Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART511. ELECTRICITY EXCISE TAX LAW |
SUBPARTB. COLLECTION OF TAX BY DELIVERING SUPPLIERS |
§511.210. Delivering Supplier Registration
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a) Persons engaging in business in this State as delivering suppliers must register with the Department. Application for registration as a delivering supplier is made on Form RPU-3, Utility Tax Application for Registration.
b) Any person who is denied registration as a delivering supplier may, within 20 days after notice of such decision, protest and request a hearing, whereupon the Department shall give notice to such person of the time and place fixed for such hearing and shall hold a hearing in conformity with the provisions of the Law and then issue its final administrative decision in the matter to such person. In the absence of such a protest within 20 days, the Department's decision shall become final without any further determination being made or notice given. [35 ILCS 640/2-7.5]