Ill. Admin. Code tit. 86 § 5000.345

Current through Register Vol. 49, No. 2, January 10, 2025

Section 5000.345 - Hearings

a) Out-of-state Petitioners. If the taxpayer does not have his or her place of business in this State, a hearing shall be held at the office designated by the Tribunal. If the chosen location is undesirable, upon a showing of just cause, the taxpayer may petition the Tribunal to move the hearing to another office.

b) Post-hearing Briefs. At the discretion of the administrative law judge, the parties may submit post-hearing briefs, including proposed findings of fact and conclusions of law.

Ill. Admin. Code tit. 86, § 5000.345

Adopted by emergency rulemaking at 38 Ill. Reg. 2956, effective January 9, 2014, for a maximum of 150 days; adopted at 38 Ill. Reg. 10673, effective May 1, 2014.