Ill. Admin. Code tit. 86, pt. 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE

  1. § 200.101 - Scope and Construction
  2. § 200.105 - Definitions
  3. § 200.107 - Hearing Offices
  4. § 200.110 - Appearances
  5. § 200.115 - Notice
  6. § 200.120 - Request For and Setting Hearings; Sufficient Protest
  7. § 200.125 - Discovery
  8. § 200.130 - Remedies/Compliance With Discovery
  9. § 200.135 - Informal Review
  10. § 200.137 - Settlements
  11. § 200.140 - Status and Pre-trial Conferences
  12. § 200.145 - Attendance of Witnesses
  13. § 200.150 - Stipulations
  14. § 200.155 - Evidence and Conduct of Hearings
  15. § 200.160 - Continuances
  16. § 200.162 - Office Dispositions
  17. § 200.165 - Recommendation of the Administrative Law Judge
  18. § 200.170 - Notice of Final Decision
  19. § 200.175 - Rehearings
  20. § 200.185 - Motion Practice
  21. § 200.190 - Withdrawal of Representation
  22. § 200.195 - The Administrative Record
  23. § 200.200 - Filing Procedures
  24. § 200.210 - Disqualification of an Administrative Law Judge
  25. § 200.215 - Ex Parte Communications
  26. § 200.220 - Equal Application of Regulations
  27. § 200.225 - Inspection and Publication of Hearing Decisions

Notes

Ill. Admin. Code tit. 86, pt. 200

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 Reg. 15224; Part repealed, new Part adopted at 13 Ill.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 1/1/2020. Amended at 45 Ill. Reg. 14488, effective 11/4/2021. Amended at 48 Ill. Reg. 13834, effective 8/27/2024.

AUTHORITY: Implementing Sections 8, 9, 10 and 12 of the Retailers' Occupation Tax Act [35 ILCS 120/8, 9, 10 and 12] and Sections 908, 909, 910, 914, 915, 916 and 918 of the Illinois Income Tax Act [35 ILCS 5/908, 909, 910, 914, 915, 916 and 918] and Sections 17, 18, 19, 21 and 25 of the Cigarette Use Tax Act [35 ILCS 135/16, 17, 18, 21 and 25] and Sections 7, 8, 9a, 9b, 10 and 10a of the Cigarette Tax Act [35 ILCS 130/7, 8, 9a, 9b, 10 and 10a] and Sections 8-5, 8-6, 8-7 and 8-8 of the Liquor Control Act of 1934 [235 ILCS 5/8-5, 8-6, 8-7 and 8-8] and authorized by Section 12 of the Retailers' Occupation Tax Act [35 ILCS 120/12 ] and Section 1401 of the Illinois Income Tax Act [5 ILCS 5/1401] and Section 21 of the Cigarette Use Tax Act [35 ILCS 135/21 ] and Section 8 of the Cigarette Tax Act [35 ILCS 130/8 ] and Section 8-13 of the Liquor Control Act of 1934 [235 ILCS 5/8-13 ] and Section 39b20.1 of the Civil Administrative Code [20 ILCS 2502/39b20.1].

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