Section 35 ILCS 40/60 - [Section Scheduled to be Repealed 1/1/2025] Recordkeeping; rulemaking; violations(a) Each taxpayer shall, for each taxable year for which the tax credit provided for under this Act is claimed, maintain records of the following information: (i) contribution authorization certificates obtained under Section 25 of this Act and (ii) certificates of receipt obtained under Section 30 of this Act. (b) The Board and the Department may adopt rules consistent with and necessary for the implementation of this Act.(c) Violations of State laws or rules and complaints relating to program participation shall be referred to the Attorney General.Added by P.A. 100-0465,§ 60, eff. 8/31/2017.