Illinois Administrative Code
Title 86 - REVENUE
Part 130 - RETAILERS' OCCUPATION TAX
Subpart H - BOOKS AND RECORDS
- Section 130.801 - Books and Records - General Requirements
- Section 130.805 - What Records Constitute Minimum Requirement
- Section 130.810 - Records Required to Support Deductions
- Section 130.815 - Preservation and Retention of Records
- Section 130.820 - Preservation of Books During Pendency of Assessment Proceedings
- Section 130.825 - Department Authorization to Destroy Records Sooner Than Would Otherwise be Permissible
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