Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 130/8

(35 ILCS 130/8) (from Ch. 120, par. 453.8)

Sec. 8.

The Department may make, promulgate and enforce such
reasonable rules and regulations relating to the administration and
enforcement of this Act as may be deemed expedient.

Whenever notice is required by this Act, such notice may be given by
United States certified or registered mail, addressed to the person concerned at his
last known address, and proof of such mailing shall be sufficient for the
purposes of this Act.  Notice of any hearing provided for by this Act and held before the Department shall
be so given not less than 7 days prior to the day fixed for the hearing.

Hearings provided for in this Act, other than hearings before the Illinois Independent Tax Tribunal, shall be held:

(1) In Cook County, if the taxpayer's or licensee's

principal place of business is in that county;

(2) At the Department's office nearest the taxpayer's

or licensee's principal place of business, if the taxpayer's or licensee's principal place of business is in Illinois but outside Cook County;

(3) In Sangamon County, if the taxpayer's or

licensee's principal place of business is outside Illinois.

The Circuit Court of the County wherein the hearing is held has
power to review all final administrative decisions of the Department in
administering this Act.  The provisions of the Administrative Review Law,
and all amendments and
modifications thereof, and the rules adopted pursuant thereto, shall
apply to and govern all proceedings for the judicial review of final
administrative decisions of the Department under this Act.  The term
"administrative decision" is defined as in Section 3-101 of the Code of Civil Procedure.

Service upon the Director of Revenue or Assistant Director of Revenue
of summons issued in any action to review a final
administrative decision shall be service upon the Department.  The
Department shall certify the record of its proceedings if the distributor, secondary distributor, retailer, or manufacturer with authority to maintain manufacturer representatives pays to it the sum of 75¢ per page of testimony taken before the Department
and 25¢ per page of all other matters contained in such record, except that
these charges may be waived where the Department is satisfied that the aggrieved
party is a poor person who cannot afford to pay such charges.
Before the delivery of such record to the person applying for it, payment
of these charges must be made, and if
the record is not paid for within 30 days after notice that such record
is available, the
complaint may be dismissed by the court upon motion of the Department.

No stay order shall be entered by the Circuit Court unless the
distributor, secondary distributor, retailer, or manufacturer with authority to maintain manufacturer representatives files with the court a bond in an amount fixed and approved by
the court, to indemnify the State against all loss and injury which may be
sustained by it on account of the review proceedings and to secure all
costs which may be occasioned by such proceedings.

Whenever any proceeding provided by this Act is begun before the
Department, either by the Department or by a person subject to this Act,
and such person thereafter dies or becomes a person under legal disability
before such
proceeding is concluded, the legal representative of the deceased person
or of the person under legal disability shall notify
the Department of such death or legal disability.
Such legal representative, as such, shall then be substituted
by the Department for such person.  If the legal representative fails to
notify the Department of his or her appointment as such legal representative, the
Department may, upon its own motion, substitute such legal representative
in the proceeding pending before the Department for the person who died or
became a person under legal disability.

Hearings to contest an administrative decision under this Act conducted as a result of a protest filed with the Illinois Independent Tax Tribunal on or after July 1, 2013 shall be conducted pursuant to the provisions of the Illinois Independent Tax Tribunal Act of 2012.

(Source: P.A. 97-587, eff. 8-26-11; 97-1129, eff. 8-28-12; 98-1055, eff. 1-1-16.)