(35 ILCS 615/12a) (from Ch. 120, par. 467.27a)
Sec. 12a.
The Department may make, promulgate and enforce such
reasonable rules and regulations relating to the administration and
enforcement of this Act as may be deemed expedient.
Whenever notice to a taxpayer is required by this Act, such notice may
be given by United States certified or registered mail, addressed to the taxpayer
concerned at his last known address, and proof of such mailing shall be
sufficient for the purposes of this Act. In the case of a notice of
hearing, such notice shall be mailed not less than 7 days prior to
the day fixed for the hearing.
All hearings provided for in this Act with respect to a taxpayer having
his principal place of business in any of the several counties of this
State shall be held in the county wherein the taxpayer has his principal
place of business. If the taxpayer does not have his
principal place of business in this State, such hearings shall be held in
Sangamon County.
Whenever any proceeding provided by this Act has been begun by
the Department or by a person subject thereto and such person
thereafter dies or becomes a person under legal disability
before the proceeding
has been concluded, the legal representative of the deceased person or
person under legal disability shall notify the
Department of such death or legal disability. The legal representative,
as such, shall then be substituted
by the Department in place of and for the person. Within 20
days after notice to the legal representative of the time fixed for
that purpose, the proceeding may proceed in all respects
and with like
effect as though the person had not died or become a person under legal
disability.
(Source: P.A. 83-706.)
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