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90_SB1287
35 ILCS 5/915 from Ch. 120, par. 9-915
Amends the Illinois Income Tax Act. Makes the provisions
in the Section concerning immunity of witnesses gender
neutral.
LRB9009178KDks
LRB9009178KDks
1 AN ACT to amend the Illinois Income Tax Act by changing
2 Section 915.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Income Tax Act is amended by
6 changing Section 915 as follows:
7 (35 ILCS 5/915) (from Ch. 120, par. 9-915)
8 Sec. 915. Immunity of Witnesses.
9 No person shall be excused from testifying or from
10 producing any books, papers, records or memoranda in any
11 investigation or upon any hearing, when ordered to do so by
12 the Department or any officer or employee thereof, upon the
13 ground that the testimony or evidence, documentary or
14 otherwise, may tend to incriminate him or her or subject him
15 or her to a criminal penalty, but no person shall be
16 prosecuted or subjected to any criminal penalty for, or on
17 account of, any transaction made or thing concerning which he
18 or she may testify or produce evidence, documentary or
19 otherwise, before the Department or an officer or employee
20 thereof; provided, that such immunity shall extend only to a
21 natural person who, in obedience to a subpoena, gives
22 testimony under oath or produces evidence, documentary or
23 otherwise, under oath. No person so testifying shall be
24 exempt from prosecution and punishment for perjury committed
25 in so testifying.
26 (Source: P.A. 76-261.)