us il code 35 p20

(35 ILCS 5/918) (from Ch. 120, par. 9-918) Sec. 918. Place of Hearings. All hearings provided for in this Act and not otherwise delegated to the Illinois Independent Tax Tribunal with respect to or concerning a taxpayer having his residence or commercial domicile in this State shall be held at the Department's office nearest to the location of such residence or domicile, except that if the taxpayer has his residence or commercial domicile in Cook County, such hearing shall be held in Cook County. If the taxpayer does not have his residence or commercial domicile in this State, such hearing shall be held in Cook County. (Source: P.A. 97-1129, eff. 8-28-12.)

in view

Whole section

▸rulespec code

Shown source

statutes/35/5/918.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us-il/statute/35/5/918; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

hearing_held_at_nearest_department_office

Derived

source: 35 ILCS 5/918

- name: hearing_held_at_nearest_department_office
  kind: derived
  entity: Hearing
  dtype: Judgment
  period: Day
  source: 35 ILCS 5/918
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: >-
              All hearings provided for in this Act and not otherwise delegated to the Illinois
              Independent Tax Tribunal
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: taxpayer having his residence or commercial domicile in this State
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: except that if the taxpayer has his residence or commercial domicile in Cook County
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: >-
              shall be held at the Department's office nearest to the location of such residence or
              domicile
  versions:
    - effective_from: '2012-08-28'
      formula: |-
        hearing_provided_for_in_this_act
        and not hearing_delegated_to_illinois_independent_tax_tribunal
        and taxpayer_has_residence_or_commercial_domicile_in_illinois
        and not taxpayer_has_residence_or_commercial_domicile_in_cook_county

hearing_held_in_cook_county

Derived

source: 35 ILCS 5/918

- name: hearing_held_in_cook_county
  kind: derived
  entity: Hearing
  dtype: Judgment
  period: Day
  source: 35 ILCS 5/918
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: >-
              All hearings provided for in this Act and not otherwise delegated to the Illinois
              Independent Tax Tribunal
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: if the taxpayer has his residence or commercial domicile in Cook County
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: If the taxpayer does not have his residence or commercial domicile in this State
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: such hearing shall be held in Cook County
  versions:
    - effective_from: '2012-08-28'
      formula: >-
        hearing_provided_for_in_this_act

        and not hearing_delegated_to_illinois_independent_tax_tribunal

        and (taxpayer_has_residence_or_commercial_domicile_in_cook_county or not
        taxpayer_has_residence_or_commercial_domicile_in_illinois)

loading…

us il code 35 p20

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/35/5/918.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us-il/statute/35/5/918; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

hearing_held_at_nearest_department_office

Derived

source: 35 ILCS 5/918

- name: hearing_held_at_nearest_department_office
  kind: derived
  entity: Hearing
  dtype: Judgment
  period: Day
  source: 35 ILCS 5/918
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: >-
              All hearings provided for in this Act and not otherwise delegated to the Illinois
              Independent Tax Tribunal
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: taxpayer having his residence or commercial domicile in this State
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: except that if the taxpayer has his residence or commercial domicile in Cook County
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: >-
              shall be held at the Department's office nearest to the location of such residence or
              domicile
  versions:
    - effective_from: '2012-08-28'
      formula: |-
        hearing_provided_for_in_this_act
        and not hearing_delegated_to_illinois_independent_tax_tribunal
        and taxpayer_has_residence_or_commercial_domicile_in_illinois
        and not taxpayer_has_residence_or_commercial_domicile_in_cook_county

hearing_held_in_cook_county

Derived

source: 35 ILCS 5/918

- name: hearing_held_in_cook_county
  kind: derived
  entity: Hearing
  dtype: Judgment
  period: Day
  source: 35 ILCS 5/918
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: >-
              All hearings provided for in this Act and not otherwise delegated to the Illinois
              Independent Tax Tribunal
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: if the taxpayer has his residence or commercial domicile in Cook County
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: If the taxpayer does not have his residence or commercial domicile in this State
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-il/statute/35/5/918
            excerpt: such hearing shall be held in Cook County
  versions:
    - effective_from: '2012-08-28'
      formula: >-
        hearing_provided_for_in_this_act

        and not hearing_delegated_to_illinois_independent_tax_tribunal

        and (taxpayer_has_residence_or_commercial_domicile_in_cook_county or not
        taxpayer_has_residence_or_commercial_domicile_in_illinois)