(35 ILCS 5/1404) (from Ch. 120, par. 14-1404)
Sec. 1404.
Appointment of Secretary of State as Agent for Service of
Process.
(a) In general. Any person who incurs tax liability under this Act, and
who removes from this State or conceals his whereabouts, shall be deemed
thereby to appoint the Secretary of State of Illinois his agent for service
of process or notice in any judicial or administrative proceeding under
this Act. Such process or notice shall be served by the Department on the
Secretary of State by leaving, at the office of the Secretary of State at
least 15 days before the return day of such process or notice, a true and
certified copy thereof, and by sending to the taxpayer by registered or
certified mail, a like and true certified copy with an endorsement thereon
of the service upon said Secretary of State, addressed to such taxpayer
at his last known address.
(b) Validity. Service of process or notice in the manner and under the
circumstances provided in this section, shall be of the same force and validity
as if served upon the taxpayer personally within this State. Proof of such
service upon the taxpayer in this State through the Secretary of State,
his agent, and by mailing to the last known address of the taxpayer may
be made in such judicial or administrative proceeding by the affidavit of
the Director, or by his duly authorized representative who made such service,
with a copy of the process or notice that was so served attached to such affidavit.
(Source: P.A. 76-261.)
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