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35 ILCS 625/8
(35 ILCS 625/8) (from Ch. 120, par. 1418)
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, except for those matters reserved to the Illinois Independent Tax Tribunal, may hold hearings concerning any matters covered by this Act and may examine any
books, papers, records or memoranda bearing upon the business transacted by
any such taxpayer and may require the attendance of such taxpayer or any
officer or employee of such taxpayer, 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
or any officer or employee thereof shall have power to administer oaths to
any 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. 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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