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765 ILCS 1026/Art. 11

(765 ILCS 1026/Art. 11 heading)

ARTICLE 11. DETERMINATION OF LIABILITY; PUTATIVE HOLDER REMEDIES

(Source: P.A. 100-22, eff. 1-1-18.)

765 ILCS 1026/15-1101

(765 ILCS 1026/15-1101)

Sec. 15-1101. Informal conference.

(a) Not later than 30 days after receipt of a notice under Section 15-1011, the putative holder may request an informal conference with the administrator to review the determination. Except as otherwise provided in this Section, the administrator may designate an employee to act on behalf of the administrator.

(b) If a putative holder makes a timely request under subsection (a) for an informal conference:
(1) not later than 30 days after the date of the

request, the administrator shall set the time and place of the conference;

(2) the administrator shall give the putative holder

notice in a record of the time and place of the conference;

(3) the conference may be held in person, by

telephone, or by electronic means, as determined by the administrator;

(4) the request tolls the 90-day period under

Sections 15-1103 and 15-1104 until notice of a decision under paragraph (7) has been given to the putative holder or the putative holder withdraws the request for the conference;

(5) the conference may be postponed, adjourned, and

reconvened as the administrator determines appropriate;

(6) the administrator or administrator's designee

with the approval of the administrator may modify a determination made under Section 15-1011 or withdraw it; and

(7) the administrator shall issue a decision in a

record and provide a copy of the record to the putative holder and examiner not later than 30 days after the conference ends.

(c) A conference under subsection (b) is not an administrative remedy and is not a contested case subject to the Illinois Administrative Procedure Act. An oath is not required and rules of evidence do not apply in the conference.

(d) At a conference under subsection (b), the putative holder must be given an opportunity to confer informally with the administrator and the person that examined the records of the putative holder to:

(1) discuss the determination made under Section

15-1011; and

(2) present any issue concerning the validity of the

determination.

(e) If the administrator fails to act within the period prescribed in subsection (b)(1) or (7), the failure does not affect a right of the administrator, except that interest does not accrue on the amount for which the putative holder was determined to be liable under Section 15-1011 during the period in which the administrator failed to act until the earlier of:

(1) the date under Section 15-1103 the putative

holder initiates administrative review or files an action under Section 15-1104; or

(2) 90 days after the putative holder received notice

of the administrator's determination under Section 15-1011 if no review was initiated under Section 15-1103 and no action was filed under Section 15-1104.

(f) The administrator may hold an informal conference with a putative holder about a determination under Section 15-1011 without a request at any time before the putative holder initiates administrative review under Section 15-1102.

(g) Interest and penalties under Section 15-1204 continue to accrue on property not reported, paid, or delivered as required by this Act after the initiation, and during the pendency, of an informal conference under this Section.

(Source: P.A. 100-22, eff. 1-1-18.)

765 ILCS 1026/15-1102

(765 ILCS 1026/15-1102)

Sec. 15-1102. Administrative review.

(a) Not later than 90 days after receiving notice of the administrator's determination under Section 15-1011, or, if applicable and as provided in Section 15-1101(b)(4), after notice of a decision under 15-1101(b)(7) has been given to the putative holder or the putative holder has withdrawn the request for an informal conference, a putative holder may initiate a contested case under the Illinois Administrative Procedure Act for review of the administrator's determination.

(b) A final decision in an administrative proceeding initiated under subsection (a) is subject to judicial review under the Article III of Code of Civil Procedure.

(Source: P.A. 100-22, eff. 1-1-18.)