(35 ILCS 110/13) (from Ch. 120, par. 439.43)
Sec. 13.
Any non-resident of this State who accepts the privilege extended
by the laws of this State to non-residents of acting as a serviceman
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
accountability under this Act as a serviceman 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. 1757.)
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