Ill. Admin. Code tit. 86, § 1000.250 - Electronic Notice and Filing Requirements; Books and Records
a) Unless otherwise
provided, all applications, notices, filings, certificates, or other documents
required by this Part to be submitted to or issued by the Department shall be
made by electronic means.
b)
Scholarship granting organizations and taxpayers shall maintain books and
records under this Part and make them available upon request by the
Department.
c) Scholarship granting
organizations shall maintain their books and records for no less than three
years. Taxpayers shall maintain their books and records in accordance with the
Illinois Income Tax Act and regulations promulgated thereunder.
Notes
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