For the purposes of this Act: "Department" means the Department of Revenue. "Taxpayer" means a person who has received a protestable notice of assessment, a claim denial, or a protestable notice of penalty liability within the Tax Tribunal's jurisdiction pursuant to Section 1-45 of this Act. "Tax Tribunal" means the Illinois Independent Tax Tribunal established pursuant to Section 1-15 of this Act.
35 ILCS 1010/1-10
Definitions
Known as the Illinois Independent Tax Tribunal Act
The act spans §§ 35-1010-1-1 to 35-1010-1-95 (23 sections).
P.A. 97-1129, eff. 8-28-12.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.