Ill. Admin. Code. tit 86, § 150.1320 - Incorporation by Reference

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.

(Source: Amended and effective August 21, 1974)