{"data":{"id":"us-il/35-ilcs-5-1402","jurisdiction":"us-il","citation":"35 ILCS 5/1402","heading":"Notice.","body":"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.","path":["CHAPTER 35 REVENUE","Illinois Income Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=577\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:19Z","sha256":"3c7cce51a00bb1de95382f0408e14dda3fb1059e95ad4031a44d8b99a177fb1a","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-5-1401","next":"us-il/35-ilcs-5-1403"},"notice":"GroundRules: Original legal text. Not legal advice."}