Illinois Compiled Statutes
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35 ILCS 625/10
(35 ILCS 625/10)
(from Ch. 120, par. 1420)
The Department or any officer or employee of the Department
designated, in writing, by the Director thereof, shall at its or his own
instance, or on the written request of any 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 issued under this Act may be
served by any person of full age. The fees of witnesses for attendance and
travel shall be the same as the fees of witnesses before the Circuit Court
of this State; such fees are 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 taxpayer to any such proceeding the
Department may require that the cost of service of the subpoena and the fee
of the witness be borne by the taxpayer 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
issued as aforesaid shall be served in the same manner as a subpoena issued
out of a court.
Any Circuit Court of this State, or any judge thereof, upon the
application of the Department or any officer or employee thereof may, in
its or his 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 authorized by this Act, by an attachment
for contempt, or otherwise, in the same manner as production of evidence
may be compelled before the court.
The Department or any officer or employee thereof, or any party in an
investigation or hearing before the Department, may cause the depositions
of witnesses residing within or without the State to be taken in the manner
prescribed by law for like depositions in civil actions in courts of this
State, and, to that end, compel the attendance of witnesses and the
production of books, papers, records or memoranda.
Hearings before the Illinois Independent Tax Tribunal shall be conducted pursuant to the provisions of the Illinois Independent Tax Tribunal Act of 2012.
(Source: P.A. 97-1129, eff. 8-28-12.)