Illinois Compiled Statutes 35 Revenue: Article 1 - Illinois Independent Tax Tribunal Act of 2012

• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 1-1
  Short title. This Act may be cited as the Illinois Independent Tax Tribunal Act of 2012. (Source: P.A. 97-1129, eff. 8-28-12.)
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 1-10
  Definitions. For the purposes of this Act: "Department" means the Department of Revenue. "Taxpayer" means a person who has received a protestable notice of assessment,...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 1-15
  Independent Tax Tribunal; establishment. (a) For the purpose of effectuating the policy declared in Section 1-5 of this Act, a State agency known as the...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 1-20
  Transfer of administrative record. If the taxpayer makes an election pursuant to Section 1-15 of this Act to remove a proceeding to the Tax Tribunal,...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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,...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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,...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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,...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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,...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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,...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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....
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 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...
• Illinois Independent Tax Tribunal Act of 2012. - 35 ILCS 1010, Section 1-100
  Confidentiality. All information received by the Tax Tribunal as a result of a hearing or investigation conducted under the provisions of this Act shall be...

Last modified: February 18, 2015