(35 ILCS 630/16) (from Ch. 120, par. 2016)
Sec. 16.
Except as otherwise provided in this Section with respect to the Illinois Independent Tax Tribunal, the circuit court of any county wherein a hearing is held
shall have power to review all final administrative decisions of the
Department in administering the provision of this Article: Provided that if
the administrative proceeding which is to be reviewed judicially is a claim
for refund proceeding commenced under this Article and Section 2a of "An Act in
relation to the payment and disposition of moneys received by officers and
employees of the State of Illinois by virtue of their office or
employment", approved June 9, 1911, as amended, the circuit court having
jurisdiction of the action for judicial review under this Section and under
the Administrative Review Law shall be the same court that entered the
temporary restraining order or preliminary injunction which is provided for
in Section 2a of "An Act in relation to the payment and disposition of
moneys received by officers and employees of the State of Illinois by
virtue of their office or employment", and which enables such claim
proceeding to be processed and disposed of as a claim for refund proceeding
rather than as a claim for credit proceeding.
Except as otherwise provided in this Section with respect to the Illinois Independent Tax Tribunal, the provisions of the Administrative Review Law, and the rules adopted
pursuant thereto, shall apply to and govern all proceedings for the
judicial review of final administrative decisions of the Department
hereunder. The term "administrative decision" is defined as in Section
3-101 of the Code of Civil Procedure.
The provisions of the Illinois Independent Tax Tribunal Act of 2012, and the rules adopted
pursuant thereto, shall apply to and govern all proceedings for the
judicial review of final administrative decisions of the Department that are subject to the jurisdiction of the Illinois Independent Tax Tribunal. Service upon the Director or Assistant Director of the Department of
Revenue of summons issued in any action to review a final administrative
decision shall be service upon the Department. The Department shall certify
the record of its proceedings if the taxpayer shall pay to it the sum of
75¢ per page of testimony taken before the Department and 25¢ per page of
all other matters contained in such record, except that these charges may
be waived where the Department is satisfied that the aggrieved party is a
poor person who cannot afford to pay such charges.
(Source: P.A. 97-1129, eff. 8-28-12.)
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