Illinois Administrative Code
Title 14 - COMMERCE
Part 520 - ENTERPRISE ZONE AND HIGH IMPACT BUSINESS PROGRAMS
Subpart L - JOBS TAX CREDIT
Section 520.1260 - Books and Records

Current through Register Vol. 48, No. 12, March 22, 2024

a) The records submitted in support of a certified payroll shall be considered public records and be made available in compliance with the Freedom of Information Act, excluding an employee's address, telephone number, and Social Security Number. A contractor, subcontractor, or public body may retain, in paper or electronic format, records required under this Section. [20 ILCS 655/5.5(j) and 13(d) ]

b) Upon written or electronic notice, each contractor or subcontractor, within 7 business days, shall make all documents required by Section 520.1250(a)(1)available for inspection and copying at a location within the State, during its regular business hours, to the following entities:

1) The taxpayer in charge of the High Impact Business construction jobs project and its officers and agents;

2) The Director of the Department of Labor or the Director's designee; and

3) Federal, State, or local law enforcement agencies and prosecutors. [20 ILCS 655/5.5(j) and 13(d) ]

Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.