{"data":{"id":"us-il/20-ilcs-2505-2505-315","jurisdiction":"us-il","citation":"20 ILCS 2505/2505-315","heading":"Taking testimony; requiring production of documents.","body":"The Department has the power to take testimony and proof under oath and to require the production of books, papers, and documents pertinent to any tax assessment, levy, excise, investigation, inquiry, or hearing and for that purpose to subpoena and to compel the attendance of witnesses and to issue subpoenas duces tecum.","path":["CHAPTER 20 EXECUTIVE BRANCH","Civil Administrative Code of Illinois. (Department of Revenue Law)"],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=340\u0026ChapterID=5\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:15Z","sha256":"c21677b5ff4727b60f40b251d3a2fd980d8ea6aad182f1a809331ccd20d69f2e","source_id":"us-il","stale":false,"prev":"us-il/20-ilcs-2505-2505-310","next":"us-il/20-ilcs-2505-2505-320"},"notice":"GroundRules: Original legal text. Not legal advice."}