Home/Illinois/Statutes/Topic: GOVERNMENT/Ch. 35: REVENUE/Act 35 ILCS 5/: Illinois Income Tax Act./Art.: Article 9 - Procedure And Administration/§ 913
Illinois Statutes

§ 913 — Access to Books and Records

Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 5/ Illinois Income Tax Act.·Art. Article 9 - Procedure And Administration
All books and records and other papers and documents which are required by this Act to be kept shall, at all times during business hours of the day, be subject to inspection by the Department or its duly authorized agents and employees.

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Legislative History

(Source: P.A. 89-399, eff. 8-20-95; 89-711, eff. 2-14-97.)

Nearby Sections

12
§ 910
Procedure on Denial of Claim for Refund
§ 911
Limitations on claims for refund
§ 911.1
§ 911.1
§ 911.2
Refunds withheld; tax claims of other states
§ 911.3
Refunds withheld; order of honoring requests
§ 912
Recovery of Erroneous Refund
§ 913
Access to Books and Records
§ 914
Conduct of Investigations and Hearings
§ 915
Immunity of Witnesses
§ 916
Production of Witnesses and Records
§ 917
Confidentiality and information sharing
§ 918
Place of Hearings
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