Whether you are required to honor the out-of-state levy depends on whether your bank is subject to that state’s jurisdiction, which is a fact-intensive inquiry best suited for bank counsel.

We believe that the other state’s Department of Revenue would first need to file a judgment order obtained in its state against your customer with an Illinois court, according to the requirements of the Uniform Enforcement of Foreign Judgments Act. That said, we do not recommend responding to a levy without consulting with your bank counsel, as you would for any communication in a legal proceeding that involves your bank.

For resources related to our guidance, please see:

• Uniform Enforcement of Foreign Judgments Act, 735 ILCS 5/12-652(a) (“A copy of any foreign judgment authenticated in accordance with the acts of Congress or the statutes of this State may be filed in the office of the circuit clerk for any county of this State. The clerk shall treat the foreign judgment in the same manner as a judgment of the circuit court for any county of this State. A judgment so filed has the same effect and is subject to the same procedures, defenses and proceedings for reopening, vacating, or staying as a judgment of a circuit court for any county of this State and may be enforced or satisfied in like manner. A judgment filed or registered under this Act shall be construed to be an original Illinois judgment from the date it is filed with the clerk of the circuit court and for purposes of enforcement and revival, shall be treated in exactly the same manner as an Illinois judgment entered on that same date.”)