SB2432ham001 102ND GENERAL ASSEMBLY

Rep. Greg Harris

Filed: 4/6/2022

 

 


 

 


 
10200SB2432ham001LRB102 16457 HLH 38771 a

1
AMENDMENT TO SENATE BILL 2432

2    AMENDMENT NO. ______. Amend Senate Bill 2432 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Service Occupation Tax Act is amended by
5changing Section 20a as follows:
 
6    (35 ILCS 115/20a)  (from Ch. 120, par. 439.120a)
7    Sec. 20a. The The Illinois Administrative Procedure Act is
8hereby expressly adopted and shall apply to all administrative
9rules and procedures of the Department of Revenue under this
10Act, except that (1) paragraph (b) of Section 5-10 of the
11Illinois Administrative Procedure Act does not apply to final
12orders, decisions and opinions of the Department, (2)
13subparagraph (a)2 of Section 5-10 of the Illinois
14Administrative Procedure Act does not apply to forms
15established by the Department for use under this Act, and (3)
16the provisions of Section 10-45 of the Illinois Administrative

 

 

10200SB2432ham001- 2 -LRB102 16457 HLH 38771 a

1Procedure Act regarding proposals for decision are excluded
2and not applicable to the Department under this Act to the
3extent Section 10-45 applies to hearings not otherwise
4delegated to the Illinois Independent Tax Tribunal.
5(Source: P.A. 97-1129, eff. 8-28-12.)".