(625 ILCS 5/2‑116) (from Ch. 95 1/2, par. 2‑116)
Sec. 2‑116.
Secretary of State Department of Police.
(a) The Secretary of State and the officers, inspectors, and
investigators appointed by him shall cooperate with the State Police and
the sheriffs and police in enforcing the laws regulating the operation of
vehicles and the use of the highways.
(b) The Secretary of State may provide training and education for
members of his office in traffic regulation, the promotion of traffic
safety and the enforcement of laws vested in the Secretary of State for
administration and enforcement regulating the operation of vehicles and the
use of the highways.
(c) The Secretary of State may provide distinctive uniforms and badges
for officers, inspectors and investigators employed in the administration
of laws relating to the operation of vehicles and the use of the highways
and vesting the administration and enforcement of such laws in the
Secretary of State.
(d) The Secretary of State Department of Police is authorized to:
(1) investigate the origins, activities, persons, |
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and incidents of crime and the ways and means, if any, to redress the victims of crimes, and study the impact, if any, of legislation relative to the criminal laws of this State related thereto and conduct any other investigations as may be provided by law;
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(2) employ skilled experts, technicians,
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investigators, special agents, or otherwise specially qualified persons to aid in preventing or detecting crime, apprehending criminals, or preparing and presenting evidence of violations of the criminal laws of the State;
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(3) cooperate with the police of cities, villages,
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and incorporated towns, and with the police officers of any county, in enforcing the laws of the State and in making arrests;
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(4) provide, as may be required by law, assistance
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to local law enforcement agencies through training, management, and consultant services for local law enforcement agencies, pertaining to law enforcement activities;
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(5) exercise the rights, powers, and duties which
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have been vested in it by the Secretary of State Act and this Code; and
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(6) enforce and administer any other laws in
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relation to law enforcement as may be vested in the Secretary of State Department of Police.
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Persons within the Secretary of State Department of Police who exercise
these powers are conservators of the peace and have all the powers possessed
by policemen in municipalities and sheriffs, and may exercise these powers
anywhere in the State in cooperation with local
law enforcement officials. These
persons may use false or fictitious names in the performance of their duties
under this Section, upon approval of the Director of Police‑Secretary of
State, and shall not be subject to prosecution under the criminal laws for that
use.
(e) The Secretary of State Department of Police may charge, collect, and
receive fees or moneys equivalent to the cost of providing its personnel,
equipment, and services to governmental agencies when explicitly requested by
a governmental agency and according to an intergovernmental agreement or
memorandums of understanding as provided by this Section, including but not
limited to fees or moneys equivalent to the cost of providing training to other
governmental agencies on terms and conditions that in the judgment of the
Director of Police‑Secretary of State are in the best interest of the
Secretary of State. All fees received by the Secretary of State Police
Department under this Act shall be deposited in a special fund in the State
Treasury to be known as
the Secretary of State Police Services Fund. The money deposited in the
Secretary of State Police Services Fund shall be appropriated to the Secretary
of State Department of Police as provided for in subsection (g).
(f) The Secretary of State Department of Police may apply for grants or
contracts and receive, expend, allocate, or disburse moneys made
available by public or private entities, including, but not limited to,
contracts,
bequests, grants, or receiving equipment from corporations, foundations, or
public or private institutions of higher learning.
(g) The Secretary of State Police Services Fund is hereby created as a
special fund in the State Treasury. All moneys received under this Section by
the Secretary of
State
Department of Police shall be deposited into the Secretary of State Police
Services Fund to be appropriated to the Secretary of State Department of Police
for purposes as indicated by the grantor or contractor or, in the case of
moneys bequeathed or granted for no specific purpose, for any purpose as
deemed appropriate by the Director of Police‑Secretary of State in
administering the responsibilities of the Secretary of State Department of
Police.
(Source: P.A. 92‑501, eff. 12‑19‑01.)
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(625 ILCS 5/2‑118) (from Ch. 95 1/2, par. 2‑118)
Sec. 2‑118.
Hearings.
(a) Upon the suspension, revocation or denial of
the issuance of a license, permit, registration or certificate of title
under this Code of any person the Secretary of State shall immediately
notify such person in writing and upon his written request shall, within 20
days after receipt thereof, set a date for a hearing to commence within 90
calendar days from the date of the written request for all requests related to
a suspension, revocation, or the denial of the issuance of a license, permit,
registration, or certificate of title occurring after July 1, 2002, in the
County of
Sangamon, the County of Jefferson, or the County of Cook, as such
person may specify, unless both
parties agree that such hearing may be held in some other county.
The Secretary may require the payment of a fee of not more than $50 for the
filing of any petition, motion, or request for hearing conducted pursuant to
this Section. These fees must be deposited into the Secretary of State DUI
Administration Fund, a special fund created in the State treasury, and, subject
to appropriation and as directed by the Secretary of State, shall be used for
operation of the Department of Administrative Hearings of the Office of the
Secretary of
State
and for no other purpose. The
Secretary shall establish by rule the amount and the procedures, terms, and
conditions relating to these fees.
(b) At any time after the suspension, revocation or denial of a license,
permit, registration or certificate of title of any person as
hereinbefore referred to, the Secretary of State, in his or her discretion
and
without the necessity of a request by such person, may hold such a hearing,
upon not less than 10 days' notice in writing, in the Counties of Sangamon,
Jefferson,
or Cook or in any other county agreed to by the parties.
(c) Upon any such hearing, the Secretary of State, or his authorized
agent may administer oaths and issue subpoenas for the attendance of
witnesses and the production of relevant books and records and may require
an examination of such person. Upon any such hearing, the Secretary of
State shall either rescind or, good cause appearing therefor, continue,
change or extend the Order of Revocation or Suspension, or upon petition
therefore and subject to the provisions of this Code, issue a restricted
driving permit or reinstate the license or permit of such person.
(d) All hearings and hearing procedures shall comply with requirements
of the Constitution, so that no person is deprived of due process of law
nor denied equal protection of the laws. All hearings shall be held before
the Secretary of State or before such persons as may be designated by the
Secretary of State and appropriate records of such hearings shall be kept.
Where a transcript of the hearing is taken, the person requesting the
hearing shall have the opportunity to order a copy thereof at his own
expense.
The Secretary of State shall enter an order upon any hearing conducted
under this Section, related to a suspension, revocation, or the denial of
the issuance of a license, permit, registration, or certificate of title
occurring after July 1, 2002, within 90 days of its conclusion and shall
immediately notify the person in writing of his or her action.
(e) The action of the
Secretary of State in suspending, revoking or denying any license, permit,
registration, or certificate of title shall be subject to judicial review
in the
Circuit Court of Sangamon County, in the Circuit Court of Jefferson County,
or in the Circuit Court of Cook County, and the
provisions of the Administrative Review Law, and all amendments and
modifications thereto, and the rules adopted pursuant thereto, are hereby
adopted and shall apply to and govern every action for the judicial review of
final acts or decisions of the Secretary of State hereunder.
(Source: P.A. 91‑823, eff. 1‑1‑01; 92‑418, eff. 8‑17‑01.)
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(625 ILCS 5/2‑123)
(from Ch. 95 1/2, par. 2‑123)
Sec. 2‑123.
Sale and Distribution of Information.
(a) Except as otherwise provided in this Section, the Secretary may make the
driver's license, vehicle and title registration lists, in part or in whole,
and any statistical information derived from these lists available to local
governments, elected state officials, state educational institutions, and all
other governmental units of the State and Federal
Government
requesting them for governmental purposes. The Secretary shall require any such
applicant for services to pay for the costs of furnishing such services and the
use of the equipment involved, and in addition is empowered to establish prices
and charges for the services so furnished and for the use of the electronic
equipment utilized.
(b) The Secretary is further empowered to and he may, in his discretion,
furnish to any applicant, other than listed in subsection (a) of this Section,
vehicle or driver data on a computer tape, disk, other electronic format or
computer processable medium, or printout at a fixed fee of
$250 for orders received before October 1, 2003 and $500 for orders received
on or after October 1, 2003, in advance, and require in addition a
further sufficient
deposit based upon the Secretary of State's estimate of the total cost of the
information requested and a charge of $25 for orders received before October
1, 2003 and $50 for orders received on or after October 1, 2003, per 1,000
units or part
thereof identified or the actual cost, whichever is greater. The Secretary is
authorized to refund any difference between the additional deposit and the
actual cost of the request. This service shall not be in lieu of an abstract
of a driver's record nor of a title or registration search. This service may
be limited to entities purchasing a minimum number of records as required by
administrative rule. The information
sold pursuant to this subsection shall be the entire vehicle or driver data
list, or part thereof. The information sold pursuant to this subsection
shall not contain personally identifying information unless the information is
to be used for one of the purposes identified in subsection (f‑5) of this
Section. Commercial purchasers of driver and vehicle record databases shall
enter into a written agreement with the Secretary of State that includes
disclosure of the commercial use of the information to be purchased.
(b‑1) The Secretary is further empowered to and may, in his or her discretion, furnish vehicle or driver data on a computer tape, disk, or other electronic format or computer processible medium, at no fee, to any State or local governmental agency that uses the information provided by the Secretary to transmit data back to the Secretary that enables the Secretary to maintain accurate driving records, including dispositions of traffic cases. This information may be provided without fee not more often than once every 6 months.
(c) Secretary of State may issue registration lists. The Secretary
of State shall compile and publish, at least annually, a list of all registered
vehicles. Each list of registered vehicles shall be arranged serially
according to the registration numbers assigned to registered vehicles and
shall contain in addition the names and addresses of registered owners and
a brief description of each vehicle including the serial or other
identifying number thereof. Such compilation may be in such form as in the
discretion of the Secretary of State may seem best for the purposes intended.
(d) The Secretary of State shall furnish no more than 2 current available
lists of such registrations to the sheriffs of all counties and to the chiefs
of police of all cities and villages and towns of 2,000 population and over
in this State at no cost. Additional copies may be purchased by the sheriffs
or chiefs of police at the fee
of $500 each or at the cost of producing the list as determined
by the Secretary of State. Such lists are to be used for governmental
purposes only.
(e) (Blank).
(e‑1) (Blank).
(f) The Secretary of State shall make a title or registration search of the
records of his office and a written report on the same for any person, upon
written application of such person, accompanied by a fee of $5 for
each registration or title search. The written application shall set forth
the intended use of the requested information. No fee shall be charged for a
title or
registration search, or for the certification thereof requested by a government
agency. The report of the title or registration search shall not contain
personally identifying information unless the request for a search was made for
one of the purposes identified in subsection (f‑5) of this Section. The report of the title or registration search shall not contain highly
restricted personal
information unless specifically authorized by this Code.
The Secretary of State shall certify a title or registration record upon
written request. The fee for certification shall be $5 in addition
to the fee required for a title or registration search. Certification shall
be made under the signature of the Secretary of State and shall be
authenticated by Seal of the Secretary of State.
The Secretary of State may notify the vehicle owner or registrant of
the request for purchase of his title or registration information as the
Secretary deems appropriate.
No information shall be released to the requestor until expiration of a
10 day period. This 10 day period shall not apply to requests for
information made by law enforcement officials, government agencies,
financial institutions, attorneys, insurers, employers, automobile
associated businesses, persons licensed as a private detective or firms
licensed as a private detective agency under the Private Detective, Private
Alarm, Private Security, and Locksmith Act of 2004, who are employed by or are
acting on
behalf of law enforcement officials, government agencies, financial
institutions, attorneys, insurers, employers, automobile associated businesses,
and other business entities for purposes consistent with the Illinois Vehicle
Code, the vehicle owner or registrant or other entities as the Secretary may
exempt by rule and regulation.
Any misrepresentation made by a requestor of title or vehicle information
shall be punishable as a petty offense, except in the case of persons
licensed as a private detective or firms licensed as a private detective agency
which shall be subject to disciplinary sanctions under Section 40‑10 of the
Private Detective, Private Alarm, Private Security, and Locksmith Act of 2004.
(f‑5) The Secretary of State shall not disclose or otherwise make
available to
any person or entity any personally identifying information obtained by the
Secretary
of State in connection with a driver's license, vehicle, or title registration
record
unless the information is disclosed for one of the following purposes:
(1) For use by any government agency, including any
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court or law enforcement agency, in carrying out its functions, or any private person or entity acting on behalf of a federal, State, or local agency in carrying out its functions.
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(2) For use in connection with matters of motor
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vehicle or driver safety and theft; motor vehicle emissions; motor vehicle product alterations, recalls, or advisories; performance monitoring of motor vehicles, motor vehicle parts, and dealers; and removal of non‑owner records from the original owner records of motor vehicle manufacturers.
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(3) For use in the normal course of business by a
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legitimate business or its agents, employees, or contractors, but only:
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(A) to verify the accuracy of personal
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information submitted by an individual to the business or its agents, employees, or contractors; and
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(B) if such information as so submitted is not
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correct or is no longer correct, to obtain the correct information, but only for the purposes of preventing fraud by, pursuing legal remedies against, or recovering on a debt or security interest against, the individual.
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(4) For use in research activities and for use in
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producing statistical reports, if the personally identifying information is not published, redisclosed, or used to contact individuals.
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(5) For use in connection with any civil, criminal,
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administrative, or arbitral proceeding in any federal, State, or local court or agency or before any self‑regulatory body, including the service of process, investigation in anticipation of litigation, and the execution or enforcement of judgments and orders, or pursuant to an order of a federal, State, or local court.
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(6) For use by any insurer or insurance support
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organization or by a self‑insured entity or its agents, employees, or contractors in connection with claims investigation activities, antifraud activities, rating, or underwriting.
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(7) For use in providing notice to the owners of
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towed or impounded vehicles.
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(8) For use by any person licensed as a private
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detective or firm licensed as a private detective agency under the Private Detective, Private Alarm, Private Security, and Locksmith Act of 1993, private investigative agency or security service licensed in Illinois for any purpose permitted under this subsection.
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(9) For use by an employer or its agent or insurer
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to obtain or verify information relating to a holder of a commercial driver's license that is required under chapter 313 of title 49 of the United States Code.
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(10) For use in connection with the operation of
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private toll transportation facilities.
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(11) For use by any requester, if the requester
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demonstrates it has obtained the written consent of the individual to whom the information pertains.
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(12) For use by members of the news media, as
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defined in Section 1‑148.5, for the purpose of newsgathering when the request relates to the operation of a motor vehicle or public safety.
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(13) For any other use specifically authorized by
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law, if that use is related to the operation of a motor vehicle or public safety.
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(f‑6) The Secretary of State shall not disclose or
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otherwise make available to any person or entity any highly restricted personal information obtained by the Secretary of State in connection with a driver's license, vehicle, or title registration record unless specifically authorized by this Code.
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(g) 1. The Secretary of State may, upon receipt of a
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written request and a fee of $6 before October 1, 2003 and a fee of $12 on and after October 1, 2003, furnish to the person or agency so requesting a driver's record. Such document may include a record of: current driver's license issuance information, except that the information on judicial driving permits shall be available only as otherwise provided by this Code; convictions; orders entered revoking, suspending or cancelling a driver's license or privilege; and notations of accident involvement. All other information, unless otherwise permitted by this Code, shall remain confidential. Information released pursuant to a request for a driver's record shall not contain personally identifying information, unless the request for the driver's record was made for one of the purposes set forth in subsection (f‑5) of this Section.
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2. The Secretary of State shall not disclose or
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otherwise make available to any person or entity any highly restricted personal information obtained by the Secretary of State in connection with a driver's license, vehicle, or title registration record unless specifically authorized by this Code. The Secretary of State may certify an abstract of a driver's record upon written request therefor. Such certification shall be made under the signature of the Secretary of State and shall be authenticated by the Seal of his office.
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3. All requests for driving record information shall
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be made in a manner prescribed by the Secretary and shall set forth the intended use of the requested information.
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The Secretary of State may notify the affected
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driver of the request for purchase of his driver's record as the Secretary deems appropriate.
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No information shall be released to the requester
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until expiration of a 10 day period. This 10 day period shall not apply to requests for information made by law enforcement officials, government agencies, financial institutions, attorneys, insurers, employers, automobile associated businesses, persons licensed as a private detective or firms licensed as a private detective agency under the Private Detective, Private Alarm, Private Security, and Locksmith Act of 2004, who are employed by or are acting on behalf of law enforcement officials, government agencies, financial institutions, attorneys, insurers, employers, automobile associated businesses, and other business entities for purposes consistent with the Illinois Vehicle Code, the affected driver or other entities as the Secretary may exempt by rule and regulation.
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Any misrepresentation made by a requestor of driver
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information shall be punishable as a petty offense, except in the case of persons licensed as a private detective or firms licensed as a private detective agency which shall be subject to disciplinary sanctions under Section 40‑10 of the Private Detective, Private Alarm, Private Security, and Locksmith Act of 2004.
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4. The Secretary of State may furnish without fee,
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upon the written request of a law enforcement agency, any information from a driver's record on file with the Secretary of State when such information is required in the enforcement of this Code or any other law relating to the operation of motor vehicles, including records of dispositions; documented information involving the use of a motor vehicle; whether such individual has, or previously had, a driver's license; and the address and personal description as reflected on said driver's record.
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5. Except as otherwise provided in this Section, the
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Secretary of State may furnish, without fee, information from an individual driver's record on file, if a written request therefor is submitted by any public transit system or authority, public defender, law enforcement agency, a state or federal agency, or an Illinois local intergovernmental association, if the request is for the purpose of a background check of applicants for employment with the requesting agency, or for the purpose of an official investigation conducted by the agency, or to determine a current address for the driver so public funds can be recovered or paid to the driver, or for any other purpose set forth in subsection (f‑5) of this Section.
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The Secretary may also furnish the courts a copy of
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an abstract of a driver's record, without fee, subsequent to an arrest for a violation of Section 11‑501 or a similar provision of a local ordinance. Such abstract may include records of dispositions; documented information involving the use of a motor vehicle as contained in the current file; whether such individual has, or previously had, a driver's license; and the address and personal description as reflected on said driver's record.
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6. Any certified abstract issued by the Secretary of
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State or transmitted electronically by the Secretary of State pursuant to this Section, to a court or on request of a law enforcement agency, for the record of a named person as to the status of the person's driver's license shall be prima facie evidence of the facts therein stated and if the name appearing in such abstract is the same as that of a person named in an information or warrant, such abstract shall be prima facie evidence that the person named in such information or warrant is the same person as the person named in such abstract and shall be admissible for any prosecution under this Code and be admitted as proof of any prior conviction or proof of records, notices, or orders recorded on individual driving records maintained by the Secretary of State.
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7. Subject to any restrictions contained in the
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Juvenile Court Act of 1987, and upon receipt of a proper request and a fee of $6 before October 1, 2003 and a fee of $12 on or after October 1, 2003, the Secretary of State shall provide a driver's record to the affected driver, or the affected driver's attorney, upon verification. Such record shall contain all the information referred to in paragraph 1 of this subsection (g) plus: any recorded accident involvement as a driver; information recorded pursuant to subsection (e) of Section 6‑117 and paragraph (4) of subsection (a) of Section 6‑204 of this Code. All other information, unless otherwise permitted by this Code, shall remain confidential.
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(h) The Secretary shall not disclose social security numbers or any associated information obtained from the Social Security Administration except pursuant
to a written request by, or with the prior written consent of, the
individual except: (1) to officers and employees of the Secretary
who
have a need to know the social security numbers in performance of their
official duties, (2) to law enforcement officials for a lawful, civil or
criminal law enforcement investigation, and if the head of the law enforcement
agency has made a written request to the Secretary specifying the law
enforcement investigation for which the social security numbers are being
sought, (3) to the United States Department of Transportation, or any other
State, pursuant to the administration and enforcement of the Commercial
Motor Vehicle Safety Act of 1986, (4) pursuant to the order of a court
of competent jurisdiction, or (5) to the Department of Public Aid for
utilization
in the child support enforcement duties assigned to that Department under
provisions of the Public Aid Code after the individual has received advanced
meaningful notification of what redisclosure is sought by the Secretary in
accordance with the federal Privacy Act.
(i) (Blank).
(j) Medical statements or medical reports received in the Secretary of
State's Office shall be confidential. No confidential information may be
open to public inspection or the contents disclosed to anyone, except
officers and employees of the Secretary who have a need to know the information
contained in the medical reports and the Driver License Medical Advisory
Board, unless so directed by an order of a court of competent jurisdiction.
(k) All fees collected under this Section shall be paid into the Road
Fund of the State Treasury, except that (i) for fees collected before October
1, 2003, $3 of the $6 fee for a
driver's record shall be paid into the Secretary of State Special Services
Fund, (ii) for fees collected on and after October 1, 2003, of the $12 fee
for a driver's record, $3 shall be paid into the Secretary of State Special
Services Fund and $6 shall be paid into the General Revenue Fund, and (iii) for
fees collected on and after October 1, 2003, 50% of the amounts collected
pursuant to subsection (b) shall be paid into the General Revenue Fund.
(l) (Blank).
(m) Notations of accident involvement that may be disclosed under this
Section shall not include notations relating to damage to a vehicle or other
property being transported by a tow truck. This information shall remain
confidential, provided that nothing in this subsection (m) shall limit
disclosure of any notification of accident involvement to any law enforcement
agency or official.
(n) Requests made by the news media for driver's license, vehicle, or
title registration information may be furnished without charge or at a reduced
charge, as determined by the Secretary, when the specific purpose for
requesting the documents is deemed to be in the public interest. Waiver or
reduction of the fee is in the public interest if the principal purpose of the
request is to access and disseminate information regarding the health, safety,
and welfare or the legal rights of the general public and is not for the
principal purpose of gaining a personal or commercial benefit.
The information provided pursuant to this subsection shall not contain
personally identifying information unless the information is to be used for one
of the
purposes identified in subsection (f‑5) of this Section.
(o) The redisclosure of personally identifying information
obtained
pursuant
to this Section is prohibited, except to the extent necessary to effectuate the
purpose
for which the original disclosure of the information was permitted.
(p) The Secretary of State is empowered to adopt rules
to
effectuate this Section.
(Source: P.A. 93‑32, eff. 7‑1‑03; 93‑438, eff. 8‑5‑03; 93‑895, eff. 1‑1‑05; 94‑56, eff. 6‑17‑05.)
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(625 ILCS 5/2‑124) (from Ch. 95 1/2, par. 2‑124)
Sec. 2‑124.
Audits, interest and penalties.
(a) Audits. The Secretary of State or employees and agents
designated by him, may audit the books, records, tax returns, reports,
and any and all other pertinent records or documents of any person
licensed or registered, or required to be licensed or registered, under
any provisions of this Act, for the purpose of determining whether such
person has not paid any fees or taxes required to be paid to the
Secretary of State and due to the State of Illinois.
For purposes of this Section, "person" means an individual, corporation,
or partnership, or an officer or an employee of any corporation, including
a dissolved corporation, or a member or an employee of any partnership, who
as an officer, employee, or member under a duty to perform the act in
respect to which the violation occurs.
(b) Joint Audits. The Secretary of State may enter into reciprocal
audit agreements with officers, agents or agencies of another State or
States, for joint audits of any person subject to audit under this Act.
(c) Special Audits. If the Secretary of State is not satisfied with
the books, records and documents made available for an audit, or if the
Secretary of State is unable to determine therefrom whether any fees or
taxes are due to the State of Illinois, or if there is cause to believe
that the person audited has declined or refused to supply the books,
records and documents necessary to determine whether a deficiency
exists, the Secretary of State may either seek a court order for
production of any and all books, records and documents he deems relevant
and material, or, in his discretion, the Secretary of State may instead
give written notice to such person requiring him to produce any and all
books, records and documents necessary to properly audit and determine
whether any fees or taxes are due to the State of Illinois. If such
person fails, refuses or declines to comply with either the court order
or written notice within the time specified, the Secretary of State
shall then order a special audit at the expense of the person affected.
Upon completion of the special audit, the Secretary of State shall
determine if any fees or taxes required to be paid under this Act have
not been paid, and make an assessment of any deficiency based upon the
books, records and documents available to him, and in an assessment, he
may rely upon records of other persons having an operation similar to
that of the person audited specially. A person audited specially and
subject to a court order and in default thereof, shall in addition, be
subject to any penalty or punishment imposed by the court entering the
order.
(d) Deficiency; Audit Costs. When a deficiency is found and any fees
or taxes required to be paid under this Act have not been paid to the
State of Illinois, the Secretary of State may impose an audit fee
of $100
per day, or $50 per half‑day, per auditor, plus in the case of
out‑of‑state travel, transportation expenses incurred by the auditor or
auditors. Where more than one person is audited on the same out‑of‑state
trip, the additional transportation expenses may be apportioned. The
actual costs of a special audit shall be imposed upon the person
audited.
(e) Interest. When a deficiency is found and any fees or taxes
required to be paid under this Act have not been paid to the State of
Illinois, the amount of the deficiency, if greater than $100 for all
registration years examined, shall also bear interest at the
rate of 1/2 of 1% per month or fraction thereof, from the date when the
fee or tax due should have been paid under the provisions of this Act,
subject to a maximum of 6% per annum.
(f) Willful Negligence. When a deficiency is determined by the
Secretary to be caused by the willful neglect or negligence of the
person audited, an additional 10% penalty, that is 10% of the amount of
the deficiency or assessment, shall be imposed, and the 10% penalty
shall bear interest at the rate of 1/2 of 1% on and after the 30th day
after the penalty is imposed until paid in full.
(g) Fraud or Evasion. When a deficiency is determined by the
Secretary to be caused by fraud or willful evasion of the provisions of
this Act, an additional penalty, that is 20% of the amount of the
deficiency or assessment, shall be imposed, and the 20% penalty shall
bear interest at the rate of 1/2 of 1% on and after the 30th day after
the penalty is imposed until paid in full.
(h) Notice. The Secretary of State shall give written notice to any
person audited, of the amount of any deficiency found or assessment
made, of the costs of an audit or special audit, and of the penalty
imposed, and payment shall be made within 30 days of the date of the
notice unless such person petitions for a hearing.
However, except in the case of fraud or willful evasion, or the
inaccessibility of books and records for audit or with the express
consent of the person audited, no notice of a deficiency or assessment
shall be issued by the Secretary for more than 3 registration years.
This limitation shall commence on any January 1 as to calendar year
registrations and on any July 1 as to fiscal year registrations. This
limitation shall not apply for any period during which the person
affected has declined or refuses to make his books and records available
for audit, nor during any period of time in which an Order of any Court
has the effect of enjoining or restraining the Secretary from making an
audit or issuing a notice.
Notwithstanding, each person licensed under the International Registration
Plan and audited by this State or any member jurisdiction shall follow the
assessment and refund procedures as adopted and amended by the International
Registration Plan members. The Secretary of State shall have the final
decision as to which registrants may be subject to the netting of audit fees as
outlined in the International Registration Plan. Persons audited may be
subject to a review process to determine the final outcome of the audit
finding. This process shall follow the adopted procedure as outlined in the
International Registration Plan. All decisions by the IRP designated tribunal
shall be binding.
(i) Every person subject to licensing or registration and audit
under the provisions of this Chapter shall retain all pertinent
licensing and registration documents, books, records, tax returns,
reports and all supporting records and documents for a period of 4
years.
(j) Hearings. Any person receiving written notice of a deficiency or
assessment may, within 30 days after the date of the notice, petition
for a hearing before the Secretary of State or his duly appointed
hearing officer to contest the audit in whole or in part, and the
petitioner shall simultaneously file a certified check or money order,
or certificate of deposit, or a surety bond approved by the Secretary in
the amount of the deficiency or assessment. Hearings shall be held
pursuant to the provisions of Section 2‑118 of this Act.
(k) Judgments. The Secretary of State may enforce any notice of
deficiency or assessment pursuant to the provisions of Section 3‑831 of
this Act.
(Source: P.A. 92‑69, eff. 7‑12‑01; 93‑32, eff. 7‑1‑03.)
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