Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 135/13

(35 ILCS 135/13) (from Ch. 120, par. 453.43)

Sec. 13. Examination and correction of return.

As soon as practicable
after any return is filed, the Department
shall examine such return and shall correct such return according to its
best judgment and information, which return so corrected by the Department
shall be prima facie correct and shall be prima facie evidence of the
correctness of the amount of tax due, as shown therein. Proof of such
correction by the Department may be made at any hearing before the
Department or in any legal proceeding by a reproduced copy of the
Department's record relating thereto in the name of the Department under
the certificate of the Director of Revenue. Such reproduced copy shall,
without further proof, be admitted into evidence before the Department or
in any legal proceeding and shall be prima facie proof of the correctness
of the amount of tax due, as shown therein. If the tax as fixed by the
Department is greater than the amount of the tax due under the return as
filed, the Department shall issue the person filing such return a notice of
tax liability for the amount of tax claimed by the Department to be due,
together with a penalty in an amount determined in accordance with
Sections 3-3, 3-5 and 3-6 of the Uniform Penalty and Interest Act. If,
in administering the provisions of this Act,
comparison of a return or returns of a distributor with the books, records
and inventories of such distributor discloses a deficiency which cannot be
allocated by the Department to a particular month or months, the Department
shall issue the distributor a notice of tax liability for the amount of tax
claimed by the Department to be due for a given period, but without any
obligation upon the Department to allocate such deficiency to any
particular month or months, together with a penalty in an amount
determined in accordance with Sections 3-3, 3-5 and 3-6 of the Uniform
Penalty and Interest Act, under which circumstances the aforesaid notice of
tax liability shall be prima facie correct and shall be prima facie
evidence of the correctness of the amount of tax due, as shown therein; and
proof of such correctness may be made in accordance with, and the
admissibility of a reproduced copy of such notice of tax liability shall be
governed by, all the provisions of this Act applicable to corrected returns.

If any person filing any return dies or becomes a person under legal
disability at any time before the Department issues its notice of tax
liability, such notice shall be issued to the administrator, executor or
other legal representative, as such, of such person.

Except as otherwise provided in this Section, if within 60 days after such notice of tax liability, the person
to whom
such notice is issued or his legal representative files a protest to such
notice of tax liability and requests a hearing thereon, the Department
shall give notice to such person or legal representative of the time and
place fixed for such hearing, and shall hold a hearing in conformity with
the provisions of this Act, and pursuant thereto shall issue a final
assessment to such person or legal representative for the amount found to
be due as a result of such hearing. Effective July 1, 2013, protests concerning matters that are subject to the jurisdiction of the Illinois Independent Tax Tribunal shall be filed with the Tribunal in accordance with the Illinois Independent Tax Tribunal Act of 2012, and hearings concerning those matters shall be held before the Tribunal in accordance with that Act.  With respect to protests filed with the Department prior to July 1, 2013 that would otherwise be subject to the jurisdiction of the Illinois Independent Tax Tribunal, the person filing the protest may elect to be subject to the provisions of the Illinois Independent Tax Tribunal Act of 2012 at any time on or after July 1, 2013, but not later than 30 days after the date on which the protest was filed.  If made, the election shall be irrevocable. If a protest to the notice of tax
liability and a request for a hearing thereon is not filed within the time allowed by law, such notice of tax liability shall
become final without the necessity of a final assessment being issued and
shall be deemed to be a final assessment.

Notwithstanding any other provisions of this Act, any amount paid as tax or in respect of tax paid under this Act shall be deemed assessed upon the date of receipt of payment.

(Source: P.A. 103-9, eff. 1-1-24.)