Illinois Compiled Statutes 35 ILCS 5 Illinois Income Tax Act. Section 1202

    (35 ILCS 5/1202) (from Ch. 120, par. 12-1202)

    Sec. 1202. Venue. Except as otherwise provided in the Illinois Independent Tax Tribunal Act of 2012, the Circuit Court of the county wherein the taxpayer has his residence or commercial domicile, or of Cook County in those cases where the taxpayer does not have his residence or commercial domicile in this State, shall have power to review all final administrative decisions of the Department in administering the provisions of this Act.

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

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Last modified: February 18, 2015