Illinois Code § 765 ILCS 1026/15-1011

Determination of liability for unreported reportable property.
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If the administrator determines from an examination conducted under Section 15-1002 that a putative holder failed or refused to pay or deliver to the administrator property which is reportable under this Act, the administrator shall issue a determination of the putative holder's liability to pay or deliver and give notice in a record to the putative holder of the determination.

(765 ILCS 1026/Art. 11 heading)
 

ARTICLE 11. 
 
DETERMINATION OF LIABILITY; PUTATIVE HOLDER REMEDIES

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