(35 ILCS 1010/1-75)

Sec. 1-75. Appeals.

(a) The taxpayer and the Department are entitled to judicial review of a final decision of the Tax Tribunal in the Illinois Appellate Court, in accordance with Section 3-113 of the Administrative Review Law.

(b) The record on judicial review shall include the decision of the Tax Tribunal, the stenographic transcript of the hearing before the Tax Tribunal, the pleadings and all exhibits and documents admitted into evidence.

(Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)