35 ILCS 5/1402: Notice.
Where this section sits in the code
- CHAPTER 35 REVENUE
- Illinois Income Tax Act.
Whenever notice is required by this Act, such notice may, if not otherwise provided, be given or issued by mailing it by first-class mail addressed to the person concerned at his last known address. Notice to a person who is under a legal disability or deceased, shall be mailed to his last known address or, if the Department has received notice of the existence of a fiduciary for such person or his estate, to such fiduciary.
Collected 2026-09-15T04:46:19Z. Source file · JSON