TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 150 USE TAX
SECTION 150.1320 INCORPORATION BY REFERENCE


 

Section 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)