Sec. 10-45. Rules.
132 words·~1 min read·
/il/chapter-50/act-355/10-45A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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;
(2)rules concerning the requirements and basis for establishing just cause for approval
or rejection of participation by taxpayers;
(3)rules setting forth 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)rules concerning 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)rules setting forth requirements for conducting certified audits and for review of
agreed-upon procedures.