Illinois Administrative Code
Title 86 - REVENUE
Part 210 - BOARD OF APPEALS; VOLUNTARY DISCLOSURE
Section 210.135 - Decisions of the Board
Universal Citation: 86 IL Admin Code ยง 210.135
Current through Register Vol. 48, No. 38, September 20, 2024
a) Decisions of the Board shall not take effect unless and until approved by the director. In giving such approval, the Director shall consider whether the petition was timely filed and whether the grounds stated by the taxpayer justify such relief as may have been recommended by the Board.
b) Decisions made by the Board and approved by the Director are not subject to the provisions of the Administrative Review law (Ill. Rev. Stat. 1987, ch. 110, par. 3-101 et seq.)
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