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35 ILCS 135/17
(35 ILCS 135/17) (from Ch. 120, par. 453.47)
Sec. 17.
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 concerning any matters covered by this Act and may examine any
books, papers, records, documents or memoranda of any distributor, secondary distributor, or user
bearing upon the sales or purchases of cigarettes the use of which is taxed
hereunder and may require the attendance of such person or any officer or
employee of such person, or of any person having knowledge of the facts,
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, documents 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. 96-1027, eff. 7-12-10.)
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