as provided by the Constitution of the United States, the Constitution of the State of Illinois, or any statutes of this State, including, but not limited to, the State Officers and Employees Money Dispos…

(35 ILCS 1010/1-5) Sec. 1-5. Statement of purpose. (a) To increase public confidence in the fairness of the State tax system, the State shall provide an independent administrative tribunal with tax expertise to resolve tax disputes between the Department of Revenue and taxpayers …

(35 ILCS 1010/1-50) Sec. 1-50. Pleadings. (a) A taxpayer may commence a proceeding in the Tax Tribunal by filing a petition protesting the Department's determination imposing a liability for tax, penalty, or interest, or denying a claim for refund or credit application. The petit…

(35 ILCS 1010/1-55) Sec. 1-55. Fees. (a) The Tax Tribunal shall impose a fee of $500 for the filing of petitions. (b) The Tax Tribunal may fix a fee, not in excess of the fees charged and collected by the clerk of the circuit courts, for comparing, or for preparing and comparing,…

(35 ILCS 1010/1-60) Sec. 1-60. Discovery and stipulation. (a) The parties to the proceeding shall comply with the Supreme Court Rules for Civil Proceedings in the Trial Court regarding Discovery, Requests for Admission, and Pre-Trial Procedure. (b) An administrative law judge or …

(35 ILCS 1010/1-63) Sec. 1-63. Mediation. At any point in the proceedings before the Tax Tribunal, but prior to the hearing under Section 1-65 of this Act, the parties may jointly petition the Tax Tribunal for mediation. The purpose of the mediation shall be to attempt to settle …

(35 ILCS 1010/1-65) Sec. 1-65. Hearings. (a) Proceedings before the Tax Tribunal shall be tried de novo. (b) Except as set forth in this Act or otherwise precluded by law, the Tax Tribunal shall take evidence, conduct hearings, rule on motions, and issue final decisions. (c) Hear…

(35 ILCS 1010/1-67) Sec. 1-67. Temporary suspension of proceedings. (a) If any party to a proceeding pending in the Tax Tribunal is also a defendant in a criminal case pending in any court in this State involving the same conduct as the case before the Tax Tribunal, then, upon mo…

(35 ILCS 1010/1-70) Sec. 1-70. Decisions. (a) The Tax Tribunal shall render its decision in writing, including in that writing a concise statement of the facts found and the conclusions of law reached. The Tax Tribunal's decision shall, subject to law, grant such relief, invoke s…

(35 ILCS 1010/1-75) Sec. 1-75. Appeals. (a) The taxpayer and the Department are entitled to judicial review of a final decision of the Tax Tribunal in the Illinois Appellate Court, in accordance with Section 3-113 of the Administrative Review Law. (b) The record on judicial revie…

(35 ILCS 1010/1-80) Sec. 1-80. Representation. (a) Appearances in proceedings conducted by the Tax Tribunal may be by the taxpayer or by an attorney admitted to practice in this State. The Tax Tribunal may allow an attorney who is not admitted to the practice of law in Illinois b…

(35 ILCS 1010/1-85) Sec. 1-85. Publication of decisions and electronic submission of documents. (a) The Tax Tribunal shall, within 180 days of the issuance of a decision, index and publish its final decision in such print or electronic form as it deems best adapted for public con…

(35 ILCS 1010/1-90) Sec. 1-90. Service of process and mailings. (a) Mailings by first class or certified or registered mail, postage prepaid, to the address of the taxpayer given on the taxpayer's petition, or to the address of the taxpayer's representative of record, if any, or …

(35 ILCS 1010/1-95) Sec. 1-95. Rules and forms. The Tax Tribunal is authorized to promulgate and adopt all reasonable rules and forms as may be necessary or appropriate to carry out the intent and purposes of this Act. Rules shall be adopted in accordance with the rulemaking proc…

(35 ILCS 1010/5-10) Sec. 5-10. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-100) Sec. 5-100. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-105) Sec. 5-105. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-110) Sec. 5-110. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-115) Sec. 5-115. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-120) Sec. 5-120. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-125) Sec. 5-125. The Illinois Independent Tax Tribunal Act is repealed. (Source: P.A. 97-1129, eff. 8-28-12.)

(35 ILCS 1010/5-15) Sec. 5-15. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-20) Sec. 5-20. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-25) Sec. 5-25. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-30) Sec. 5-30. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-35) Sec. 5-35. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-40) Sec. 5-40. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-45) Sec. 5-45. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-5) Sec. 5-5. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-50) Sec. 5-50. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-55) Sec. 5-55. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-60) Sec. 5-60. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-65) Sec. 5-65. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-70) Sec. 5-70. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-75) Sec. 5-75. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-80) Sec. 5-80. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-85) Sec. 5-85. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/5-90) Sec. 5-90. (Amendatory provisions; text omitted). (Source: P.A. 97-1129, eff. 8-28-12; text omitted.)

(35 ILCS 1010/97-997) Sec. 97-997. Inseverability. The provisions of this Act are mutually dependent and inseverable. If any provision is held invalid, then the entire Act, including all new and amendatory provisions, is invalid. (Source: P.A. 97-1129, eff. 8-28-12.)

(35 ILCS 1010/99-999) Sec. 99-999. Effective date. This Act takes effect upon becoming law. (Source: P.A. 97-1129, eff. 8-28-12.)