(20 ILCS 2515/3) (from Ch. 127, par. 2003)
Sec. 3.
Any written informal ruling, opinion or letter issued by the
Department in response to an inquiry or request for any opinion from any
person regarding the interpretation of, liability incurred under, coverage
of or applicability of any revenue laws administered by the Department shall
be maintained as a public record in the Department's principal office, and
made available for public inspection and copying. If the informal
ruling, opinion or letter contains trade secrets or other confidential information,
where possible the Department shall delete such information prior to its
being made available for public inspection. Whenever such
informal ruling, opinion or letter contains any policy of general applicability,
the Department shall formulate and adopt such policy as a rule in accordance
with the provisions of The Illinois Administrative Procedure Act.
(Source: P.A. 82-727.)
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