Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART130. RETAILERS' OCCUPATION TAX |
SUBPARTH. BOOKS AND RECORDS |
§ 130.801. Books and Records - General Requirements |
§ 130.805. What Records Constitute Minimum Requirement |
§ 130.810. Records Required to Support Deductions |
§ 130.815. Preservation and Retention of Records |
§ 130.820. Preservation of Books During Pendency of Assessment Proceedings |
§ 130.825. Department Authorization to Destroy Records Sooner Than Would Otherwise be Permissible |