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35 ILCS 630/12
(35 ILCS 630/12) (from Ch. 120, par. 2012)
Sec. 12.
For the purpose of administering and enforcing the
provisions of this Article, the Department or any officer or employee of the
Department designated, in writing, by the Director thereof, may
hold investigations and, except for matters otherwise reserved to the Illinois Independent Tax Tribunal, may hold hearings concerning any matters covered by this
Article and may examine any books, papers, records or memoranda bearing upon the
business transacted or purchased by any such retailer or taxpayer and may
require the attendance of such retailer or taxpayer or any officer or
employee of such, or of any person having knowledge of such business, and
may take testimony and require proof of 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 provided 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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