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Jurisdiction
Jurisdiction to the Tax Tribunal is conferred when the Illinois Department of Revenue issues a Notice of Deficiency, Notice of Tax Liability, Notice of Claim Denial, or Notice of Penalty Liability to a taxpayer when the aggregate amount of for a tax year or audit period exceeds $15,000, exclusive of interest and penalties. In cases assessing solely interest and/or penalties, jurisdiction is conferred when the aggregate total of interest and penalties exceeds $15,000.
The Tax Tribunal’s jurisdiction is limited to certain Illinois taxing statutes. The Tax Tribunal has jurisdiction to hear matters under the following 22 statutes:
- Illinois Income Tax Act
- Use Tax Act
- Service Use Tax Act
- Service Occupation Tax Act
- Retailer’s Occupation Tax Act
- Cigarette Tax Act
- Cigarette Use Tax Act
- Tobacco Products Tax Act of 1995
- Hotel Operators’ Occupation Tax Act
- Motor Fuel Tax Law
- Automobile Renting Occupation and Use Tax
- Coin-Operated Amusement Device and Redemption Machine Tax Act
- Gas Revenue Tax Act
- Water Company Invested Capital Tax Act
- Telecommunications Excise Tax Act
- Telecommunications Infrastructure Maintenance Fee Act
- Public Utilities Revenue Act
- Electricity Excise Tax Law
- Aircraft Use Tax Law
- Watercraft Use Tax Law
- Gas Use Tax Law
- Uniform Penalty and Interest Act