{"data":{"id":"us-il/35-ilcs-630-18","jurisdiction":"us-il","citation":"35 ILCS 630/18","heading":"","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 Article, 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)(2) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Article; 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 Article to the extent Section 10-45 applies to hearings not otherwise subject to the Illinois Independent Tax Tribunal Act of 2012.","path":["CHAPTER 35 REVENUE","Telecommunications Excise Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=620\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"e0700eaef32248dc592a40e8578f885d988cc76c43053d9ba68542f1aa3ae9cc","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-630-17","next":"us-il/35-ilcs-630-19"},"notice":"GroundRules: Original legal text. Not legal advice."}