35 ILCS 635/27.30

(35 ILCS 635/27.30)

Sec. 27.30. Review under Administrative Review Law.

The Circuit
Court of the county wherein a hearing is held shall have power to
review all final administrative decisions of the Department in
administering the provisions of this Act: Provided that if the
administrative proceeding that is to be reviewed judicially is a
claim for refund proceeding commenced in accordance with this Act
and Section 2a of the State Officers and Employees Money
Disposition Act, 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 that is provided for in Section 2a of the State
Officers and Employees Money Disposition Act and that 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 telecommunications retailer 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; 98-463, eff. 8-16-13.)