State of Illinois
90th General Assembly

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      35 ILCS 5/915             from Ch. 120, par. 9-915
          Amends the Illinois Income Tax Act.  Makes the provisions
      in  the  Section  concerning  immunity  of  witnesses  gender
 1        AN ACT to amend the Illinois Income Tax Act  by  changing
 2    Section 915.
 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:
 5        Section 5.  The Illinois Income Tax  Act  is  amended  by
 6    changing Section 915 as follows:
 7        (35 ILCS 5/915) (from Ch. 120, par. 9-915)
 8        Sec. 915. Immunity of Witnesses.
 9        No  person  shall  be  excused  from  testifying  or from
10    producing any books, papers,  records  or  memoranda  in  any
11    investigation  or  upon any hearing, when ordered to do so by
12    the Department or any officer or employee thereof,  upon  the
13    ground   that  the  testimony  or  evidence,  documentary  or
14    otherwise, may tend to incriminate him or her or subject  him
15    or  her  to  a  criminal  penalty,  but  no  person  shall be
16    prosecuted or subjected to any criminal penalty  for,  or  on
17    account of, any transaction made or thing concerning which he
18    or  she  may  testify  or  produce  evidence,  documentary or
19    otherwise, before the Department or an  officer  or  employee
20    thereof;  provided, that such immunity shall extend only to a
21    natural  person  who,  in  obedience  to  a  subpoena,  gives
22    testimony under oath or  produces  evidence,  documentary  or
23    otherwise,  under  oath.  No  person  so  testifying shall be
24    exempt from prosecution and punishment for perjury  committed
25    in so testifying.
26    (Source: P.A. 76-261.)

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