Illinois Code § 2505-360
Illinois Code § 2505-360. Reproduced from the official Illinois Compiled Statutes, with a citation summary, verification link, and related provisions.
§ 2505-360.
Certificate by manager of taxpayer records. In any civil or criminal action under any tax or fee statute of this State administered by the Department, a certificate made under the seal of the Department by the manager of taxpayer records or the manager's duly authorized deputy stating that he or she had diligently searched available records of the Department and (1) not found a form or return required by law to be filed with the Department or not found a record shall be admissible to prove the absence of that form, return, or record, or (2) not found a return or any other form required by law or regulation to be filed with the Department shall be admissible to prove the failure to file that return or form by any person required to do so. (Source: P.A. 91-239, eff. 1-1-00.)
Source: official Illinois text · Last verified 2026-08-27
At a glance
- Citation: Illinois Compiled Statutes § 2505-360
- Jurisdiction: Illinois
- Code: Illinois Compiled Statutes
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Illinois Compiled Statutes. Confirm it against the primary source before relying on it:
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Common questions
What is the source of Illinois Compiled Statutes § 2505-360?
The text above is transcribed from the Illinois Compiled Statutes, the codified statutes of Illinois. The official publisher link appears under "Verify the text" on this page.
What subject does Illinois Compiled Statutes § 2505-360 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Illinois Compiled Statutes § 2505-360 still in force?
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