(50 ILCS 355/10-10)
Sec. 10-10. Purpose. The purpose of this Article is to create a certified audit program under a 5-year pilot project that begins on January 1, 2021 and that is limited in scope to specifically address concerns related to the proper reporting and payment of local occupation and use taxes that are collected and distributed to municipalities and counties by the Department.
(Source: P.A. 101-628, eff. 6-1-20 .) |