Illinois Compiled Statutes (Tax)

35 ILCS 130/10a

No person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation or upon any hearing, when ordered to do so by the Department or any officer or employee thereof, upon the ground that the testimony or evidence, documentary or otherwise, may tend to incriminate him or subject him to a criminal penalty, but no person shall be prosecuted or subjected to any criminal penalty for, or on account of, any transaction made or thing concerning which he may testify or produce evidence, documentary or otherwise, before the Department or an officer or employee thereof; provided, that such immunity shall extend only to a natural person who, in obedience to a subpoena, gives testimony under oath or produces evidence, documentary or otherwise, under oath

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Nearby sections (25 sections)
  1. 130/6 · Revocation, cancellation, or suspension of license
  2. 130/7 · The Department or any officer or employee of the Department…
  3. 130/8 · The Department may make, promulgate and enforce such reasonable…
  4. 130/8a · The Illinois Administrative Procedure Act is hereby expressly…
  5. 130/9 · Returns; remittance
  6. 130/9a · Examination and correction of returns
  7. 130/9b · Failure to file return; penalty; protest
  8. 130/9c · "Transporter" means any person transporting into or within…
  9. 130/9d · If it appears, after claim therefor filed with the Department,…
  10. 130/9e · Secondary distributors; reports
  11. 130/9f · Manufacturer representatives; reports
  12. 130/10 · The Department, or any officer or employee designated in…
  13. 130/10a · No person shall be excused from testifying or from producing…
  14. 130/10b · All information received by the Department from returns or…
  15. 130/11 · Every distributor of cigarettes, who is required to procure a…
  16. 130/11a · Secondary distributors; records
  17. 130/11b · Manufacturer representatives; records
  18. 130/11c · Retailers; records
  19. 130/12 · Every distributor or secondary distributor who is required to…
  20. 130/13 · Whenever any original package of cigarettes is found in the…
  21. 130/13a · Contraband cigarettes
  22. 130/14 · Any person required by this Act to keep records of any kind…
  23. 130/15 · Any person who shall fail to safely maintain and preserve the…
  24. 130/15a · Failure to keep or produce books and records
  25. 130/16 · All legal proceedings under this Act, whether civil or…
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