Illinois Compiled Statutes (Tax)

35 ILCS 120/10

The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his or her own instance, or on the written request of any other party to the proceeding, issue subpoenas requiring the attendance of and the giving of testimony by witnesses, and subpoenas duces tecum requiring the production of books, papers, records or memoranda

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Nearby sections (25 sections)
  1. 120/5k · Building materials exemption; enterprise zone
  2. 120/5l · Building materials exemption; High Impact Business
  3. 120/5m · Building materials exemption; REV Illinois projects
  4. 120/5n · Building materials exemption; microchip and semiconductor…
  5. 120/6 · Credit memorandum or refund
  6. 120/6a · Claims for credit or refund shall be prepared and filed upon…
  7. 120/6b · As soon as practicable after a claim for credit or refund is…
  8. 120/6c · If a protest to the Department's Notice of Tentative…
  9. 120/6d · Deduction for uncollectible debt
  10. 120/7 · Every person engaged in the business of selling tangible…
  11. 120/8 · For the purpose of administering and enforcing the provisions…
  12. 120/9 · No person shall be excused from testifying or from producing…
  13. 120/10 · The Department or any officer or employee of the Department…
  14. 120/11 · All information received by the Department from returns filed…
  15. 120/11a · The Illinois Administrative Procedure Act is hereby expressly…
  16. 120/12 · The Department is authorized to make, promulgate and enforce…
  17. 120/13 · Criminal penalties
  18. 120/13.5 · (Repealed)
  19. 120/13.7 · Rulemaking
  20. 120/14 · This Act shall be known as the "Retailers' Occupation Tax Act"…
  21. 130/1 · For the purposes of this Act: "Brand Style" means a variety of…
  22. 130/2 · Tax imposed; rate; collection, payment, and distribution;…
  23. 130/3 · Affixing tax stamp; remitting tax to the Department
  24. 130/3-5 · Sunset of exemptions, credits, and deductions
  25. 130/3-10 · Cigarette enforcement
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