86 Ill. Adm. Code 130.915 — Criminal Investigations

# Criminal Investigations

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 130 RETAILERS' OCCUPATION TAX SECTION 130.915 CRIMINAL INVESTIGATIONS

Section 130.915 Criminal Investigations a) All information received by the Department from returns filed under the Retailers' Occupation Tax Act [35 ILCS 120], or from any investigation conducted under the Retailers' Occupation Tax Act, shall be confidential, except for official purposes, and any person who divulges any such information in any manner, except in accordance with a proper judicial order or as otherwise provided by law, shall be guilty of a Class B misdemeanor with a fine not to exceed $7,500. (Section 11 of the Act) b) When the Department is engaged in a joint investigation with a law enforcement authority, including, but not limited to, State agency law enforcement, federal agency law enforcement, county sheriffs or municipal police, to enforce the Retailers' Occupation Tax Act (ROTA) or another tax Act administered by the Department, it is an official purpose within the meaning of Section 11 of ROTA for the Department to furnish information it receives in administering ROTA with the law enforcement authority. The information shall be provided subject to all confidentiality provisions of Section 11 of ROTA. A person receiving information pursuant to an official purpose who divulges any such information in any manner, except in accordance with a proper judicial order or as otherwise provided by law, shall be guilty of a Class B misdemeanor with a fine not to exceed $7,500. (Source: Amended at 46 Ill. Reg. 6745, effective April 12, 2022)

Section 130.915 Criminal Investigations

a) All information received by the Department from returns filed under the Retailers' Occupation Tax Act [35 ILCS 120], or from any investigation conducted under the Retailers' Occupation Tax Act, shall be confidential, except for official purposes, and any person who divulges any such information in any manner, except in accordance with a proper judicial order or as otherwise provided by law, shall be guilty of a Class B misdemeanor with a fine not to exceed $7,500. (Section 11 of the Act)

b) When the Department is engaged in a joint investigation with a law enforcement authority, including, but not limited to, State agency law enforcement, federal agency law enforcement, county sheriffs or municipal police, to enforce the Retailers' Occupation Tax Act (ROTA) or another tax Act administered by the Department, it is an official purpose within the meaning of Section 11 of ROTA for the Department to furnish information it receives in administering ROTA with the law enforcement authority. The information shall be provided subject to all confidentiality provisions of Section 11 of ROTA. A person receiving information pursuant to an official purpose who divulges any such information in any manner, except in accordance with a proper judicial order or as otherwise provided by law, shall be guilty of a Class B misdemeanor with a fine not to exceed $7,500.

(Source: Amended at 46 Ill. Reg. 6745, effective April 12, 2022)