(35 ILCS 105/20) (from Ch. 120, par. 439.20)
Sec. 20.
As soon as practicable after a claim for credit or refund is filed, the
Department shall examine the same and determine the amount of credit or
refund to which the claimant or the claimant's legal representative, in the
event that the claimant shall have died or become a person under legal
disability, is entitled
and shall, by its Notice of Tentative Determination of Claim, notify the
claimant or his or her legal representative of such determination, which
determination shall be prima facie correct. Proof of such determination by
the Department may be made at any hearing before the Department or in any
legal proceeding by a reproduced copy of the Department's record relating
thereto, in the name of the Department under the certificate of the
Director of Revenue. Such reproduced copy shall, without further proof, be
admitted into evidence before the Department or in any legal proceeding and
shall be prima facie proof of the correctness of the Department's
determination, as shown therein. If such claimant, or the legal
representative of a deceased claimant or a claimant
who is a person under legal disability shall, within 60 days
after the Department's Notice of Tentative Determination of Claim, file a
protest thereto and request a hearing thereon, the Department shall give
notice to such claimant, or the legal representative of a deceased claimant,
or a claimant who is a person under legal disability
of the time and place fixed for such hearing, and
shall hold a hearing in conformity with the provisions of this Act. On and after July 1, 2013, protests concerning matters that are subject to the jurisdiction of the Illinois Independent Tax Tribunal shall be filed with the Tax Tribunal in accordance with the Illinois Independent Tax Tribunal Act of 2012, and hearings concerning those matters shall be held before the Tribunal in accordance with that Act. With respect to protests filed with the Department prior to July 1, 2013 that would otherwise be 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. The Department shall issue its Final Determination of the amount, if any,
found to be due as a result of a hearing before the Department or the Tribunal, to such claimant, or the legal
representative of a deceased claimant or a claimant
who is a person under legal disability.
If a protest to the Department's Notice of Tentative Determination of
Claim is not filed within 60 days and a request for a hearing
thereon is
not made as provided herein, the said Notice shall thereupon become and
operate as a Final Determination; and, if the Department's Notice of
Tentative Determination, upon becoming a Final Determination, indicates no
amount due to the claimant, or, upon issuance of a credit or refund for the
amount, if any, found by the Department to be due, the claim in all its
aspects shall be closed and no longer open to protest, hearing, judicial
review, or by any other proceeding or action whatever, either before the
Department or in any court of this State. Claims for credit or refund
hereunder must be filed with and initially determined by the Department,
the remedy herein provided being exclusive; and no court shall have
jurisdiction to determine the merits of any claim except upon review as
provided in this Act.
(Source: P.A. 97-1129, eff. 8-28-12.)
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