(20 ILCS 2505/2505-315) (was 20 ILCS 2505/39b16)
Sec. 2505-315.
Taking testimony; requiring production of documents.
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.
(Source: P.A. 91-239, eff. 1-1-00.)
|