Illinois Statutes
§ 2505-360
Illinois § 2505-360
JurisdictionIllinois
TopicGOVERNMENT
Ch. 20EXECUTIVE BRANCH
Act 20 ILCS 2505/Civil Administrative Code of Illinois. (Department of Revenue Law)
This text of Illinois § 2505-360 is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
20 Ill. Comp. Stat. 2505-360 (2026).
Text
(was 20 ILCS 2505/39b48) Sec. 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.
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Related
§ 2505/39b48
Illinois 20 § 2505/39b48
Legislative History
(Source: P.A. 91-239, eff. 1-1-00.)
Nearby Sections
15
§ 2505-1
Article short title§ 2505-10
§ 2505-10§ 2505-100
§ 2505-100§ 2505-105
§ 2505-105§ 2505-15
§ 2505-15§ 2505-175
§ 2505-175§ 2505-190
§ 2505-190§ 2505-20
§ 2505-20§ 2505-200
§ 2505-200§ 2505-205
§ 2505-205§ 2505-210
§ 2505-210§ 2505-215
§ 2505-215§ 2505-25
§ 2505-25§ 2505-250
§ 2505-250§ 2505-255
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Bluebook (online)
Illinois § 2505-360, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/20/2505-360.