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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:

  1. Illinois Income Tax Act
  2. Use Tax Act
  3. Service Use Tax Act
  4. Service Occupation Tax Act
  5. Retailer’s Occupation Tax Act
  6. Cigarette Tax Act
  7. Cigarette Use Tax Act
  8. Tobacco Products Tax Act of 1995
  9. Hotel Operators’ Occupation Tax Act
  10. Motor Fuel Tax Law
  11. Automobile Renting Occupation and Use Tax
  12. Coin-Operated Amusement Device and Redemption Machine Tax Act
  13. Gas Revenue Tax Act
  14. Water Company Invested Capital Tax Act
  15. Telecommunications Excise Tax Act
  16. Telecommunications Infrastructure Maintenance Fee Act
  17. Public Utilities Revenue Act
  18. Electricity Excise Tax Law
  19. Aircraft Use Tax Law
  20. Watercraft Use Tax Law
  21. Gas Use Tax Law
  22. Uniform Penalty and Interest Act

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Illinois Independent Tax Tribunal

Illinois Government