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| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB0523 Introduced 1/28/2015, by Sen. John J. Cullerton SYNOPSIS AS INTRODUCED:
| | 35 ILCS 115/20a | from Ch. 120, par. 439.120a |
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Amends the Service Occupation Tax Act. Makes a technical change
in a Section concerning rules.
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| | A BILL FOR |
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| | SB0523 | | LRB099 03077 HLH 23085 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Service Occupation Tax Act is amended by |
| 5 | | changing Section 20a as follows:
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| 6 | | (35 ILCS 115/20a) (from Ch. 120, par. 439.120a)
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| 7 | | Sec. 20a.
The
The Illinois Administrative Procedure Act is |
| 8 | | hereby expressly
adopted and shall apply to all administrative |
| 9 | | rules and procedures of the
Department of Revenue under this |
| 10 | | Act, except that (1) paragraph (b) of Section
5-10 of the |
| 11 | | Illinois Administrative Procedure Act does not apply to final
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| 12 | | orders, decisions and opinions of the Department, (2) |
| 13 | | subparagraph (a)2 of
Section 5-10 of the Illinois |
| 14 | | Administrative Procedure Act does not apply to
forms |
| 15 | | established by the Department for use under this Act, and (3) |
| 16 | | the
provisions of Section 10-45 of the Illinois Administrative |
| 17 | | Procedure Act
regarding proposals for decision are excluded and |
| 18 | | not applicable to the
Department under this Act to the extent |
| 19 | | Section 10-45 applies to hearings not otherwise delegated to |
| 20 | | the Illinois Independent Tax Tribunal. |
| 21 | | (Source: P.A. 97-1129, eff. 8-28-12.)
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