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91_HB2179
LRB9103295PTpk
1 AN ACT to amend the Service Occupation Tax Act by
2 changing Section 20a.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Service Occupation Tax Act is amended by
6 changing Section 20a as follows:
7 (35 ILCS 115/20a) (from Ch. 120, par. 439.120a)
8 Sec. 20a. Rules. The Illinois Administrative Procedure
9 Act is hereby expressly adopted and shall apply to all
10 administrative rules and procedures of the Department of
11 Revenue under this Act, except that (1) paragraph (b) of
12 Section 5-10 of the Illinois Administrative Procedure Act
13 does not apply to final orders, decisions and opinions of the
14 Department, (2) subparagraph (a)2 of Section 5-10 of the
15 Illinois Administrative Procedure Act does not apply to forms
16 established by the Department for use under this Act, and (3)
17 the provisions of Section 10-45 of the Illinois
18 Administrative Procedure Act regarding proposals for decision
19 are excluded and not applicable to the Department under this
20 Act.
21 (Source: P.A. 88-45.)