ILCS » Chapter 35 · Act 120
Illinois Compiled Statutes

35 ILCS 120/11a (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 120/11a) (from Ch. 120, par. 450a)
    Sec. 11a. 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 3 cases, 2000–2013 · leading case: The City of Kankakee v. Dep't of Revenue, 2013 IL App (3d) 120599 (Ill. App. Ct. 2013).
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The City of Kankakee v. Dep't of Revenue, 2013 IL App (3d) 120599 (Ill. App. Ct. 2013). “(West 2010) (see 35 ILCS 120/11a (West 2010))), and if administrative review did not apply, jurisdiction was proper under the court’s original jurisdiction.”
Tri-State Coach Lines, Inc. v. Metro. Pier & Exposition Auth., 732 N.E.2d 1137 (Ill. App. Ct. 2000). “Section 13(b) of the Act incorporates section 11 of the Retailers’ Occupation Tax Act (35 ILCS 120/11a (West 1996)), which expressly adopts the Administrative Review Law.”
Tri-State Coach Lines, Inc. v. Metro. Pier & Exposition Auth. (Ill. App. Ct. 2000). “Section 13(b) of the MPEA Act incorporates section 11 of the Retailers' Occupation Tax Act (35 ILCS 120/11a (West 1996)), which expressly adopts the Administrative Review Law.”
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