Protest Procedures for Certain Penalties

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 660 TOBACCO PRODUCTS TAX ACT OF 1995 SECTION 660.51 PROTEST PROCEDURES FOR CERTAIN PENALTIES Section 660.51  Protest Procedures for Certain Penalties a)         Any person aggrieved by any action of the Department under item Sections 10-35a, 10-37, or 10-38 of the Tobacco Products Act of 1995 may protest the action by making a written request for a hearing within 60 days after the original action. b)         Hearings that have been timely requested will be scheduled by the Department. The Department will provide written notice of the date, time, and place of the hearing at least 20 days prior to the hearing date. c)         Hearings shall be conducted in accordance with the provisions of the Illinois Administrative Procedure Act [5 ILCS 100] and regulations promulgated thereunder found at 86 Ill. Adm. Code 200.101 through 200.225. d)         The Department shall notify the licensee of the findings of fact and ruling on the hearing. If, within 35 days from the date the licensee receives notice of the decision, proceedings for review thereof are not instituted in the manner provided by the Administrative Review Law [735 ILCS 5/Art. III], the decision shall become final.