Illinois Administrative Code
Title 86 - REVENUE
Part 150 - USE TAX
Subpart L - BOOKS AND RECORDS
Section 150.1320 - Incorporation by Reference
Universal Citation: 86 IL Admin Code ยง 150.1320
Current through Register Vol. 48, No. 12, March 22, 2024
In general, the provisions of various Retailers' Occupation Tax Regulations relative to books and records, such as Subpart H (dealing with books and records generally), Section 130.605 (concerning proof of out-of-State deliveries), Subpart N (concerning certificates of resale), etc., shall apply to the subject of books and records under the Use Tax Act.
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