(35 ILCS 120/6c) (from Ch. 120, par. 445c)
Sec. 6c.
If a protest to the Department's Notice of Tentative Determination
of
Claim is not filed within 60 days and a request for a hearing
thereon is
not made as provided in Section 6b of this Act, the said Notice shall
thereupon become and operate as a Final Determination; and, if the
Department's Notice of Tentative Determination, upon becoming a Final
Determination, indicates no amount due to the claimant, or, upon issuance
of a credit memorandum or refund for the amount, if any, found by the
Department to be due, the claim in all its aspects shall be closed and no
longer open to protest, hearing, judicial review, or by any other
proceeding or action whatever, either before the Department or in any court
of this State. Claims for credit or refund hereunder must be filed with and
initially determined by the Department, the remedy herein provided being
exclusive; and no court shall have jurisdiction to determine the merits of
any claim except upon review as provided herein.
(Source: P.A. 90-491, eff. 1-1-98.)
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