093_HB1951eng

 
HB1951 Engrossed                     LRB093 08604 SJM 08832 b

 1        AN ACT in relation to 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.)