IL SB0523

Amends the Service Occupation Tax Act by making a technical change to Section 20a concerning administrative rules and procedures.

Clarifies that the Illinois Administrative Procedure Act applies to all administrative rules and procedures of the Department of Revenue under the Service Occupation Tax Act, with specified exceptions.

Excludes paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act from applying to final orders, decisions, and opinions of the Department.

Excludes subparagraph (a)2 of Section 5-10 of the Illinois Administrative Procedure Act from applying to forms established by the Department for use under the Act.

Excludes Section 10-45 of the Illinois Administrative Procedure Act regarding proposals for decision from applying to the Department to the extent it relates to hearings not delegated to the Illinois Independent Tax Tribunal.