Ill. Admin. Code tit. 86, § 210.125 – Denial by Lapse of Time | Midpage
§ 210.125
Ill. Admin. Code tit. 86, § 210.125
Denial by Lapse of Time
Effective Jun 2, 199317 Ill. Reg. 8860AUTHORITY: Implementing and authorized by Sections 2505-505 and 2505-250 of the Civil Administrative Code of Illinois [20 ILCS 2505] and Section 3-10 of the Uniform Penalty and Interest Act [35 ILCS 735].DEPARTMENT OF REVENUE
If no action is taken by the Board and written notice thereof mailed within 365 days after the date of filing, the petition is deemed denied.
(Source: Amended at 17 Ill. Reg. 8860, effective June 2, 1993)