{"data":{"id":"us-il/35-ilcs-128-1-90","jurisdiction":"us-il","citation":"35 ILCS 128/1-90","heading":"The Illinois Administrative Procedure Act.","body":"The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that: (1) paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions and opinions of the Department; (2) subparagraph (a)(ii) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Act; and (3) the provisions of Section 10-45 of the Illinois Administrative Procedure Act regarding proposals for decision are excluded and not applicable to the Department under this Act.","path":["CHAPTER 35 REVENUE","Cigarette Machine Operators' Occupation Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=3415\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"0eecd88b410f3e712360bba9d79da49284c78fe29e21892e629bac237bc442dc","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-128-1-85","next":"us-il/35-ilcs-128-1-95"},"notice":"GroundRules: Original legal text. Not legal advice."}