§ 913 — Access to Books and Records

Illinois § 913

• Jurisdiction: Illinois
• Topic: GOVERNMENT
• Ch. 35: REVENUE
• Act 35 ILCS 5/: Illinois Income Tax Act.
• Art.: Article 9 - Procedure And Administration

Text

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.

Legislative History

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