Illinois Compiled Statutes 35 ILCS 1010/1-10 – Definitions
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For the purposes of this Act:
“Department” means the Department of Revenue.
“Taxpayer” means a person who has received a protestable notice of assessment, a claim denial, or a protestable notice of penalty liability within the Tax Tribunal’s jurisdiction pursuant to Section 1-45 of this Act.
“Tax Tribunal” means the Illinois Independent Tax Tribunal established pursuant to Section 1-15 of this Act.
“Department” means the Department of Revenue.
Terms Used In Illinois Compiled Statutes 35 ILCS 1010/1-10
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
“Taxpayer” means a person who has received a protestable notice of assessment, a claim denial, or a protestable notice of penalty liability within the Tax Tribunal’s jurisdiction pursuant to Section 1-45 of this Act.
“Tax Tribunal” means the Illinois Independent Tax Tribunal established pursuant to Section 1-15 of this Act.