(35 ILCS 5/908) (from Ch. 120, par. 9-908)

Sec. 908. Procedure on protest.

(a) Time for protest.  Within 60 days (150 days if the taxpayer is
outside the United States) after the issuance of a notice of deficiency,
the taxpayer may file (i)  a protest against the proposed assessment with the Department or (ii) a petition with the Illinois Independent Tax Tribunal, as provided in this subsection (a).  Prior to July 1, 2013, a written protest against the
proposed assessment shall be filed with the Department in such form as the Department may by regulations
prescribe, setting forth the grounds on which such protest is based. If such a
protest is filed, the Department shall reconsider the proposed assessment
and, if the taxpayer has so requested, shall grant the taxpayer or his
authorized representative a hearing.

On and after July 1, 2013, all  protests of a notice of deficiency that are subject to the jurisdiction of the Illinois Independent Tax Tribunal shall be filed by petition pursuant to the Illinois Independent Tax Tribunal Act of 2012.

With respect to protests filed with the Department prior to July 1, 2013 that are otherwise subject to the jurisdiction of the Illinois Independent Tax Tribunal, the taxpayer may elect to be subject to the provisions of the Illinois Independent Tax Tribunal Act of 2012 at any time on or after July 1, 2013, but not later than 30 days after the date on which the protest was filed.  If made, the election shall be irrevocable.

(b) Notice of decision.  With respect to protests filed with the Department that are  not subject to the provisions of the Illinois Independent Tax Tribunal Act of 2012, as soon as practicable after such
reconsideration and hearing, if any, the Department shall issue a notice of
decision by mailing such notice by certified or registered mail. Such
notice shall set forth briefly the Department's findings of fact and the
basis of decision in each case decided in whole or in part adversely to the
taxpayer.

(c) Request for rehearing.  With respect to protests filed with the Department  that are  not subject to the provisions of the Illinois Independent Tax Tribunal Act of 2012, within 30 days after the mailing of a
notice of decision, the taxpayer may file with a Department a written
request for rehearing in such form as the Department may by regulations
prescribe, setting forth the grounds on which rehearing is requested. In
any such case, the Department shall, in its discretion, grant either a
rehearing or Departmental review unless, within 10 days of receipt of such
request, it shall issue a denial of such request by mailing such denial to
the taxpayer by certified or registered mail. If rehearing or Departmental
review is granted, as soon as practicable after such rehearing or
Departmental review, the Department shall issue a notice of final decision
as provided in subsection (b).

(d) Finality of decision.  If the taxpayer fails to file a timely protest or petition under subsection (a) of this Section, then the Department's notice of deficiency shall become a final assessment at the end of the 60th day after the date of issuance of the notice of deficiency (or the 150th day if the taxpayer is outside the United States). If the taxpayer files a protest with the Department, and the taxpayer does not elect to be subject to the provisions of the Illinois Independent Tax Tribunal Act of 2012, then the action of the Department on the
taxpayer's protest shall become final:

(1) 30 Days after issuance of a notice of decision as provided in
subsection (b); or

(2) if a timely request for rehearing was made, upon the issuance of a denial of such