ILCS » Chapter 35 · Act 105
Illinois Compiled Statutes

35 ILCS 105/12b (2026)

The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions and opinions of the Department, (2) subparagraph (a)2 of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Act, and (3) the provisions of Section 10-45 of the Illinois Administrative Procedure Act regarding proposals for decision are excluded and not applicable to the Department under this Act to the extent Section 10-45 applies to hearings not otherwise delegated to the Illinois Independent Tax Tribunal

✓ current as of May 2026
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(35 ILCS 105/12b) (from Ch. 120, par. 439.12b)
    Sec. 12b. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions and opinions of the Department, (2) subparagraph (a)2 of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Act, and (3) the provisions of Section 10-45 of the Illinois Administrative Procedure Act regarding proposals for decision are excluded and not applicable to the Department under this Act to the extent Section 10-45 applies to hearings not otherwise delegated to the Illinois Independent Tax Tribunal.
(Source: P.A. 97-1129, eff. 8-28-12.)

    
Notes of Decisions
Cited in 1 case, 2009–2009 · leading case: Am. Airlines, Inc. v. Dep't of Revenue, 931 N.E.2d 666 (Ill. App. Ct. 2009).
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Am. Airlines, Inc. v. Dep't of Revenue, 931 N.E.2d 666 (Ill. App. Ct. 2009). “See 35 ILCS 105/12b (West 2006) (Section 12b of the UTA specifically provides that “[t]he Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department for Revenue under this Act”).”
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