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Tax Library
IL
Illinois Administrative code
Title 86
Chapter I
Part 130
Subpart H

Books and Records

Subpart H - Books and RecordsSubpart H - Books and Records

Subpart G - Certificate of Registration Subpart I - Penalties and Interest

Section 130.801 - Books and Records - General Requirements Section 130.805 - Minimum Requirements for Recordkeeping 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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