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under this Act. The Department shall make a final determination of the taxpayer's outstanding tax liability as expeditiously as possible after the his final tax return has been filed. If the Department cannot make the final determination within 45 days after receiving the final tax return, it shall so notify the taxpayer within that period, stating its reasons therefor therefore. Any person aggrieved by any decision of the Department under this Section may, within 30 20 days after receiving notice of the decision, protest and request a hearing. Upon receiving a written request for a hearing, the Department shall give notice to the person requesting the hearing of the time and place fixed for the 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 that person. In the absence of a protest and request for a hearing within 30 20 days, the Department's decision shall become final without any further determination being made or notice given. (Source: P.A. 97-688, eff. 6-14-12.) (35 ILCS 128/1-20) Sec. 1-20. Revocation, cancellation, or suspension of license. The Department may, after notice and hearing as provided for by this Act, revoke, cancel, or suspend the license of any cigarette machine operator for the violation of SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468