Ill. Admin. Code tit. 86, § 200.225
Inspection and Publication of Hearing Decisions
Effective Jan 1, 202043 Ill. Reg. 14689AUTHORITY: Implementing Sections 8, 9, 10 and 12 of the Retailers' Occupation Tax Act [35 ILCS 120/8, 9, 10 and 12] and Sections 908, 909, 910, 914, 915, 916 and 918 of the Illinois Income Tax Act [35 ILCS 5/908, 909, 910, 914, 915, 916 and 918] and Sections 17, 18, 19, 21 and 25 of the Cigarette Use Tax Act [35 ILCS 135/16, 17, 18, 21 and 25] and Sections 7, 8, 9a, 9b, 10 and 10a of the Cigarette Tax Act [35 ILCS 130/7, 8, 9a, 9b, 10 and 10a] and Sections 8-5, 8-6, 8-7 and 8-8 of the Liquor Control Act of 1934 [235 ILCS 5/8-5, 8-6, 8-7 and 8-8] and authorized by Section 12 of the Retailers' Occupation Tax Act [35 ILCS 120/12] and Section 1401 of the Illinois Income Tax Act [5 ILCS 5/1401] and Section 21 of the Cigarette Use Tax Act [35 ILCS 135/21] and Section 8 of the Cigarette Tax Act [35 ILCS 130/8] and Section 8-13 of the Liquor Control Act of 1934 [235 ILCS 5/8-13] and Section 39b20.1 of the Civil Administrative Code [20 ILCS 2502/39b20.1].DEPARTMENT OF REVENUE
- a) Within 180 days after its issuance, the Department shall make available for public inspection, at its principal offices, any hearing decision issued by the Department on or after January 1, 1995. Decisions made available for inspection, other than property tax exemption decisions for hearings that are open to the public under 86 Ill. Adm. Code 110.145, shall be edited by the Department so that the name, address and identification number of the taxpayer, any related entities and/or employees are not disclosed. Hearing decisions of the Illinois Independent Tax Tribunal may be viewed on the Tribunal's website. A link to the Tribunal's website is provided on the Department's website at www.tax.Illinois.gov.
- b) Within 30 days following the issuance of any hearing decision, the taxpayer affected by the decision may also request that the Department omit specifically identified trade secrets or other such confidential information from decisions made available for public inspection. The Department, upon such request, shall consider whether the suggested deletions are reasonable and whether disclosure of the information would potentially cause economic or other injury to the taxpayer.
- c) To the same extent and with the same limitations as provided in subsections (a) and (b), the Department shall publish its hearing decisions and make them available to the public. The Department will maintain an electronic copy of all hearing decisions issued on or after January 1, 1995 on the Department's website at www.tax.Illinois.gov. A printed hard copy of any hearing decision on 8½ x 11 inch paper can be obtained at a cost of $1.00 per page of copy.
(Source: Amended at 43 Ill. Reg. 14689, effective January 1, 2020)