Sec. 3-12. Appeal options.
74 words·~1 min read·
/il/chapter-35/act-735/3-12A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 3-12. Appeal options. The Department of Revenue shall include a statement of the appeal options available to the taxpayer, either by law or by departmental rule, for each penalty for late payment, penalty for failure to file a tax return on or before the due date for filing, and penalty for failure to file correct information returns. This Act is subject to the provisions of the Illinois Independent Tax Tribunal Act of 2012.