2023 Illinois Compiled Statutes › Chapter 35 - REVENUE › 35 ILCS 620/ - Public Utilities Revenue Act.

(35 ILCS 620/1) (from Ch. 120, par. 468)
Sec. 1. For the purposes of this Law:
"Consumer Price Index" means the Consumer Price Index For All Urban
Consumers for all items published by the United States Department of Labor;
provided that if this index no longer exists, the Department of Revenue shall
prescribe the use of a comparable, substitute index.
"Gross receipts" means the
consideration received for electricity distributed, supplied, furnished or
sold to persons for use or consumption and not for resale, and for all
services (including the transmission of electricity for an end-user)
rendered in connection therewith, and includes cash, services and property of
every kind or nature, and shall be determined without any deduction on account
of the cost of the service, product or commodity supplied, the cost of
materials used, labor or service costs, or any other expense whatsoever.
However, "gross receipts" shall not include receipts from:
(i) any minimum or other charge for electricity or     electric service where the customer has taken no kilowatt-hours of electricity;
(ii) any charge for a dishonored check;
(iii) any finance or credit charge, penalty or charge     for delayed payment, or discount for prompt payment;
(iv) any charge for reconnection of service or for     replacement or relocation of facilities;
(v) any advance or contribution in aid of     construction;
(vi) repair, inspection or servicing of equipment     located on customer premises;
(vii) leasing or rental of equipment, the leasing or     rental of which is not necessary to distributing, furnishing, supplying, selling or transporting electricity;
(viii) any sale to a customer if the taxpayer is     prohibited by federal or State constitution, treaty, convention, statute or court decision from recovering the related tax liability from such customer; and
(ix) any charges added to customers' bills pursuant     to the provisions of Section 9-221 or Section 9-222 of the Public Utilities Act, as amended, or any charges added to customers' bills by taxpayers who are not subject to rate regulation by the Illinois Commerce Commission for the purpose of recovering any of the tax liabilities or other amount specified in such provisions of such Act. In case credit is extended, the amount thereof shall be included only as and when payments are received.
"Gross receipts" shall not include consideration received from business
enterprises certified under Section 9-222.1 of the Public Utilities
Act, as amended, to the extent of such exemption and during the period of
time specified by the Department of Commerce and Economic Opportunity.
"Department" means the Department of Revenue of the State of Illinois.
"Director" means the Director of Revenue for the Department of
Revenue of the State of Illinois.
"Distributing electricity" means delivering electric energy to an end user
over facilities owned, leased, or controlled by the taxpayer.
"Taxpayer" for purposes of the tax on the distribution of electricity
imposed by this Act means an electric cooperative, an electric utility, or
an
alternative retail electric supplier (other than a person that is an
alternative retail electric supplier solely pursuant to subsection (e) of
Section 16-115 of the Public Utilities Act), as those terms are defined in the
Public
Utilities Act, engaged in the business of distributing electricity in this State for use or
consumption and
not for resale.
"Taxpayer" for purposes of the Public Utilities Revenue Tax means a person
engaged in the business of distributing, supplying, furnishing or selling
electricity for use or consumption and not for resale.
"Person" means any natural individual, firm, trust, estate, partnership,
association, joint stock company, joint adventure, corporation, limited
liability company, or a receiver, trustee, guardian or other representative
appointed by order of any court, or any city, town, county or other political
subdivision of this State.
"Invested capital"
in the case of an electric cooperative subject to the tax imposed by
Section
2a.1 means an amount equal
to the product determined by multiplying, (i) the average of the balances
at the beginning and end of the taxable period of the taxpayer's total equity
(including memberships, patronage capital, operating margins, non-operating
margins, other margins and other equities), as set forth on the balance
sheets included in the taxpayer's annual report to the United States Department
of Agriculture Rural Utilities Services
(established pursuant
to the federal Rural Electrification Act of 1936, as amended), by (ii) the
fraction determined under Sections 301 and 304(a) of the Illinois Income
Tax Act, as amended, for the taxable period.
"Taxable period" means each calendar year which ends after the
effective date
of this Act.  In the case of an electric
cooperative
subject to the tax imposed by Section 2a.1, "taxable period" means each
calendar year ending after the effective date of this Act and covered by
an annual report filed by the taxpayer with the United States Department
of Agriculture Rural Utilities Services.
(Source: P.A. 94-793, eff. 5-19-06.)
(35 ILCS 620/1a)
Sec. 1a. 
		Legislative Intent. 
		The General Assembly previously imposed a
tax on the invested capital of electric utilities to replace in part the
personal property tax that was abolished by the Illinois Constitution of 1970.
Subsequent to the enactment and imposition of the invested capital tax on
electric utilities, State and federal laws regulating the provision of
electricity have been enacted which provide for the restructuring of the
electric power industry into a competitive industry.  In response to this
restructuring, this amendatory Act of 1997 is intended to provide for a
replacement for the
invested capital tax on electric utilities, other than electric cooperatives,
and replace it with a new tax based on the quantity of electricity that is
delivered in this State. The General Assembly finds and declares that this new
tax is a fairer and more equitable means to replace that portion of the
personal property tax that was abolished by the Illinois Constitution of 1970
and previously replaced by the invested capital tax on electric utilities,
while maintaining a comparable allocation among electric utilities in this
State for payment of taxes imposed to replace the personal property tax.
(Source: P.A. 90-561, eff. 1-1-98.)
(35 ILCS 620/2) (from Ch. 120, par. 469)
Sec. 2. 
		(Repealed).
(Source: P.A. 84-1093. Repealed by P.A. 90-561, eff. 8-1-98.)
(35 ILCS 620/2a.1) (from Ch. 120, par. 469a.1)
Sec. 2a.1. 
		
		Imposition of tax on invested
capital and on distribution of electricity.
(a) In addition to the tax imposed by the Illinois Income Tax Act, there
is hereby imposed upon every taxpayer (other than an electric cooperative, a
school district or unit of local government as defined in Section 1 of Article
VII of the Illinois Constitution of 1970), an additional tax as follows:
(i) For the first 500,000,000 kilowatt-hours     distributed by the taxpayer in this State during the taxable period, 0.031 cents per kilowatt-hour;
(ii) For the next 1,000,000,000 kilowatt-hours     distributed by the taxpayer in this State during the taxable period, 0.050 cents per kilowatt-hour;
(iii) For the next 2,500,000,000 kilowatt-hours     distributed by the taxpayer in this State during the taxable period, 0.070 cents per kilowatt-hour;
(iv) For the next 4,000,000,000 kilowatt-hours     distributed by the taxpayer in this State during the taxable period, 0.140 cents per kilowatt-hour;
(v) For the next 7,000,000,000 kilowatt-hours     distributed by the taxpayer in this State during the taxable period, 0.180 cents per kilowatt-hour;
(vi) For the next 3,000,000,000 kilowatt-hours     distributed by the taxpayer in this State during the taxable period, 0.142 cents per kilowatt-hour; and
(vii) For all kilowatt-hours distributed by the     taxpayer in this State during the taxable period in excess of 18,000,000,000 kilowatt-hours, 0.131 cents per kilowatt-hour.
(b) There is imposed on electric cooperatives that
are required to file reports with the Rural Utilities Service
a tax equal to 0.8% of such cooperative's invested capital for the taxable
period.
The invested capital tax imposed by this subsection shall not be imposed on
electric cooperatives not required to file reports with the Rural Utilities
Service.
(c) If, for any taxable period, the total amount received by
the Department from the tax imposed by subsection (a)
exceeds
$145,279,553 plus, for taxable periods subsequent to 1998, an amount
equal to the lesser of (i) 5%
or (ii) the percentage increase in the Consumer Price Index during the
immediately preceding taxable period,
of the total amount received by the Department
from the tax imposed by subsection (a) for the immediately preceding taxable
period, determined after allowance of the credit provided for in this
subsection,
the Department shall issue credit
memoranda in the aggregate amount of the excess to each of the
taxpayers who paid any amount of tax under subsection (a) for
that taxable period in the proportion which the amount paid by
the taxpayer bears to the total amount paid by all such taxpayers.
This calculation shall be made as of December 1 of the year following the
immediately
preceding taxable period and shall consist of only those returns with payment
then
on file with the Department.  All future amendments to returns and monies
covering
this period received after December 1 of the year following the taxable period
will not be
included in the calculation of the affected taxable period or any other taxable
period.
The provisions of this subsection are not subject to the Uniform Penalty and
Interest
Act.
 Any credit memorandum issued to a taxpayer under this
subsection may be used as a credit by the taxpayer against its
liability in future taxable periods for tax under
subsection (a). Any amount credited to a taxpayer shall not be
refunded to the taxpayer unless the taxpayer demonstrates to
the reasonable satisfaction of the Department that it will not
incur future liability for tax under subsection (a).  The
Department shall adopt reasonable regulations for the
implementation of the provisions of this subsection.
(Source: P.A. 90-561, eff. 1-1-98; 90-624, eff. 7-10-98; 91-357, eff.
7-29-99.)
(35 ILCS 620/2a.2) (from Ch. 120, par. 469a.2)
Sec. 2a.2. Annual return, collection and payment. A return with
respect to the tax imposed by Section 2a.1 shall be made by every person
for any taxable period for which such person is liable for such tax.
Such return shall be made on such forms as the Department shall
prescribe and shall contain the following information:
1. Taxpayer's name;
2. Address of taxpayer's principal place of business,     and address of the principal place of business (if that is a different address) from which the taxpayer engages in the business of distributing electricity in this State;
3. The total equity, in the case of electric     cooperatives, in the annual reports filed with the Rural Utilities Service for the taxable period;
3a. The total kilowatt-hours of electricity     distributed by a taxpayer, other than an electric cooperative, in this State for the taxable period covered by the return;
4. The amount of tax due for the taxable period     (computed on the basis of the amounts set forth in Items 3 and 3a); and
5. Such other reasonable information as may be     required by forms or regulations prescribed by the Department.
The returns prescribed by this Section shall be due and shall be
filed with the Department not later than the 15th day of the third
month following the close of the taxable period.  The taxpayer making
the return herein provided for shall, at the time of making such return,
pay to the Department the remaining amount of tax herein imposed and due
for the taxable period.  Each taxpayer shall make estimated quarterly
payments on the 15th day of the third, sixth,
ninth and twelfth months of each
taxable period.  Such estimated payments shall be 25% of the tax
liability for the immediately preceding taxable period or the tax
liability that would have been imposed in the immediately preceding
taxable period if this amendatory Act of 1979 had been in effect.  All
moneys received by the Department under Sections 2a.1 and 2a.2 shall
be paid into the
Personal Property Tax Replacement Fund in the State Treasury.
If any payment provided for in this Section exceeds the taxpayer's liabilities under this Act, as shown on an original return, the taxpayer may credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department.
(Source: P.A. 100-1171, eff. 1-4-19.)
(35 ILCS 620/2a.3)
Sec. 2a.3. 
		(Repealed).
(Source: P.A. 88-660, eff. 9-16-94. Repealed by P.A. 90-561, eff. 8-1-98.)
(35 ILCS 620/3) (from Ch. 120, par. 470)
Sec. 3. 
		(Repealed).
(Source: P.A. 90-16, eff. 6-16-97. Repealed by P.A. 90-561, eff. 8-1-98.)
(35 ILCS 620/5) (from Ch. 120, par. 472)
Sec. 5. 
		
		All of the provisions of Sections 4,
(except that
the time limitation provisions shall run from the date when
the tax is due rather than from the date when gross receipts
are received), 5 (except that the time limitation provisions
on the issuance of notices of tax liability shall run from the
date when the tax is due rather than from the date when gross
receipts are received and except that, in the case of a
failure to file a return required by this Act, no notice of
tax liability shall be issued covering tax due with that
return more than 6 years after the original due date of that
return, and except that the 30% penalty provided for in
Section 5 shall not apply), 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5i, 5j, 6b, and 6c of the Retailers' Occupation Tax Act, which are not
inconsistent with this Act, and the Uniform Penalty and Interest Act
shall apply, as far as practicable, to the subject matter of this Act to
the same extent as if such provisions were included herein. References in
such incorporated Sections of the Retailers' Occupation Tax Act to
retailers, to sellers or to persons engaged in the business of selling
tangible personal property mean persons engaged in the business of
distributing electricity when used in this Act. References in such
incorporated Sections of the Retailers' Occupation Tax Act to sales of
tangible personal property mean the distributing of electricity when used in
this Act.
(Source: P.A. 90-491, eff. 1-1-98; 90-561, eff. 1-1-98; 90-655, eff.
7-30-98.)
(35 ILCS 620/6) (from Ch. 120, par. 473)
Sec. 6. 
If it appears, after claim therefor filed with the Department,
that an amount of tax or penalty or interest has been paid which was not
due under this Act, whether as the result of a mistake of fact or an error of
law, except as hereinafter provided, then the Department shall issue a credit
memorandum or refund to the person who made the erroneous payment or, if
that person has died or become a person under legal disability, to his or
her legal representative, as such.
If it is determined that the Department should issue a credit or refund
under this Act, the Department may first apply the amount thereof against
any amount of tax or penalty or interest due hereunder from the person
entitled to such credit or refund. Any credit memorandum issued under the
Electricity Excise Tax Law may be applied against any liability incurred
under the tax previously imposed by Section 2 of this Act.  For this purpose,
if proceedings are
pending to determine whether or not any tax or penalty or interest is due
under this Act from such person, the Department may withhold issuance of
the credit or refund pending the final disposition of such proceedings and
may apply such credit or refund against any amount found to be due to the
Department as a result of such proceedings. The balance, if any, of the
credit or refund shall be issued to the person entitled thereto.
If no tax or penalty or interest is due and no proceeding is pending to
determine whether such person is indebted to the Department for tax or
penalty or interest, the credit memorandum or refund shall be issued to the
claimant; or (in the case of a credit memorandum) the credit memorandum may
be assigned and set over by the lawful holder thereof, subject to
reasonable rules of the Department, to any other person who is subject to
this Act, and the amount thereof shall be applied by the Department against
any tax or penalty or interest due or to become due under this Act from
such assignee.
As to any claim for credit or refund filed with the Department on or
after each January 1 and July 1, no amounts erroneously paid more than 3
years prior to such January 1 and July 1, respectively, shall be credited
or refunded, except that if both the Department and the taxpayer have agreed
to an
extension of time to issue a notice of tax liability under this Act, the claim
may be filed at any time prior to the expiration of the period agreed upon. Notwithstanding any other provision of this Act to the contrary, for any period included in a claim for credit or refund for which the statute of limitations for issuing a notice of tax liability under this Act will expire less than 6 months after the date a taxpayer files the claim for credit or refund, the statute of limitations is automatically extended for 6 months from the date it would have otherwise expired.
Claims for credit or refund shall be filed upon forms provided by the
Department. As soon as practicable after any 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 is entitled and shall notify the
claimant of such determination, which amount shall be prima facie correct.
Any credit or refund that is allowed under this Act shall bear interest
at the rate and in the manner specified in the Uniform Penalty and Interest
Act.
In case the Department determines that the claimant is entitled to a
refund, such refund shall be made only from such appropriation as may be
available for that purpose. If it appears unlikely that the amount
appropriated would permit everyone having a claim allowed during the period
covered by such appropriation to elect to receive a cash refund, the
Department, by rule or regulation, shall provide for the payment of refunds
in hardship cases and shall define what types of cases qualify as hardship
cases.
(Source: P.A. 102-40, eff. 6-25-21.)
(35 ILCS 620/7) (from Ch. 120, par. 474)
Sec. 7. 
		
		Every taxpayer under this Act shall keep books, records,
papers and other documents which are adequate to reflect the information
which such taxpayers are required by Section 2a.2 of this Act to
report to
the Department by filing annual returns with the Department.
The Department may adopt rules that establish requirements, including record
forms and formats, for records required to be kept and maintained by taxpayers.
For purposes of this Section, "records" means all data maintained by the
taxpayer, including data on paper, microfilm, microfiche or any type of
machine-sensible data compilation. All books and records and other papers and
documents required by this Act to be kept shall be kept in the English language
and shall, at all times during business hours of the day, be subject to
inspection by the Department or its duly authorized agents and employees. Books
and records reflecting kilowatt-hours of electricity distributed during any period with respect
to which the Department is authorized to establish liability as provided in
Section 5 of this Act shall be preserved until the
expiration of such
period unless the Department, in writing, authorizes their destruction or
disposal at an earlier date.
The Department may, upon written authorization of the Director,
destroy any returns or any records, papers or memoranda pertaining to
such returns upon the expiration of any period covered by such returns
with respect to which the Department is authorized to establish liability.
(Source: P.A. 90-561, eff. 1-1-98.)
(35 ILCS 620/8) (from Ch. 120, par. 475)
Sec. 8. 
For the purpose of administering and enforcing the provisions of
this Act, the Department or any officer or employee of the Department
designated, in writing, by the Director thereof, may hold investigations
and, except for those matters reserved to the Illinois Independent Tax Tribunal, may hold hearings concerning any matters covered by this Act and may examine any
books, papers, records or memoranda bearing upon the business transacted by
any such taxpayer and may require the attendance of such taxpayer or any
officer or employee of such taxpayer, or of any person having knowledge of
such business, and may take testimony and require proof for its
information. In the conduct of any investigation or hearing, neither the
Department nor any officer or employee thereof shall be bound by the
technical rules of evidence, and no informality in any proceeding, or in
the manner of taking testimony, shall invalidate any order, decision, rule
or regulation made or approved or confirmed by the Department. The Director
or any officer or employee thereof shall have power to administer oaths to
any such persons. The books, papers, records and memoranda of the
Department, or parts thereof, may be proved in any hearing, investigation,
or legal proceeding by a reproduced copy thereof under the certificate of
the Director. Such reproduced copy shall, without further proof, be
admitted into evidence before the Department or in any legal proceeding.
(Source: P.A. 97-1129, eff. 8-28-12.)
(35 ILCS 620/9) (from Ch. 120, par. 476)
Sec. 9. 
		
		No person shall be excused from testifying or from producing any
books, papers, records or memoranda in any investigation or upon any
hearing, when ordered to do so by the Department or any officer or employee
thereof, upon the ground that the testimony or evidence, documentary or
otherwise, may tend to incriminate him or subject him to a criminal
penalty, but no person shall be prosecuted or subjected to any criminal
penalty for, or on account of, any transaction made or thing concerning
which he may testify or produce evidence, documentary or otherwise, before
the Department or any officer or employee thereof; provided, that such
immunity shall extend only to a natural person who, in obedience to a
subpoena, gives testimony under oath or produces evidence, documentary or
otherwise, under oath. No person so testifying shall be exempt from
prosecution and punishment for perjury committed in so testifying.
(Source: Laws 1937, p. 1052.)
(35 ILCS 620/10) (from Ch. 120, par. 477)
Sec. 10. 
		
		The Department or any officer or employee of the Department
designated, in writing, by the Director thereof, shall at its or his or
her own instance, or on the written request of any party to the proceeding, issue
subpoenas requiring the attendance of and the giving of testimony by
witnesses, and subpoenas duces tecum requiring the production of books,
papers, records or memoranda. All subpoenas issued under this Act may be
served by any person of full age. The fees of witnesses for attendance and
travel shall be the same as the fees of witnesses before the circuit court
of this State; such fees to be paid when the witness is excused from
further attendance. When the witness is subpoenaed at the instance of the
Department or any officer or employee thereof, such fees shall be paid in
the same manner as other expenses of the Department, and when the witness
is subpoenaed at the instance of any taxpayer to any such proceeding the
Department may require that the cost of service of the subpoena and the fee
of the witness be borne by the taxpayer at whose instance the witness is
summoned. In such case, the Department, in its discretion, may require a
deposit to cover the cost of such service and witness fees. A subpoena
issued as aforesaid shall be served in the same manner as a subpoena issued
out of a court.
Any circuit court of this State, upon the
application of the Department or any officer or employee thereof may, in
its discretion, compel the attendance of witnesses, the production
of books, papers, records or memoranda and the giving of testimony before
the Department or any officer or employee thereof conducting an
investigation or holding a hearing authorized by this Act, by an attachment
for contempt, or otherwise, in the same manner as production of evidence
may be compelled before the court.
The Department or any officer or employee thereof, or any party in an
investigation or hearing before the Department, may cause the depositions
of witnesses residing within or without the State to be taken in the manner
prescribed by law for like depositions in civil actions in courts of this
State, and, to that end, compel the attendance of witnesses and the
production of books, papers, records or memoranda.
(Source: P.A. 83-334.)
(35 ILCS 620/11) (from Ch. 120, par. 478)
Sec. 11. All information received by the Department from returns filed under this
Act, or from any investigations conducted under this Act, shall be
confidential, except for official purposes, and any person who divulges any
such information in any manner, except in accordance with a proper judicial
order or as otherwise provided by law, shall be guilty of a Class B
misdemeanor.
Provided, that nothing contained in this Act shall prevent the Director
from publishing or making available to the public the names and addresses
of taxpayers filing returns under this Act, or from publishing or making
available reasonable statistics concerning the operation of the tax wherein
the contents of returns are grouped into aggregates in such a way that the
information contained in any individual return shall not be disclosed.
And provided, that nothing contained in this Act shall prevent the
Director from making available to the United States Government or any
officer or agency thereof, for exclusively official purposes, information
received by the Department in the administration of this Act.
The furnishing upon request of the Auditor General, or his authorized
agents, for official use, of returns filed and information related thereto
under this Act is deemed to be an official purpose within the meaning of
this Section.
The Director may make available to any State agency, including the
Illinois Supreme Court, which licenses persons to engage in any occupation,
information that a person licensed by such agency has failed to file
returns under this Act or pay the tax, penalty and interest shown therein,
or has failed to pay any final assessment of tax, penalty or interest due
under this Act.  An assessment is final when all proceedings in court for
review of such assessment have terminated or the time for the taking
thereof has expired without such proceedings being instituted.
The Director shall make available for public
inspection in the Department's principal office and for publication, at cost,
administrative decisions issued on or after January
1, 1995. These decisions are to be made available in a manner so that the
following
taxpayer information is not disclosed:
(1) The names, addresses, and identification numbers     of the taxpayer, related entities, and employees.
(2) At the sole discretion of the Director, trade     secrets or other confidential information identified as such by the taxpayer, no later than 30 days after receipt of an administrative decision, by such means as the Department shall provide by rule.
The Director shall determine the
appropriate extent of the
deletions allowed in paragraph (2). In the event the taxpayer does not submit
deletions,
the Director shall make only the deletions specified in paragraph (1).
The Director shall make available for public inspection and publication an
administrative decision within 180 days after the issuance of the
administrative
decision. The term "administrative decision" has the same meaning as defined in
Section 3-101 of Article III of the Code of Civil Procedure. Costs collected
under this Section shall be paid into the Tax Compliance and Administration
Fund.
Nothing contained in this Act shall prevent the Director from divulging
information to any person pursuant to a request or authorization made by the
taxpayer or by an authorized representative of the taxpayer.
(Source: P.A. 94-1074, eff. 12-26-06.)
(35 ILCS 620/12) (from Ch. 120, par. 479)
Sec. 12. 
The Department may make, promulgate and enforce such
reasonable rules and regulations relating to the administration and
enforcement of this Act as may be deemed expedient.
Whenever notice to a taxpayer is required by this Act, such notice may
be given by United States certified or registered mail, addressed to the taxpayer
concerned at his or her last known address, and proof of such mailing shall be
sufficient for the purposes of this Act.  In the case of a notice of
hearing, such notice shall be mailed not less than 7 days prior to the day
fixed for the hearing.
All hearings provided for in this Act with respect to a taxpayer having
his or her principal place of business in any of the several counties of this
State shall be held in the county wherein the taxpayer has his or her principal
place of business.  If the taxpayer does not have his or her
principal place of business in this State, such hearings shall be held in
Sangamon County.
Notwithstanding any other provision of law, all hearings held before the Illinois Independent Tax Tribunal shall be held in accordance with the Illinois Independent Tax Tribunal Act of 2012.
Except with respect to matters under the jurisdiction of the Illinois Independent Tax Tribunal, the Circuit Court of the county wherein a hearing is held shall have
power to review all final administrative decisions of the Department in
administering this Act.  If, however, the
administrative proceeding which is to be reviewed judicially is a claim for
refund proceeding commenced in accordance with Section 6 of this Act and
Section 2a of "An Act in relation to the payment and disposition of moneys
received by officers and employees of the State of Illinois by virtue of
their office or employment", approved June 9, 1911, as amended, the
Circuit Court having jurisdiction of the action for judicial review under
this Section and under the Administrative Review Law, as amended, shall
be the same court that entered the temporary restraining order or preliminary
injunction which is provided for in Section 2a of "An Act in relation
to the payment and disposition of moneys received by officers and employees
of the State of Illinois by virtue of their office or employment", 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 in this Section, 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 under this Act.
The term "administrative decision" is defined as in Section 3-101 of the
Code of Civil Procedure.
Notwithstanding any other provision of law, the provisions of the Illinois Independent Tax Tribunal Act of 2012, and the rules adopted pursuant
thereto, shall apply to and govern judicial review of final administrative decisions that are subject to the Illinois Independent Tax Tribunal Act of 2012.
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 taxpayer pays to it the sum of
75¢ per page of testimony taken before the Department and 25¢ 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 Act is begun by the Department
or by a person subject thereto and such person thereafter dies or becomes
a person under legal disability before such proceeding
is concluded, the legal representative
of the deceased or the person under legal disability
shall notify the Department of such
death or legal disability.  Such legal representative,
as such, shall then be
substituted by the Department for such person.  Within 20 days after notice
to the legal representative of the time fixed for that purpose, the
proceeding may go forward 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.)
(35 ILCS 620/12a) (from Ch. 120, par. 479a)
Sec. 12a. 
The Illinois Administrative Procedure Act is hereby expressly
adopted and shall apply to all administrative rules and procedures of the
Department of Revenue under this Act, except that (1) paragraph (b) of Section
5-10 of the Illinois Administrative Procedure Act does not apply to final
orders, decisions and opinions of the Department, (2) subparagraph (a)2 of
Section 5-10 of the Illinois Administrative Procedure Act does not apply to
forms established by the Department for use under this Act, and (3) the
provisions of Section 10-45 of the Illinois Administrative Procedure Act
regarding proposals for decision are excluded and not applicable to the
Department under this Act to the extent Section 10-45 applies to hearings not otherwise subject to the Illinois Independent Tax Tribunal Act of 2012.
(Source: P.A. 97-1129, eff. 8-28-12.)
(35 ILCS 620/13) (from Ch. 120, par. 480)
Sec. 13. 
		
		Any taxpayer who fails to make a return, or who makes a fraudulent
return, or who wilfully violates any other provision of this Act or any
rule or regulation of the Department for the administration and enforcement
of this Act, is guilty of a business offense and, upon conviction thereof,
shall be fined not less than $750
nor more than $7,500.
(Source: P.A. 83-1428.)
(35 ILCS 620/14) (from Ch. 120, par. 481)
Sec. 14. 
		
		The tax herein imposed shall be in addition to all other
occupation or privilege taxes imposed by the State of Illinois or by any
municipal corporation or political subdivision thereof.
(Source: Laws 1937, p. 1052.)
(35 ILCS 620/14a) (from Ch. 120, par. 481a)
Sec. 14a. 
		
		This Act may be cited as the
 Public Utilities Revenue Act.
(Source: P.A. 86-1475.)