(50 ILCS 355/10-45)
Sec. 10-45. Rules. To implement the certified audit project, the Department shall have authority to adopt rules, including, but not limited to: (1) rules concerning the availability of the certification program required for |
| participation in the project;
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(2) rules concerning the requirements and basis for establishing just cause for approval
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| or rejection of participation by taxpayers;
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(3) rules setting forth procedures for assessment, collection, and payment of
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| liabilities or refund of overpayments and provisions for taxpayers to obtain informal and formal review of certified audit results;
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(4) rules concerning the nature, frequency, and basis for the Department's review of
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| certified audits conducted by qualified practitioners, including the requirements for documentation, work-paper retention and access, and reporting; and
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(5) rules setting forth requirements for conducting certified audits and for review of
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(Source: P.A. 101-628, eff. 6-1-20.)
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