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TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE PART 210 BOARD OF APPEALS; VOLUNTARY DISCLOSURE SECTION 210.105 HEARINGS
Section 210.105 Hearings
Any relevant factual matter may be determined by the Board informally. If necessary to adequately develop the facts alleged to be grounds for relief, a hearing by a hearing officer, a Board Member, or the full Board may be held.
(Source: Amended at 17 Ill. Reg. 8860, effective June 2, 1993) |