Ill. Admin. Code tit. 86, pt. 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE
- § 200.101 - Scope and Construction
- § 200.105 - Definitions
- § 200.107 - Hearing Offices
- § 200.110 - Appearances
- § 200.115 - Notice
- § 200.120 - Request For and Setting Hearings; Sufficient Protest
- § 200.125 - Discovery
- § 200.130 - Remedies/Compliance With Discovery
- § 200.135 - Informal Review
- § 200.137 - Settlements
- § 200.140 - Status and Pre-trial Conferences
- § 200.145 - Attendance of Witnesses
- § 200.150 - Stipulations
- § 200.155 - Evidence and Conduct of Hearings
- § 200.160 - Continuances
- § 200.162 - Office Dispositions
- § 200.165 - Recommendation of the Administrative Law Judge
- § 200.170 - Notice of Final Decision
- § 200.175 - Rehearings
- § 200.185 - Motion Practice
- § 200.190 - Withdrawal of Representation
- § 200.195 - The Administrative Record
- § 200.200 - Filing Procedures
- § 200.210 - Disqualification of an Administrative Law Judge
- § 200.215 - Ex Parte Communications
- § 200.220 - Equal Application of Regulations
- § 200.225 - Inspection and Publication of Hearing Decisions
Notes
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 Reg. 15224; Part repealed, new Part adopted at 13 Ill.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.
AUTHORITY: Implementing Sections 8, 9, 10 and 12 of the Retailers' Occupation Tax Act [35 ILCS 120] and Sections 908, 909, 910, 914, 915, 916 and 918 of the Illinois Income Tax Act [35 ILCS 5] and Sections 17, 18, 19, 21 and 25 of the Cigarette Use Tax Act [35 ILCS 135] and Sections 7, 8, 9a, 9b, 10 and 10a of the Cigarette Tax Act [35 ILCS 130] and Sections 8-5, 8-6, 8-7 and 8-8 of the Liquor Control Act of 1934 [235 ILCS 5] and authorized by Section 12 of the Retailers' Occupation Tax Act [35 ILCS 120] and Section 1401 of the Illinois Income Tax Act [5 ILCS 5] and Section 21 of the Cigarette Use Tax Act [35 ILCS 135] and Section 8 of the Cigarette Tax Act [35 ILCS 130] and Section 8-13 of the Liquor Control Act of 1934 [235 ILCS 5] and Section 39b20.1 of the Civil Administrative Code [20 ILCS 2502].
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