The Department has the power to take testimony and proof under oath and to require the production of books, papers, and documents pertinent to any tax assessment, levy, excise, investigation, inquiry, or hearing and for that purpose to subpoena and to compel the attendance of witnesses and to issue subpoenas duces tecum.
20 ILCS 2505/2505-315
Taking testimony; requiring production of documents
Known as the Department of Revenue Law
The act spans §§ 20-2505-2505-1 to 20-2505-2505-95 (74 sections).
P.A. 91-239, eff. 1-1-00.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.