86 Ill. Adm. Code 150.1320 — Incorporation by Reference

# Incorporation by Reference

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)

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)