Illinois General Assembly - Illinois Compiled Statutes

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

35 ILCS 635/27.5

(35 ILCS 635/27.5)

Sec. 27.5.

Books and Records.

Every telecommunications retailer under this
Act shall keep books, records, papers, and other documents that
are adequate to reflect the information which such telecommunications retailers
are
required by this Act to report to the Department by filing
monthly returns with the Department. All books and records and
other papers and documents required by this Act to be kept shall
be kept in the English language and shall, at all times during
business hours of the day, be subject to inspection by the
Department or its duly authorized agents and employees. Books and
records reflecting gross charges received during any period with
respect to which the Department is authorized to establish
liability as provided by this Act shall be preserved until the
expiration of such period unless the Department, in writing,
authorizes their destruction or disposal at an earlier date.

The Department may, upon written authorization of the
Director, destroy any returns or any records, papers, or memoranda
pertaining to such returns upon the expiration of any period
covered by such returns with respect to which the Department is
authorized to establish liability.

(Source: P.A. 90-562, eff. 12-16-97.)