2023 Illinois Compiled Statutes 35 ILCS 735/3-12 – Appeal options
Current as of: 2023 | Check for updates
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The Department of Revenue shall include a statement of the appeal options available to the taxpayer, either by law or by departmental rule, for each penalty for late payment, penalty for failure to file a tax return on or before the due date for filing, and penalty for failure to file correct information returns. This Act is subject to the provisions of the Illinois Independent Tax Tribunal Act of 2012.