Ill. Admin. Code tit. 86 § 150.1320
Current through Register Vol. 48, No. 24, June 14, 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.
Ill. Admin. Code tit. 86, § 150.1320
Amended and effective August 21, 1974