(35 ILCS 105/12a) (from Ch. 120, par. 439.12a)
Sec. 12a.
Any non-resident of this State who accepts the privilege extended
by the laws of this State to non-residents of acting as a retailer
maintaining a place of business in this State within the meaning of Section
2 of this Act, and any resident of this State who incurs tax liability
under this Act as a seller and who subsequently removes from this State or
conceals his whereabouts, and any person (resident or non-resident) who
incurs tax liability under this Act as a user in this State and who removes
from this State or conceals his whereabouts, shall be deemed thereby to
appoint the Secretary of State of Illinois his agent for the service of
process or notice in any judicial or administrative proceeding under this
Act. Such process or notice shall be served by the Department on the
Secretary of State by leaving, at the office of the Secretary of State at
least 15 days before the return day of such process or notice, a true and
certified copy thereof, and by sending to the taxpayer by registered or
certified mail, postage prepaid, a like and true certified copy, with an
endorsement thereon of the service upon said Secretary of State, addressed
to such taxpayer at his last known address.
Service of process or notice in the manner provided for in this Section,
under the circumstances specified in this Section, shall be of the same
force and validity as if served upon the taxpayer personally within this
State. Proof of such service upon the taxpayer in this State through the
Secretary of State as his agent and by mailing to the last known address of
the taxpayer may be made in such judicial or administrative proceeding by
the affidavit of the Director of Revenue, or by his duly authorized
representative who made such service, with a copy of the process or notice
that was so served attached to such affidavit.
(Source: Laws 1961, p. 1945.)
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