Section 1200.200  Procedures

a)         Rules will be proposed by the Director.  Members of the executive staff in consultation with their Divisions or Bureaus or on the recommendation of the Legal Services Bureau may suggest new rules and changes to existing rules. Proposed rules or rule amendments are drafted, or approved by the Legal Services Bureau.

b)         Interested persons may petition the Director to make, amend or repeal a rule.

1)         The petition shall be addressed:

            General Counsel

            Legal Services Bureau

            Department of Revenue

            101 West Jefferson Street, 5-500

            Springfield, Illinois 62794

2)         The petition shall contain a clear statement of reasons for the proposed rule, amendment or repeal and the exact language of the suggested new rule or amendment.

c)         Proposed rules and adopted rules are available for review on the Department's website at www.tax.illinois.gov.

d)         The Department submits a Regulatory Agenda for publication in the Illinois Register by January 1 and July 1 of each year.  The purpose of the Regulatory Agenda is to elicit public comments concerning rules which the Department is considering proposing but for which no notice of proposed rulemaking activity has been submitted to the Illinois Register.  The Regulatory Agenda is also available for review on the Department's website.

(Source:  Amended at 41 Ill. Reg. 6367, effective May 22, 2017)