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(d) Any person aggrieved by any decision of the Department under this Section may, within 30 days after notice of such decision, protest and request a hearing, whereupon the Department shall give notice to such person of the time and place fixed for such hearing and shall hold a hearing in conformity with the provisions of this Act and then issue its final administrative decision in the matter to such person. In the absence of such a protest within 30 days, the Department's decision shall become final without any further determination being made or notice given. The term "administrative decision" is as defined in Section 3-101 of the Code of Civil Procedure. Section 3-35. Collection of tax. (a) Any digital asset broker maintaining a place of business in this State shall collect the tax imposed by this Act from the customer at the rate stated in Section 3-20 for the privilege of receiving digital asset business activity in this State and shall remit the tax to the Department as provided in Section 3-40 of this Act. Any such digital asset broker shall be liable for the tax whether or not the tax has been collected by the digital asset broker. To the extent that a digital asset broker that is required to collect the tax imposed by this Act has actually collected that tax, such tax is held in trust for the benefit of the Department. (b) All digital asset business activities provided to a customer that are subject to tax under this Act are presumed SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468