97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB2772

 

Introduced 1/18/2012, by Sen. John J. Cullerton

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 115/20a  from Ch. 120, par. 439.120a

    Amends the Service Occupation Tax Act. Makes a technical change in a Section concerning rules.


LRB097 16267 HLH 61420 b

 

 

A BILL FOR

 

SB2772LRB097 16267 HLH 61420 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Service Occupation Tax Act is amended by
5changing Section 20a as follows:
 
6    (35 ILCS 115/20a)  (from Ch. 120, par. 439.120a)
7    Sec. 20a. The The Illinois Administrative Procedure Act is
8hereby expressly adopted and shall apply to all administrative
9rules and procedures of the Department of Revenue under this
10Act, except that (1) paragraph (b) of Section 5-10 of the
11Illinois Administrative Procedure Act does not apply to final
12orders, decisions and opinions of the Department, (2)
13subparagraph (a)2 of Section 5-10 of the Illinois
14Administrative Procedure Act does not apply to forms
15established by the Department for use under this Act, and (3)
16the provisions of Section 10-45 of the Illinois Administrative
17Procedure Act regarding proposals for decision are excluded and
18not applicable to the Department under this Act.
19(Source: P.A. 88-45.)