Illinois Administrative Code
Title 86 - REVENUE
Part 130 - RETAILERS' OCCUPATION TAX
Subpart H - BOOKS AND RECORDS
Section 130.820 - Preservation of Books During Pendency of Assessment Proceedings
Universal Citation: 86 IL Admin Code ยง 130.820
Current through Register Vol. 48, No. 12, March 22, 2024
However, if a Notice of Tax Liability has been issued, and if the questions raised thereby have not been completely disposed of, books and records reflecting receipts received during the period covered by such Notice of Tax Liability must be preserved until the termination of all proceedings before the Department and before any court upon review.
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