Definitions

35 ILCS 1010/1-10
in effect
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(35 ILCS 1010/1-10) Sec. 1-10. Definitions. For the purposes of this Act: "Department" means the Department of Revenue. "Taxpayer" means a person who has received a protestable notice of assessment, a claim denial, or a protestable notice of penalty liability within the Tax Tribunal's jurisdiction pursuant to Section 1-45 of this Act. "Tax Tribunal" means the Illinois Independent Tax Tribunal established pursuant to Section 1-15 of this Act. (Source: P.A. 97-1129, eff. 8-28-12.)
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.ilga.gov/legislation/ilcs/ilcs.aspFetched: 10/17/2026

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