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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART200. PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE |
| § 200.101. Scope and Construction |
| § 200.105. Definitions |
| § 200.107. Hearing Offices |
| § 200.110. Appearances |
| § 200.115. Notice |
| § 200.120. Request For and Setting Hearings; Sufficient Protest |
| § 200.125. Discovery |
| § 200.130. Remedies/Compliance With Discovery |
| § 200.135. Informal Review |
| § 200.137. Settlements |
| § 200.140. Status and Pre-trial Conferences |
| § 200.145. Attendance of Witnesses |
| § 200.150. Stipulations |
| § 200.155. Evidence and Conduct of Hearings |
| § 200.160. Continuances |
| § 200.162. Office Dispositions |
| § 200.165. Recommendation of the Administrative Law Judge |
| § 200.170. Notice of Final Decision |
| § 200.175. Rehearings |
| § 200.185. Motion Practice |
| § 200.190. Withdrawal of Representation |
| § 200.195. The Administrative Record |
| § 200.200. Filing Procedures |
| § 200.210. Disqualification of an Administrative Law Judge |
| § 200.215. Ex Parte Communications |
| § 200.220. Equal Application of Regulations |
| § 200.225. Inspection and Publication of Hearing Decisions |
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SOURCE: Retailers' Occupation Tax Hearings adopted December 23, 1937; amended at 6 Ill. Reg. 2856, effective March 3, 1982; codified at 6 Ill. Reg. 15224; Part repealed, new Part adopted at 13 Ill. Reg. 6789, effective April 12, 1989; amended at 15 Ill. Reg. 3518, effective February 21, 1991; amended at 20 Ill. Reg. 888, effective January 1, 1996; amended at 43 Ill. Reg. 14689, effective January 1, 2020; amended at 45 Ill. Reg. 14488, effective November 4, 2021.
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Notation
AUTHORITY: Implementing Sections 8, 9, 10 and 12 of the Retailers' Occupation Tax Act [35 ILCS 120] and Sections 908, 909, 910, 914, 915, 916 and 918 of the Illinois Income Tax Act [35 ILCS 5] and Sections 17, 18, 19, 21 and 25 of the Cigarette Use Tax Act [35 ILCS 135] and Sections 7, 8, 9a, 9b, 10 and 10a of the Cigarette Tax Act [35 ILCS 130] and Sections 8-5, 8-6, 8-7 and 8-8 of the Liquor Control Act of 1934 [235 ILCS 5] and authorized by Section 12 of the Retailers' Occupation Tax Act [35 ILCS 120] and Section 1401 of the Illinois Income Tax Act [5 ILCS 5] and Section 21 of the Cigarette Use Tax Act [35 ILCS 135] and Section 8 of the Cigarette Tax Act [35 ILCS 130] and Section 8-13 of the Liquor Control Act of 1934 [235 ILCS 5] and Section 39b20.1 of the Civil Administrative Code [20 ILCS 2502].