Illinois Compiled Statutes (Tax)
35 ILCS 5/915
Immunity of Witnesses
Sec. 915. Immunity of Witnesses. 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. No person so testifying shall be exempt from prosecution and punishment for perjury committed in so testifying. (Source: P.A. 76-261.)
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Nearby sections (25 sections)
- 5/906 · Further Notices of Deficiency Restricted
- 5/907 · Waiver of Restrictions on Assessment
- 5/908 · Procedure on protest
- 5/909 · Credits and Refunds
- 5/910 · Procedure on Denial of Claim for Refund
- 5/911 · Limitations on claims for refund
- 5/911.1 · If the Department withholds any refund due under this Act…
- 5/911.2 · Refunds withheld; tax claims of other states
- 5/911.3 · Refunds withheld; order of honoring requests
- 5/912 · Recovery of Erroneous Refund
- 5/913 · Access to Books and Records
- 5/914 · Conduct of Investigations and Hearings
- 5/915 · Immunity of Witnesses
- 5/916 · Production of Witnesses and Records
- 5/917 · Confidentiality and information sharing
- 5/918 · Place of Hearings
- 5/1001 · Failure to File Tax Returns
- 5/1002 · Failure to Pay Tax
- 5/1003 · Interest on Deficiencies
- 5/1004 · Failure to file withholding returns or annual transmittal…
- 5/1005 · Penalty for Underpayment of Tax
- 5/1006 · Frivolous Returns
- 5/1007 · Failure to register tax shelter or maintain list
- 5/1008 · Promoting tax shelters
- 5/1101 · Lien for Tax