Ill. Admin. Code tit. 86 § 1000.250

Current through Register Vol. 48, No. 45, November 8, 2024

Section 1000.250 - Electronic Notice and Filing Requirements; Books and Records

a) Unless otherwise provided, all applications, notices, filings, certificates, or other documents required by this Part to be submitted to or issued by the Department shall be made by electronic means.

b) Scholarship granting organizations and taxpayers shall maintain books and records under this Part and make them available upon request by the Department.

c) Scholarship granting organizations shall maintain their books and records for no less than three years. Taxpayers shall maintain their books and records in accordance with the Illinois Income Tax Act and regulations promulgated thereunder.

Ill. Admin. Code tit. 86, § 1000.250

Adopted at 42 Ill. Reg. 20510, effective 10/31/2018.