Ill. Admin. Code tit. 86, § 450.130 - Protest Procedures
a) Any
person aggrieved by any decision of the Department under Section 4 of the Act
(denial of distributor's license) may, within 20 days after notice of the
decision,file a writtenprotest and request a hearing. (See 86 Ill. Adm. Code
200, Practice and Procedure for Hearing Before the Illinois Department of
Revenue.) Upon receiving awrittenrequest for a hearing, the Department shall
give notice to the person requesting the hearing of the time and place fixed
for the hearing and shall hold a hearing in conformity with the provisions of
the Act and then issue its final administrative decision in the matter to that
person . In the absence of awrittenprotest and request for a hearing within 20
days, the Department 's decision shall become final without any further
determination being made or notice given. (Section 4 of the Act )
b) Any distributor aggrieved by any decision
of the Department under Section 6 of the Act (revocation or suspension of
license) may, within 20 days after notice of the decision,file a writtenprotest
and request a hearing. (See 86 Ill. Adm. Code 200, Practice and Procedure for
Hearing Before the Illinois Department of Revenue.) Upon receiving
awrittenrequest for a hearing, the Department shall give notice in writing to
the distributor requesting the hearing that contains a statement of the charges
preferred against the distributor and that states the time and place fixed for
the hearing. The Department shall hold the hearing in conformity with the
provisions of the Act and then issue its final administrative decision in the
matter to the distributor. In the absence of awrittenprotest and request for a
hearing within 20 days, the Department 's decision shall become final without
any further determination being made or notice given. (Section 6 of the
Act )
c) Any person aggrieved by a
decision of the Department under Section 13 or 13a of the Act (examination and
correction of returns and failure to file a return) may, within 60 days after a
notice of tax liability, file a written protest and request a hearing (see 86
Ill. Adm. Code 200, Practice and Procedure for Hearings Before the Illinois
Department of Revenue). Upon receiving a written request for a hearing, the
Department shall give notice in writing to the distributor that states the time
and place fixed for the hearing. The Department shall hold the hearing in
conformity with the provisions of the Act and then issue its final
administrative decision in the matter to the distributor. In the absence of a
written protest and request for a hearing within 60 days after the issuance of
a notice of tax liability, the notice of tax liability shall become final
without any further determination being made or notice given. (Section 13 and
13a of the Act )
Notes
Amended at 27 Ill. Reg. 1647, effective January 15, 2003
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.