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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004 HB6036
Introduced 2/6/2004, by Tom Cross SYNOPSIS AS INTRODUCED: |
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35 ILCS 115/20a |
from Ch. 120, par. 439.120a |
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Amends the Service Occupation Tax Act. Makes a technical change
in a Section concerning rules.
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A BILL FOR
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HB6036 |
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LRB093 17496 SJM 43165 b |
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| AN ACT in relation to taxes.
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| Be it enacted by the People of the State of Illinois, |
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| represented in the General Assembly:
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| Section 5. The Service Occupation Tax Act is amended by |
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| changing
Section 20a as follows:
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| (35 ILCS 115/20a) (from Ch. 120, par. 439.120a)
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| Sec. 20a. Rules. The Illinois Administrative Procedure Act |
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| is hereby
expressly
adopted and shall apply to all |
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| administrative rules and procedures of the
Department of |
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| Revenue under this Act, except that (1) paragraph (b) of |
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| Section
5-10 of the Illinois Administrative Procedure Act does |
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| not apply to final
orders, decisions and opinions of the |
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| Department, (2) subparagraph (a)2 of
Section 5-10 of the |
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| Illinois Administrative Procedure Act does not apply to
forms |
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| established by the Department for use under this Act, and (3) |
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| the
provisions of Section 10-45 of the Illinois Administrative |
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| Procedure Act
regarding proposals for decision are excluded and |
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| not applicable to the
Department under this Act.
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| (Source: P.A. 88-45.)
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