Illinois Compiled Statutes 35 ILCS 5 Illinois Income Tax Act. Section 1402

    (35 ILCS 5/1402) (from Ch. 120, par. 14-1402)

    Sec. 1402. Notice. 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.

(Source: P.A. 97-507, eff. 8-23-11.)

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Last modified: February 18, 2015