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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART850. LOCAL GOVERNMENT REVENUE RECAPTURE ACT AND CERTIFIED AUDIT PILOT PROGRAM |
| § 850.101. Overview of the Local Government Revenue Recapture Act |
| § 850.105. Nature and Scope of Certified Audit Pilot Program |
| § 850.110. Definitions |
| § 850.115. Participation in the Certified Audit Pilot Program |
| § 850.120. Third Party Requirements |
| § 850.125. Confidentiality Requirements for Third Parties |
| § 850.130. Registration of Third Parties |
| § 850.135. Qualified Practitioner Requirements |
| § 850.140. Qualified Practitioner Registration and Training |
| § 850.145. Examination |
| § 850.150. Revocation of Qualified Practitioner Registration |
| § 850.155. Notice of Engagement and Agreed-Upon Procedures |
| § 850.160. Submission and Review of the Certified Audit Report |
| § 850.165. Revocation of a Certified Audit in Progress |
| § 850.170. Withdrawal from Certified Audit Pilot Program |
| § 850.175. Extension of Audit Timeframe |
| § 850.180. A Certified Audit is Initiated by the Taxpayer but not Completed |
| § 850.185. Certified Audit Report Not Submitted Within Audit Timeframe |
| § 850.190. Independence |
| § 850.195. Penalties |
| § 850.200. Detrimental Reliance |
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SOURCE: Adopted at 47 Ill. Reg. 14822, effective October 4, 2023.
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Notation
AUTHORITY: Implementing the Local Government Revenue Recapture Act [50 ILCS 355] authorized by Sections 2505-25 and 2505-795 of the Civil Administrative Code of Illinois (Department of Revenue Law) [20 ILCS 2505/2505-25] and [20 ILCS 2505/2505-795].