(35 ILCS 120/5i) (from Ch. 120, par. 444i)
Sec. 5i.
Any person who incurs tax liability under this Act, 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 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. 1918.)
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