Submit Form RR-374 only if you intend to file a complaint with the circuit court and waive your protest rights for an administrative hearing with the Illinois Department of Revenue (IDOR) or the Independent Tax Tribunal. Send this form with your payment under protest to the address on the notice showing the liability you wish to contest in circuit court. The complaint must be filed and the preliminary injunction entered and served within 30 days of submitting this payment. Do not submit this form if you intend to file a protest with the Independent Tax Tribunal or request an Administrative Hearing with IDOR.
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