{"data":{"id":"us-il/35-ilcs-195-3-65","jurisdiction":"us-il","citation":"35 ILCS 195/3-65","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 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; and (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 Article.","path":["CHAPTER 35 REVENUE","Digital Asset Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=4683\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"fe793da30acbf326f116e45b8ff069f60d3a8da4d7848b845686139f4df8d0a4","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-195-3-60","next":"us-il/35-ilcs-195-3-70"},"notice":"GroundRules: Original legal text. Not legal advice."}