Illinois Compiled Statutes (Tax)
35 ILCS 5/916
Production of Witnesses and Records
Sec. 916. Production of Witnesses and Records.
# (a)
Subpoenas. The Department or any officer or employee of the Department designated in writing by the Director, 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. All subpoenas and subpoenas duces tecum issued under this Act may be served by any person of full age.
# (b)
Fees. The fees of witnesses for attendance and travel shall be the same as the fees of witnesses before a Circuit Court of this State, such fees to be paid when the witness is excused from further attendance. When the witness is subpoenaed at the instance of the Department or any officer or employee thereof, such fees shall be paid in the same manner as other expenses of the Department, and when the witness is subpoenaed at the instance of any other party to any such proceeding the Department may require that the cost of service of the subpoena or subpoenas duces tecum and the fee of the witness be borne by the party at whose instance the witness is summoned. In such case, the Department, in its discretion, may require a deposit to cover the cost of such service and witness fees. A subpoena or subpoena duces tecum so issued shall be served in the same manner as a subpoena issued out of a court.
# (c)
Judicial enforcement. Any Circuit Court of this State, upon the application of the Department or any officer or employee thereof, or upon the application of any other party to the proceeding may, in its discretion, compel the attendance of witnesses, the production of books, papers, records or memoranda and the giving of testimony before the Department or any officer or employee thereof conducting an investigation or holding a hearing not otherwise delegated to the Illinois Independent Tax Tribunal, by an attachment for contempt, or otherwise, in the same manner as production of evidence may be compelled before the Court. (Source: P.A. 97-1129, eff. 8-28-12.)
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Nearby sections (25 sections)
- 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
- 5/1102 · Jeopardy assessments