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91_HB3195
LRB9110792REcd
1 AN ACT in relation to sales taxes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Service Occupation Tax Act is amended by
5 changing Section 20a as follows:
6 (35 ILCS 115/20a) (from Ch. 120, par. 439.120a)
7 Sec. 20a. Rules. The Illinois Administrative Procedure
8 Act is hereby expressly adopted and shall apply to all
9 administrative rules and procedures of the Department of
10 Revenue under this Act, except that (1) paragraph (b) of
11 Section 5-10 of the Illinois Administrative Procedure Act
12 does not apply to final orders, decisions and opinions of the
13 Department, (2) subparagraph (a)2 of Section 5-10 of the
14 Illinois Administrative Procedure Act does not apply to forms
15 established by the Department for use under this Act, and (3)
16 the provisions of Section 10-45 of the Illinois
17 Administrative Procedure Act regarding proposals for decision
18 are excluded and not applicable to the Department under this
19 Act.
20 (Source: P.A. 88-45.)