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Illinois · Through at least Public Act 104-790

35 ILCS 5/1402: Notice.

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Where this section sits in the code
  1. CHAPTER 35 REVENUE
  2. 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

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