86 Ill. Adm. Code 950.400
Administrative Review
Section 950.400 Administrative
Review
a) The provisions of the Administrative Review Law [735
ILCS 5/3] shall apply to and govern all proceedings for the judicial review of
final decisions of the Department in response to a protest of a notice of
proposed assessment or notice of refund claim denial filed by the employer
under Section 85(c) and (e) of the Act. (See
Section 85(g) of the Act.)
b) Final decisions of the Department shall
constitute "administrative decisions" as defined in Section 3-101 of
the Code of Civil Procedure. (
Section 85(g) of the Act)