Section 528.130 Dispute Process

TITLE 14: COMMERCE

CHAPTER I: DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY

PART 528 ILLINOIS FILM PRODUCTION SERVICES TAX CREDIT PROGRAM

SECTION 528.130 DISPUTE PROCESS

Section  528.130

Dispute Process

Applicants may

dispute the amount of the tax credit certificate awarded by the Department or

the Department's denial of a tax credit certificate. This process shall consist

of an informal conference and a formal hearing.

a)         The Informal Conference

1)         This process consists of

an initial informal conference between the applicant and a member or members of

the Illinois Film Office.

2)         Any applicant may request

an informal conference within thirty days after receipt of the tax credit

certificate or notification of the Department's denial of a tax credit

certificate.

3)         The informal conference

shall be scheduled within thirty days after receipt of applicant’s request for

an informal conference. The informal conference may be held virtually or in

person.

4)         Prior to the informal

conference:

A)        The Department shall

provide the applicant with a written explanation setting forth the reason for

the discrepancy in the tax credit amount requested by the applicant, and the

tax credit certificate awarded by the Department; and

B)        the applicant shall

provide additional documentation supporting the amount of the tax credit

requested in the application.

5)         Within fourteen days

after the informal conference, the Department shall provide the applicant with

a written letter stating whether the Department will amend the amount of the

tax credit certificate. If the Department agrees to amend the tax credit

certificate, the amended tax credit certificate shall be accompanied to the

letter.  If the request to amend the amount of the tax credit is denied, the

letter will include a written explanation.

b)         The Formal Hearing

the applicant with

a written letter stating whether the Department will amend the amount of the

tax credit certificate. If the Department agrees to amend the tax credit

certificate, the amended tax credit certificate shall be accompanied to the

letter.  If the request to amend the amount of the tax credit is denied, the

letter will include a written explanation.

b)         The Formal Hearing. If the

applicant is not satisfied with the results of the informal hearing, the

applicant may, within thirty days after receipt of the Department's letter

documenting the result of the informal conference, request a formal hearing by

sending a petition for hearing to the Department as described in 56 Ill. Adm.

Code 2605.80. The formal hearing shall be conducted in accordance with the

Department's administrative hearing rules found at (56 Ill. Adm. Code 2605).