Illinois Compiled Statutes (Tax)
35 ILCS 5/913
Access to Books and Records
Official textilga.gov
Sec. 913. Access to Books and Records. All books and records and other papers and documents which are required by this Act to be kept shall, at all times during business hours of the day, be subject to inspection by the Department or its duly authorized agents and employees. (Source: P.A. 89-399, eff. 8-20-95; 89-711, eff. 2-14-97.)
Source: view the official text
Nearby sections (25 sections)
- 5/904 · Deficiencies and Overpayments
- 5/905 · Limitations on notices of deficiency
- 5/906 · Further Notices of Deficiency Restricted
- 5/907 · Waiver of Restrictions on Assessment
- 5/908 · Procedure on protest
- 5/909 · Credits and Refunds
- 5/910 · Procedure on Denial of Claim for Refund
- 5/911 · Limitations on claims for refund
- 5/911.1 · If the Department withholds any refund due under this Act…
- 5/911.2 · Refunds withheld; tax claims of other states
- 5/911.3 · Refunds withheld; order of honoring requests
- 5/912 · Recovery of Erroneous Refund
- 5/913 · Access to Books and Records
- 5/914 · Conduct of Investigations and Hearings
- 5/915 · Immunity of Witnesses
- 5/916 · Production of Witnesses and Records
- 5/917 · Confidentiality and information sharing
- 5/918 · Place of Hearings
- 5/1001 · Failure to File Tax Returns
- 5/1002 · Failure to Pay Tax
- 5/1003 · Interest on Deficiencies
- 5/1004 · Failure to file withholding returns or annual transmittal…
- 5/1005 · Penalty for Underpayment of Tax
- 5/1006 · Frivolous Returns
- 5/1007 · Failure to register tax shelter or maintain list