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
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 Reg. 15224; Part repealed, new Part adopted at 13 Ill.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.

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].