Illinois Administrative Code
Title 14 - COMMERCE
Part 522 - APPRENTICESHIP EDUCATION EXPENSE CREDIT PROGRAM
Section 522.90 - Record Retention
Universal Citation: 14 IL Admin Code ยง 522.90
Current through Register Vol. 47, No. 52, December 29, 2023
An employer filing a return claiming the apprenticeship education expense credit shall maintain records of proof as to the education expenses paid for by the employer. The employer shall maintain the records for a period of not less than 3 years after the date the return on which the employer claimed the apprenticeship education expense credit was filed. Records maintained by the employer shall be subject to inspection by the Department and its duly authorized agents and employees.
Added at 46 Ill. Reg. 8872, effective 5/11/2022.
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