TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 200 PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part Section 200.101 Scope and Construction Section 200.105 Definitions Section 200.107 Hearing Offices Section 200.110 Appearances Section 200.115 Notice Section 200.120 Request For and Setting Hearings; Sufficient Protest Section 200.125 Discovery Section 200.130 Remedies/Compliance With Discovery Section 200.135 Informal Review Section 200.137 Settlements Section 200.140 Status and Pre-trial Conferences Section 200.145 Attendance of Witnesses Section 200.150 Stipulations Section 200.155 Evidence and Conduct of Hearings Section 200.160 Continuances Section 200.162 Office Dispositions Section 200.165 Recommendation of the Administrative Law Judge Section 200.170 Notice of Final Decision Section 200.175 Rehearings Section 200.185 Motion Practice Section 200.190 Withdrawal of Representation Section 200.195 The Administrative Record Section 200.200 Filing Procedures Section 200.210 Disqualification of an Administrative Law Judge Section 200.215 Ex Parte Communications Section 200.220 Equal Application of Regulations Section 200.225 Inspection and Publication of Hearing Decisions

AUTHORITY: Implementing Sections 8, 9, 10 and 12 of the Retailers' Occupation Tax Act [35 ILCS 120/8, 9, 10 and 12] and Sections 908, 909, 910, 914, 915, 916 and 918 of the Illinois Income Tax Act [35 ILCS 5/908, 909, 910, 914, 915, 916 and 918] and Sections 17, 18, 19, 21 and 25 of the Cigarette Use Tax Act [35 ILCS 135/16, 17, 18, 21 and 25] and Sections 7, 8, 9a, 9b, 10 and 10a of the Cigarette Tax Act [35 ILCS 130/7, 8, 9a, 9b, 10 and 10a] and Sections 8-5, 8-6, 8-7 and 8-8 of the Liquor Control Act of 1934 [235 ILCS 5/8-5, 8-6, 8-7 and 8-8] and authorized by Section 12 of the Retailers' Occupation Tax Act [35 ILCS 120/12] and Section 1401 of the Illinois Income Tax Act [5 ILCS 5/1401] and Section 21 of the Cigarette Use Tax Act [35 ILCS 135/21] and Section 8 of the Cigarette Tax Act [35 ILCS 130/8] and Section 8-13 of the Liquor Control Act of 1934 [235 ILCS 5/8-13] and Section 39b20.1 of the Civil Administrative Code [20 ILCS 2502/39b20.1].

SOURCE: 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; amended at 43 Ill. Reg. 14689, effective January 1, 2020; amended at 45 Ill. Reg. 14488, effective November 4, 2021; amended at 48 Ill. Reg. 13834, effective August 27, 2024.