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(820 ILCS 405/1800) (from Ch. 48, par. 630)
Sec. 1800.
Records and reports required of employing units - Inspection.
Each employing unit shall keep such true and accurate records with
respect to services performed for it as may be required by the rules and
regulations of the Director promulgated pursuant to the provisions of this
Act. Such records together with such other books and documents as may be
necessary to verify the entries in such records shall be open to inspection
by the Director or his authorized representative at any reasonable time and
as often as may be necessary. Every employer who is delinquent in the
payment of contributions shall also permit the Director or his
representative to enter upon his premises, inspect his books and records,
and inventory his personal property and rights thereto, for the purpose of
ascertaining and listing the personal property owned by such employer which
is subject to the lien created by this Act in favor of the Director of
Employment Security. Each employing unit which has paid no
contributions for employment
in any calendar year shall, prior to January 30 of the succeeding calendar
year, file with the Director, on forms to be furnished by the Director at
the request of such employing unit, a report of its employment experience
for such periods as the Director shall designate on such forms, together
with such other information as the Director shall require on such forms,
for the purpose of determining the liability of such employing unit for the
payment of contributions; in addition, every newly created employing unit
shall file such report with the Director within 30 days of the date upon
which it commences business. The Director, the Board of Review, or any
Referee may require from any employing unit any sworn or unsworn reports
concerning such records as he or the Board of Review deems necessary for
the effective administration of this Act, and every such employing unit or
person shall fully, correctly, and promptly furnish the Director all
information required by him to carry out the purposes and provisions of
this Act.
(Source: P.A. 83-1503.)
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