(35 ILCS 640/2-13)
Sec. 2-13.
Inspection of books and records.
Every
delivering supplier maintaining a place of business in this
State who is obligated to collect and remit the tax imposed on
a purchaser by this Law, and every self-assessing purchaser
who is obligated to pay the tax imposed by this Law directly
to the Department, shall keep books, records, papers and
other documents which are adequate to reflect the information
which such supplier or such self-assessing purchaser, as the
case may be, is required by Section 2-9 or Section 2-11 of this Law
to report to the Department by filing returns with the
Department. All books and records and other papers and
documents required by this Law to be kept shall be kept in the
English language and shall, at all times during business hours
of the day, be subject to inspection by the Department or its
duly authorized agents and employees. Books and records
reflecting purchase price paid and kilowatt-hours delivered,
used or consumed during any period with respect to which the
Department is authorized to establish liability as provided
in Section 2-12 of this Law shall be preserved until the
expiration of such period unless the Department, in writing,
authorizes their destruction or disposal at an earlier date.
The Department may, upon written authorization of the
Director, destroy any returns or any records, papers or
memoranda pertaining to such returns upon the expiration of
any period covered by such returns with respect to which the
Department is authorized to establish liability.
(Source: P.A. 90-561, eff. 8-1-98.)
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