(20 ILCS 2510/2510-30)
Sec. 2510-30.
Rules.
To implement the certified audit project, the
Department shall have
authority to adopt rules
including, but not limited to:
(1) The availability of the certification program required for participation in the |
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(2) The requirements and basis for establishing just cause for approval or rejection of
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| participation by taxpayers;
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(3) Procedures for assessment, collection, and payment of liabilities or refund of
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| overpayments and provisions for taxpayers to obtain informal and formal review of certified audit results;
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(4) The nature, frequency, and basis for the Department's review of certified audits
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| conducted by qualified practitioners, including the requirements for documentation, work-paper retention and access, and reporting; and
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(5) Requirements for conducting certified audits and for review of agreed-upon
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(Source: P.A. 92-456, eff. 8-21-01.)
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