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us il code 35 p2

(35 ILCS 5/1202) (from Ch. 120, par. 12-1202) Sec. 1202. Venue. Except as otherwise provided in the Illinois Independent Tax Tribunal Act of 2012, the Circuit Court of the county wherein the taxpayer has his residence or commercial domicile, or of Cook County in those cases where the taxpayer does not have his residence or commercial domicile in this State, shall have power to review all final administrative decisions of the Department in administering the provisions of this Act. (Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)

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statutes/35/5/1202.yaml

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Rules

circuit_court_has_power_to_review_department_final_administrative_decision

Derived

source: 35 ILCS 5/1202

- name: circuit_court_has_power_to_review_department_final_administrative_decision
  kind: derived
  entity: AdministrativeDecision
  dtype: Judgment
  period: Day
  source: 35 ILCS 5/1202
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-il/statute/35/5/1202
            excerpt: Except as otherwise provided in the Illinois Independent Tax Tribunal Act of 2012
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-il/statute/35/5/1202
            excerpt: >-
              all final administrative decisions of the Department in administering the provisions
              of this Act
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-il/statute/35/5/1202
            excerpt: >-
              the Circuit Court of the county wherein the taxpayer has his residence or commercial
              domicile
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-il/statute/35/5/1202
            excerpt: >-
              or of Cook County in those cases where the taxpayer does not have his residence or
              commercial domicile in this State
  versions:
    - effective_from: '2013-08-16'
      formula: |-
        department_decision_is_final_administrative_decision_administering_this_act
        and not illinois_independent_tax_tribunal_act_provides_otherwise_for_this_decision
        and (
          reviewing_circuit_court_is_in_county_of_taxpayer_residence_or_commercial_domicile
          or (
            taxpayer_does_not_have_residence_or_commercial_domicile_in_this_state
            and reviewing_circuit_court_is_cook_county
          )
        )