Illinois Administrative Code
Title 74 - PUBLIC FINANCE
Part 760 - REVISED UNIFORM UNCLAIMED PROPERTY ACT
Subpart G - ENFORCEMENT
Section 760.930 - Determination of Liability

a) If the administrator determines from an examination conducted under Section 15-1002 of the Act that a putative holder failed or refused to pay or deliver to the administrator property that is reportable under the 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 1026/15-1011]

b) The administrator may give notice of any interest and civil penalties at the same time that notice of a determination of liability is given.