ILCS » Chapter 35 · Act 120
Illinois Compiled Statutes

35 ILCS 120/8 (2026)

For the purpose of administering and enforcing the provisions of this Act, the Department, or any officer or employee of the Department designated, in writing, by the Director thereof, may hold investigations and hearings not otherwise delegated to the Illinois Independent Tax Tribunal concerning any matters covered by this Act and may examine any books, papers, records or memoranda bearing upon the sales of tangible personal property or services of any such person, and may require the attendance of such person or any officer or employee of such person, or of any person having knowledge of such business, and may take testimony and require proof for its information

✓ current as of May 2026
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(35 ILCS 120/8) (from Ch. 120, par. 447)
    Sec. 8. For the purpose of administering and enforcing the provisions of this Act, the Department, or any officer or employee of the Department designated, in writing, by the Director thereof, may hold investigations and hearings not otherwise delegated to the Illinois Independent Tax Tribunal concerning any matters covered by this Act and may examine any books, papers, records or memoranda bearing upon the sales of tangible personal property or services of any such person, and may require the attendance of such person or any officer or employee of such person, or of any person having knowledge of such business, and may take testimony and require proof for its information. In the conduct of any investigation or hearing, neither the Department nor any officer or employee thereof shall be bound by the technical rules of evidence, and no informality in any proceeding, or in the manner of taking testimony, shall invalidate any order, decision, rule or regulation made or approved or confirmed by the Department. The Director of Revenue, or any officer or employee of the Department authorized by the Director thereof, shall have power to administer oaths to such persons. The books, papers, records and memoranda of the Department, or parts thereof, may be proved in any hearing, investigation, or legal proceeding by a reproduced copy thereof under the certificate of the Director of Revenue. Such reproduced copy shall, without further proof, be admitted into evidence before the Department or in any legal proceeding.
(Source: P.A. 97-1129, eff. 8-28-12.)

    
Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 2017–2025 · leading case: Chak Fai Hau v. Dep't of Revenue & Constance Beard, 2019 IL App (1st) 172588 (Ill. App. Ct. 2019).
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Chak Fai Hau v. Dep't of Revenue & Constance Beard, 2019 IL App (1st) 172588 (Ill. App. Ct. 2019). · cites it 4× “" 35 ILCS 120/8 (West 2014). Hau makes no effort to explain why the auditor's narrative does not fall under the "books, papers, records and memoranda of the Department.”
City of Chicago v. City of Kankakee, 2019 IL 122878 (Ill. 2019). “” 35 ILCS 120/8 (West 2016). ¶ 34 Section 11 of UTA, in turn, provides: “Every retailer required or authorized to collect taxes hereunder *** shall keep such records, receipts, invoices and other pertinent books, documents, memoranda and papers as [IDOR] shall require, in such…”
Chak Fai Hau v. Dep't of Revenue, 2019 IL App (1st) 172588 (Ill. App. Ct. 2019). · cites it 3× “” 35 ILCS 120/8 (West 2014). Hau makes no effort to explain why the auditor’s narrative does not fall under the “books, papers, records and memoranda of the Department.”
City of Chicago v. City of Kankakee, 2019 IL 122878 (Ill. 2019). “” 35 ILCS 120/8 (West 2016). ¶ 34 Section 11 of UTA, in turn, provides: - 10 - “Every retailer required or authorized to collect taxes hereunder *** shall keep such records, receipts, invoices and other pertinent books, documents, memoranda and papers as [IDOR] shall require, in…”
City of Chicago v. City of Kankakee, 2017 IL App (1st) 153531 (Ill. App. Ct. 2017). “” 35 ILCS 120/8 (West 2016). Similarly, Section 11 of the Use Tax Act provides in part: “For the purpose of administering and enforcing the provisions hereof, [IDOR], or any officer or employee of [IDOR] designated, in writing, by the Director thereof, may hold investigations…”
Vill. of Arlington Heights v. City of Rolling Meadows, 2025 IL 130461 (Ill. 2025). “d duties contained in the Retailers’ Occupation Tax Act to collect all revenues thereunder”); 35 ILCS 120/3 (West 2022) (IDOR to accept sales tax receipts remitted by retailers); 35 ILCS 120/4 (West 2022) (IDOR authorized to examine and correct tax returns, issue notice of tax…”
City of Chicago v. City of Kankakee, 2017 IL App (1st) 153531 (Ill. App. Ct. 2017). “” 35 ILCS 120/8 (West 2016). Similarly, Section 11 of the Use Tax Act provides in part: “For the purpose of administering and enforcing the provisions hereof, [IDOR], or any officer or employee of [IDOR] designated, in writing, by the Director thereof, may hold investigations…”
City of Chicago v. City of Kankakee, 2017 IL App (1st) 153531 (Ill. App. Ct. 2017). “” 35 ILCS 120/8 (West 2016). Similarly, Section 11 of the Use Tax Act provides in part: “For the purpose of administering and enforcing the provisions hereof, [IDOR], or any officer or employee of [IDOR] designated, in writing, by the Director thereof, may hold investigations…”
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