(820 ILCS 405/1801)
(from Ch. 48, par. 631)
Destruction of records by employing units.
Records which employing units are required to keep and preserve pursuant
to the provisions of Section 1800 may be destroyed not less than five
years after the making of such records, provided that if, within the time
specified by Section 2207, a determination and assessment of
contributions, interest, or penalties is made, or an action for the
collection of contributions, interest, or penalties is brought, records
pertaining to the period or periods covered by such determination and
assessment or action may not be destroyed until the determination and
assessment or action has become final, or has been canceled or withdrawn.
If, in the regular course of business, an employing unit makes
reproductions of any records which it is required to keep and preserve
pursuant to the provisions of Section 1800, the preservation of such
reproductions constitutes compliance with the provisions of this Section.
For the purposes of this Section, "reproduction" means a reproduction or
durable medium for making a reproduction obtained by any photographic,
photostatic, microfilm, micro-card, miniature photographic or other process
which accurately reproduces or forms a durable medium for so reproducing
(Source: Laws 1957, p. 2667