86 Ill. Adm. Code 150.1320
Incorporation by Reference
Section 150
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.