The Illinois Supreme Court Rules, the Illinois Code of Civil Procedure, and the Tax Tribunal’s Rules shall apply to all proceedings before the Tax Tribunal. Pending final adoption pursuant to the Illinois Administrative Procedures Act of the proposed Rules of the Illinois Independent Tax Tribunal, the proposed Rules shall apply to all matters pending before the Tribunal.

The proposed Rules , which are set forth as emergency rules in the Illinois Register, can be accessed via the link below. The Tribunal’s Procedural Rules, which will apply to all cases, can be found at Subpart D of the Rules.

Click to download the "Illinois Independent Tax Tribunal - Notice of emergency Rules"