Sec. 2510-30. Rules.
120 words·~1 min read·
/il/chapter-20/act-2510/2510-30A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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
project;
(2)The requirements and basis for establishing just cause for approval or rejection of
participation by taxpayers;
(3)Procedures for assessment, collection, and payment of liabilities or refund of
overpayments and provisions for taxpayers to obtain informal and formal review of certified audit results;
(4)The nature, frequency, and basis for the Department's review of certified audits
conducted by qualified practitioners, including the requirements for documentation, work-paper retention and access, and reporting; and
(5)Requirements for conducting certified audits and for review of agreed-upon
procedures.