Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 505/12

(35 ILCS 505/12) (from Ch. 120, par. 428)

Sec. 12.

It is the duty of every distributor, receiver, and
supplier
under this Act to keep within this State or at some office outside this State for any period
for which the Department is authorized to issue a Notice of Tax Liability to
the distributor, receiver, or supplier records and books
showing all
purchases, receipts, losses through any cause, sales, distribution and use of
motor fuel, aviation fuels, home heating oils, and kerosene, and products used
for the purpose of blending to produce motor fuel, which records and books
shall, at all times during business hours of the day, be subject to inspection
by the Department, or its duly authorized agents and employees.  For purposes of this Section, "records" means all data
maintained by the taxpayer including data on paper, microfilm, microfiche or
any type of machine-sensible data compilation. The Department may, in its
discretion, prescribe reasonable and uniform methods for keeping of records and
books by licensees and that set forth requirements for the form and format of
records that must be maintained in order to comply with any recordkeeping
requirement under this Act.

(Source: P.A. 91-173, eff. 1-1-00.)