Ill. Admin. Code tit. 86, § 450.140 - Criminal Investigations
a)
All information received by the Department from returns or reports
filed under this Act [Cigarette Use Tax Act], or from any
investigation conducted under this Act, shall be confidential, except for
official purposes, and any person who divulges any such information in any
manner, except in accordance with a proper judicial order or as otherwise
provided by law, shall be guilty of a Class A misdemeanor.
35
ILCS 135/20
.
b) When the Department is engaged in a joint
investigation with a law enforcement authority, including, but not limited to,
State agency law enforcement, federal agency law enforcement, county sheriffs
or municipal police, to enforce the Cigarette Use Tax Act or another tax act
administered by the Department, it is an official purpose within the meaning of
Section 20 of the Cigarette Use Tax Act for the Department to furnish
information it receives in administering the Cigarette Use Tax Act with the law
enforcement authority. The information shall be provided subject to all
confidentiality provisions of Section 20 of the Cigarette Use Tax Act. A person
receiving information pursuant to an official purpose who divulges any such
information in any manner, except in accordance with a proper judicial order or
as otherwise provided by law, shall be guilty of a Class A
misdemeanor.
Notes
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