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Public Act 92-0493
SB1177 Enrolled LRB9205952SMdv
AN ACT concerning taxation.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Department of Revenue Law of the Civil
Administrative Code of Illinois is amended by changing
Section 2505-305 as follows:
(20 ILCS 2505/2505-305) (was 20 ILCS 2505/39b15.1)
Sec. 2505-305. Investigators.
(a) The Department has the power to appoint
investigators to conduct all investigations, searches,
seizures, arrests, and other duties imposed under the
provisions of any law administered by the Department or the
Illinois Gaming Board. Except as provided in subsection (c),
these The investigators have and may exercise all the powers
of peace officers solely for the purpose of enforcing taxing
measures administered by the Department or the Illinois
Gaming Board.
(b) The Director must authorize to each investigator
employed under this Section and to any other employee of the
Department exercising the powers of a peace officer a
distinct badge that, on its face, (i) clearly states that the
badge is authorized by the Department and (ii) contains a
unique identifying number. No other badge shall be authorized
by the Department.
(c) Investigators appointed under this Section who are
assigned to the Illinois Gaming Board have and may exercise
all the rights and powers of peace officers, provided that
these powers shall be limited to offenses or violations
occurring or committed on a riverboat or dock, as defined in
subsections (d) and (f) of Section 4 of the Riverboat
Gambling Act.
(Source: P.A. 91-239, eff. 1-1-00; 91-883, eff. 1-1-01.)
Passed in the General Assembly May 29, 2001.
Approved August 23, 2001.
Effective January 01, 2002.
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