Illinois Administrative Code
Title 86 - REVENUE
Part 5000 - ORGANIZATION, INFORMATION, RULEMAKING AND HEARINGS
Subpart A - ORGANIZATION
Section 5000.10 - Definitions

Whenever used in this Part, the following terms shall have the meanings set forth in this Section unless otherwise expressly provided.

"Act" means the Illinois Independent Tax Tribunal Act of 2012 [35 ILCS 1010 ].

"FOIA" means the Freedom of Information Act [5 ILCS 140 ].

"Freedom of Information Officer" or "FOI Officer" means an individual responsible for receiving and responding to requests for public records.

"Department" means the Illinois Department of Revenue.

"Tribunal" means the Illinois Independent Tax Tribunal, Chief Administrative Law Judge, or presiding administrative law judge as the context may dictate whenever it occurs in this Part.

"Statutory Notice" means any notice listed in 35 ILCS 1010/1-45.