Illinois Code § 35 ILCS 625/14

The Illinois Administrative Procedure Act, as now or hereafter
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amended, is hereby expressly adopted and shall apply to all administrative
rules and procedures of the Department of Revenue under this Act, except that
(1) paragraph (b) of Section 5-10 of that Act does not apply to final
orders, decisions and opinions of the Department; (2) subparagraph 2 of
paragraph (a) of Section 5-10 of that Act does not apply to forms established
by the Department for use under this Act; and (3) the provisions of Section
10-45 of that Act regarding proposals for decision are excluded and not
applicable to the Department under this Act to the extent Section 10-45 applies to hearings not otherwise subject to the Illinois Independent Tax Tribunal Act of 2012.

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