Ill. Admin. Code tit. 86, § 5000.330 – Service | Midpage
§ 5000.330
Ill. Admin. Code tit. 86, § 5000.330
Service
AUTHORITY: Implementing and authorized by the Illinois Independent Tax Tribunal Act of 2012 [35 ILCS 1010].ILLINOIS INDEPENDENT TAX TRIBUNAL
a) Date of Filing and Service. If any document required to be filed and served under this Part within a prescribed period or on or before a prescribed date is, after that period or date, delivered by United States mail or other third party commercial carrier, the date of the United States postmark stamped on the envelope or the date the document is delivered by the third party commercial carrier, messenger or private parcel delivery service will be deemed to be the date of filing or service.
b) Saturday, Sunday or Legal Holiday. When the last day prescribed under this Part for filing or service falls on a Saturday, Sunday or legal holiday in the State of Illinois, the filing or service shall be considered timely if it is performed on the next succeeding day that is not a Saturday, Sunday or legal holiday.
c) Service by Email. The parties may consent to service by email. The date of service will then be the date the email is sent.