TITLE 2: GOVERNMENTAL ORGANIZATION
SUBTITLE D: CODE DEPARTMENTS
CHAPTER XXI: DEPARTMENT OF REVENUE
PART 1201 ACCESS TO RECORDS OF THE DEPARTMENT OF REVENUE
SECTION 1201.470 ADMINISTRATIVE REVIEW


 

Section 1201.470  Administrative Review

 

A binding opinion issued by the Attorney General shall be considered a final decision of an administrative agency, for purposes of administrative review under the Administrative Review Law [735 ILCS 5/Art. III].  An action for administrative review of a binding opinion of the Attorney General shall be commenced in Cook County or Sangamon County.  An advisory opinion issued to the Agency shall not be considered a final decision of the Attorney General for purposes of this Section.  (Section 11.5 of FOIA)