{"data":{"id":"us-il/35-ilcs-1010-1-10","jurisdiction":"us-il","citation":"35 ILCS 1010/1-10","heading":"Definitions.","body":"For the purposes of this Act:\n\"Department\" means the Department of Revenue.\n\"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.\n\"Tax Tribunal\" means the Illinois Independent Tax Tribunal established pursuant to Section 1-15 of this Act.","path":["CHAPTER 35 REVENUE","Illinois Independent Tax Tribunal Act of 2012."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=3433\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"07dc9dda30763beb885d1a361b342cc682ca958f887eabb491dbf10dee93bd4f","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-1010-1-5","next":"us-il/35-ilcs-1010-1-15"},"notice":"GroundRules: Original legal text. Not legal advice."}