(35 ILCS 635/27.40)
Sec. 27.40. Application of Illinois Administrative
Procedure Act. 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 (i) paragraph (b) of Section 5-10 of the
Administrative Procedure Act does not apply to final orders,
decisions, and opinions of the Department, (ii) subparagraph
(a)(ii) of Section 5-10 of the Administrative Procedure Act does
not apply to forms established by the Department for use under
this Act, and (iii) the provisions of Section 10-45 of the
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; 98-463, eff. 8-16-13.)
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