(415 ILCS 5/55.12) (from Ch. 111 1/2, par. 1055.12)
Sec. 55.12.
Review under Administrative Review Law.
The circuit court
of any county wherein a hearing is held shall have the power to review all
final administrative decisions of the Department of Revenue in
administering the fee imposed under Section 55.7. However, if the
administrative proceeding which is to be reviewed judicially is a claim for
refund proceeding commenced under this Act and Section 2a of the State
Officers and Employees Money Disposition Act, the circuit court having
jurisdiction over the action for judicial review under this Section and
under the Administrative Law shall be the same court that entered the
temporary restraining order or preliminary injunction which is provided for
in that Section 2a, and which enables the claim proceeding to be processed
and disposed of as a claim for refund proceeding other than as a claim for
credit proceeding.
The provisions of the Administrative Review Law, and the rules adopted
pursuant thereto, shall apply to and govern all proceeding for the judicial
review of final administrative decisions of the Department of Revenue
hereunder. The term "administrative decision" is defined as in Section
3-101 of the Code of Civil Procedure.
Service upon the Director or Assistant Director of the Department of
Revenue of summons issued in any action to review a final administrative
decision shall be service upon the Department of Revenue. The Department
of Revenue shall certify the record of its proceedings if the taxpayer
shall pay to it the sum of 75 cents per page of testimony taken before the
Department of Revenue and 25 cents per page of all other matters contained
in such record, except that these charges may be waived where the
Department of Revenue is satisfied that the aggrieved party is a poor person
who cannot afford to pay such charges.
(Source: P.A. 87-727.)
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