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35 ILCS 120/8
(35 ILCS 120/8) (from Ch. 120, par. 447)
Sec. 8.
For the purpose of administering and enforcing the provisions of
this Act, the Department, or any officer or employee of the Department
designated, in writing, by the Director thereof, may hold investigations
and hearings not otherwise delegated to the Illinois Independent Tax Tribunal concerning any matters covered by this Act and may examine any
books, papers, records or memoranda bearing upon the sales of tangible
personal property or services of any such person, and may require the
attendance of such person or any officer or employee of such person, or of
any person having knowledge of such business, and may take testimony and
require proof for its information. In the conduct of any investigation or
hearing, neither the Department nor any officer or employee thereof shall
be bound by the technical rules of evidence, and no informality in any
proceeding, or in the manner of taking testimony, shall invalidate any
order, decision, rule or regulation made or approved or confirmed by the
Department. The Director of Revenue, or any officer or employee of the
Department authorized by the Director thereof, shall have power to
administer oaths to such persons. The books, papers, records and memoranda
of the Department, or parts thereof, may be proved in any hearing,
investigation, or legal proceeding by a reproduced copy thereof under the
certificate of the Director of Revenue. Such reproduced copy shall, without
further proof, be admitted into evidence before the Department or in any
legal proceeding.
(Source: P.A. 97-1129, eff. 8-28-12.)
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