35 ILCS 640/2-14
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 640/ - Electricity Excise Tax Law.|Article 2 - Electricity Excise Tax Law

Sec. 2-14. Rules and regulations; hearing; review under  Administrative Review Law; death or incompetency of party.   The Department may make, promulgate and enforce such  reasonable rules and regulations relating to the  administration and enforcement of this Law as may be deemed  expedient.Whenever notice to a purchaser or to a delivering  supplier is required by this Law, such notice may be  personally served or given by United States certified or  registered mail, addressed to the purchaser or delivering  supplier concerned at his or her last known address, and proof  of such mailing shall be sufficient for the purposes of this Law.  In the case of a notice of hearing, the notice shall be  mailed not less than 21 days prior to the date fixed for the  hearing.All hearings provided for in this Law with respect to a  purchaser or to a delivering supplier having its principal  address or principal place of business in any of the several  counties of this State shall be held in the county wherein the  purchaser or delivering supplier has its principal address or  principal place of business.  If the purchaser or delivering  supplier does not have its principal address or principal  place of business in this State, such hearings shall be held  in Sangamon County.  Except as otherwise provided in this Section with respect to the Illinois Independent Tax Tribunal, the Circuit Court of any county wherein a  hearing is held shall have power to review all final  administrative decisions of the Department in administering  the provisions of this Law.  If, however, the administrative  proceeding which is to be reviewed judicially is a claim for  refund proceeding commenced in accordance with this Law and  Section 2a of the State Officers and Employees Money  Disposition Act, the Circuit Court having  jurisdiction of the action for judicial review under this  Section and under the Administrative Review Law  shall be the same court that entered the temporary restraining  order or preliminary injunction which is provided for in  Section 2a of the State Officers and Employees Money  Disposition Act and which enables such claim proceeding to be  processed and disposed of as a claim for refund proceeding  rather than as a claim for credit proceeding.Except as otherwise provided with respect to the Illinois Independent Tax Tribunal, the provisions of the Administrative Review Law, and the  rules adopted pursuant thereto, shall apply to and govern all  proceedings for the judicial review of final administrative  decisions of the Department hereunder.  The term  "administrative decision" is defined as in Section 3-101 of  the Code of Civil Procedure.The provisions of the Illinois Independent Tax Tribunal Act of 2012, and the rules adopted  pursuant thereto, shall apply to and govern all proceedings for the  judicial review of final administrative decisions of the Department that are subject to the jurisdiction of the Illinois Independent Tax Tribunal.Service upon the Director or Assistant Director of the  Department of Revenue of summons issued in any action to  review a final administrative decision is service upon the  Department.  The Department shall certify the record of its  proceedings if the person commencing such action shall pay to  it the sum of 75 cents per page of testimony taken before the  Department and 25 cents per page of all other matters  contained in such record, except that these charges may be  waived where the Department is satisfied that the aggrieved  party is a poor person who cannot afford to pay such charges.Whenever any proceeding provided by this Law has been  begun by the Department or by a person subject thereto and  such person thereafter dies or becomes a person under legal  disability before the proceeding has been concluded, the legal  representative of the deceased person or a person under legal  disability shall notify the Department of such death or legal  disability. The legal representative, as such, shall then be  substituted by the Department in place of and for the person.Within 20 days after notice to the legal representative of  the time fixed for that purpose, the proceeding may proceed in  all respects and with like effect as though the person had not  died or become a person under legal disability.  (Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)