(35 ILCS 115/13) (from Ch. 120, par. 439.113)
Sec. 13.
Any person (resident or non-resident) who incurs tax liability
under this Act as a serviceman in this State 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 the 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,
postage prepaid, 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.
Service of process or notice in the manner provided for in this Section,
under the circumstances specified 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 as 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 of Revenue, 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. 91-51, eff. 6-30-99.)
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