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Illinois Compiled Statutes

35 ILCS 5/1201 (2026)

Administrative Review Law; Illinois Independent Tax Tribunal Act of 2012

✓ current as of May 2026
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(35 ILCS 5/1201) (from Ch. 120, par. 12-1201)
    Sec. 1201. Administrative Review Law; Illinois Independent Tax Tribunal Act of 2012. The provisions of the Administrative Review Law, and the rules adopted pursuant thereto, shall apply to and govern all proceedings for the judicial review of final actions of the Department referred to in Sections 908 (d) and 910 (d). Such final actions shall constitute "administrative decisions" as defined in Section 3-101 of the Code of Civil Procedure.
    Notwithstanding any other provision of law, on and after July 1, 2013, the provisions of the Illinois Independent Tax Tribunal Act of 2012, and the rules adopted pursuant thereto, shall apply to and govern all proceedings for the judicial review of final administrative decisions of the Department that are subject to that Act, as defined in Section 1-70 of the Illinois Independent Tax Tribunal Act of 2012.
(Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)

    
Notes of Decisions
Cited in 6 cases, 2002–2019 · leading case: Exelon Corp. v. Dep't of Revenue, 917 N.E.2d 899 (Ill. 2009).
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Exelon Corp. v. Dep't of Revenue, 917 N.E.2d 899 (Ill. 2009). · cites it 2× “35 ILCS 5/1201 (West 1994). In a case arising under the Administrative Review Law, we review the decision of the administrative agency, not the determination of the circuit court.”
Nat'l City Corp. & Subsidiaries v. Dep't of Revenue, 851 N.E.2d 224 (Ill. App. Ct. 2006). · cites it 2× “35 ILCS 5/1201 (West 2000). The protest procedures set forth under Article 9 of the Tax Act begin with the issuance of a notice of deficiency.”
AT&T Teleholdings, Inc. v. Dep't of Revenue, 2012 IL App (1st) 113053 (Ill. App. Ct. 2012). “(West 2010); 35 ILCS 5/1201(West 2010). While our review extends to all questions of law and fact presented by the record (735 ILCS 5/3-110 (West 2010)),”[i]n administrative cases, our role is to review the decision of the administrative agency, not the determination of the…”
Claxton v. United States (In Re Claxton), 273 B.R. 174 (Bankr. N.D. Ill. 2002). “A state income tax lien arises in favor of the state on the date the taxes are assessed and continues until the liability is satisfied or extinguished by the state’s failure to file a notice of lien within three years. 35 ILCS 5/1101 (b,d); In re Nowicki, 202 B.”
Nat'l City Corp. v. Dep't of Revenue (Ill. App. Ct. 2006). · cites it 2× “35 ILCS 5/1201 (West 2000). The protest procedures set forth under Article 9 of the Tax Act begin with the issuance of a notice of deficiency.”
Ford Motor Co. & Affiliates v. The Dep't of Revenue, 2019 IL App (1st) 172663 (Ill. App. Ct. 2019). “¶ 39 ANALYSIS ¶ 40 Section 1201 of the Income Tax Act (35 ILCS 5/1201 (West 2016)) provides that judicial review of the Director’s decision is governed by the Administrative Review Law (735 ILCS 5/3- 101 et seq.”
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