35 ILCS 615/12c

(35 ILCS 615/12c) (from Ch. 120, par. 467.27c)

Sec. 12c.

The Illinois Administrative Procedure Act is hereby expressly
adopted and shall apply to all administrative rules and procedures of
the Department of Revenue under this Act, except that (1) paragraph (b)
of Section 5-10 of the Illinois Administrative Procedure Act does
not apply to final orders, decisions and opinions of the Department, (2)
subparagraph (a)2 of Section 5-10 of the Illinois Administrative
Procedure Act does not apply to forms established by the Department for use
under this Act, and (3) the provisions of Section 10-45 of the
Illinois Administrative Procedure Act regarding proposals for decision are
excluded and not applicable to the Department under this Act to the extent Section 10-45 applies to hearings not otherwise subject to the Illinois Independent Tax Tribunal Act of 2012.

(Source: P.A. 97-1129, eff. 8-28-12.)